N&A SERVICES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
N&A SERVICES
Largest movements
- Cash +€86,326
up €86,326 (+861%), from €10,026 to €96,352
mainly Net result for the year (+€65,028) and Tax, wage and social debts (+€17,573)
- Receivables within one year -€13,742
down €13,742 (-36.7%), from €37,448 to €23,706
of which Trade receivables: -€17,499
- Intangible fixed assets +€13,574
new in 2025: €13,574
- Deferred charges and accrued income +€2,150
new in 2025: €2,150
- Reserves +€50,000
new in 2025: €50,000
- Tax, wage and social debts +€17,573
up €17,573 (+98.8%), from €17,793 to €35,366
of which Taxes: +€24,411
- Profit (loss) carried forward +€15,028
up €15,028 (+108%), from €13,857 to €28,885
- Trade debts +€4,265
up €4,265 (+22.6%), from €18,875 to €23,139
- Gross operating margin +€36,880
up €36,880 (+56.1%), from €65,787 to €102,668
- Staff costs -€36,453
down €36,453, from €35,965 to -€489
- Taxes +€20,779
up €20,779 (+399%), from €5,213 to €25,993
- Depreciation +€2,265
up €2,265 (+34.1%), from €6,648 to €8,913
- Other operating charges +€1,644
up €1,644 (+149%), from €1,104 to €2,749
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €60,525 | €147,391 | +€86,865 | +144% |
| Fixed assets | 21/28 | €13,052 | €25,183 | +€12,132 | +93.0% |
| Intangible fixed assets | 21 | - | €13,574 | +€13,574 | |
| Tangible fixed assets | 22/27 | €13,052 | €11,609 | -€1,442 | -11.1% |
| Plant, machinery and equipment | 23 | €3,348 | €6,575 | +€3,226 | +96.3% |
| Furniture and vehicles | 24 | €9,703 | €5,035 | -€4,668 | -48.1% |
| Current assets | 29/58 | €47,474 | €122,208 | +€74,734 | +157% |
| Amounts receivable within one year | 40/41 | €37,448 | €23,706 | -€13,742 | -36.7% |
| Trade receivables | 40 | €22,986 | €5,487 | -€17,499 | -76.1% |
| Other amounts receivable | 41 | €14,462 | €18,218 | +€3,756 | +26.0% |
| Cash at bank and in hand | 54/58 | €10,026 | €96,352 | +€86,326 | +861% |
| Deferred charges and accrued income | 490/1 | - | €2,150 | +€2,150 | |
| Total equity and liabilities | 10/49 | €60,525 | €147,391 | +€86,865 | +144% |
| Equity | 10/15 | €23,857 | €88,885 | +€65,028 | +273% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | - | €50,000 | +€50,000 | |
| Distributable reserves | 133 | - | €50,000 | +€50,000 | |
| Profit (loss) carried forward | 14 | €13,857 | €28,885 | +€15,028 | +108% |
| Amounts payable | 17/49 | €36,668 | €58,506 | +€21,838 | +59.6% |
| Amounts payable within one year | 42/48 | €36,668 | €58,506 | +€21,838 | +59.6% |
| Trade debts | 44 | €18,875 | €23,139 | +€4,265 | +22.6% |
| Suppliers | 440/4 | €18,875 | €23,139 | +€4,265 | +22.6% |
| Taxes, remuneration and social security | 45 | €17,793 | €35,366 | +€17,573 | +98.8% |
| Taxes | 450/3 | €7,304 | €31,715 | +€24,411 | +334% |
| Remuneration and social security | 454/9 | €10,489 | €3,651 | -€6,838 | -65.2% |
| Remuneration, social security and pensions | 62 | €35,965 | -€489 | -€36,453 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,648 | €8,913 | +€2,265 | +34.1% |
| Other operating charges | 640/8 | €1,104 | €2,749 | +€1,644 | +149% |
| Non-recurring operating charges | 66A | €3,115 | - | -€3,115 | |
| Gross operating margin | 9900 | €65,787 | €102,668 | +€36,880 | +56.1% |
| Operating profit (loss) | 9901 | €18,955 | €91,494 | +€72,539 | +383% |
| Financial income | 75/76B | €205 | €199 | -€6 | -3.0% |
| Recurring financial income | 75 | €205 | €199 | -€6 | -3.0% |
| Financial charges | 65/66B | €90 | €673 | +€583 | +649% |
| Recurring financial charges | 65 | €90 | €673 | +€583 | +649% |
| Profit (loss) for the period before taxes | 9903 | €19,071 | €91,020 | +€71,950 | +377% |
| Income taxes | 67/77 | €5,213 | €25,993 | +€20,779 | +399% |
| Profit (loss) for the period | 9904 | €13,857 | €65,028 | +€51,170 | +369% |
| Profit (loss) for the period to be appropriated | 9905 | €13,857 | €65,028 | +€51,170 | +369% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.