NAACH: what changed
Two fiscal 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.
NAACH
Largest movements
- Cash -€541
down €541 (-36.4%), from €1,486 to €945
mainly Net result for the year (-€541)
- Profit (loss) carried forward -€541
down €541 (-28.3%), from -€1,914 to -€2,455
- Gross operating margin -€389
down €389 (-610.1%), from -€64 to -€453
- Financial charges +€30
up €30 (+51.1%), from €58 to €88
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.
Cash bridge derived
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 | €1,486 | €945 | -€541 | -36.4% |
| Current assets | 29/58 | €1,486 | €945 | -€541 | -36.4% |
| Cash at bank and in hand | 54/58 | €1,486 | €945 | -€541 | -36.4% |
| Total equity and liabilities | 10/49 | €1,486 | €945 | -€541 | -36.4% |
| Equity | 10/15 | €1,086 | €545 | -€541 | -49.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,914 | -€2,455 | -€541 | -28.3% |
| Amounts payable | 17/49 | €400 | €400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €400 | €400 | = | 0.0% |
| Other amounts payable | 47/48 | €400 | €400 | = | 0.0% |
| Gross operating margin | 9900 | -€64 | -€453 | -€389 | -610.1% |
| Operating profit (loss) | 9901 | -€64 | -€453 | -€389 | -610.1% |
| Financial charges | 65/66B | €58 | €88 | +€30 | +51.1% |
| Recurring financial charges | 65 | €58 | €88 | +€30 | +51.1% |
| Profit (loss) for the period before taxes | 9903 | -€122 | -€541 | -€419 | -343.1% |
| Profit (loss) for the period | 9904 | -€122 | -€541 | -€419 | -343.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€122 | -€541 | -€419 | -343.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.