Nabiu: 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.
Nabiu
Largest movements
- Receivables within one year -€12,030
down €12,030 (-68.8%), from €17,493 to €5,463
of which Trade receivables: -€11,911
- Cash +€5,427
up €5,427 (+426%), from €1,273 to €6,700
mainly Receivables within one year (+€12,030) and Trade debts (+€2,009)
- Tangible fixed assets -€1,576
down €1,576 (-100%), from €1,576 to €0
- Deferred charges and accrued income -€922
down €922 (-30.6%), from €3,011 to €2,089
- Profit (loss) carried forward -€9,172
down €9,172 (-46.2%), from €19,858 to €10,686
- Trade debts +€2,009
up €2,009 (+598%), from €336 to €2,345
- Tax, wage and social debts -€1,397
down €1,397 (-66.0%), from €2,118 to €721
- Current portion of long-term debt -€541
down €541 (-100%), from €541 to €0
- Gross operating margin -€6,425
down €6,425, from €470 to -€5,955
- Depreciation -€4,757
down €4,757 (-75.1%), from €6,333 to €1,576
- Other operating charges -€1,205
down €1,205 (-65.2%), from €1,848 to €643
- Financial income -€535
down €535 (-88.9%), from €601 to €67
- Financial charges -€533
down €533 (-36.6%), from €1,455 to €923
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 | €23,353 | €14,252 | -€9,101 | -39.0% |
| Fixed assets | 21/28 | €1,576 | €0 | -€1,576 | -100% |
| Tangible fixed assets | 22/27 | €1,576 | €0 | -€1,576 | -100% |
| Furniture and vehicles | 24 | €1,576 | €0 | -€1,576 | -100% |
| Current assets | 29/58 | €21,777 | €14,252 | -€7,525 | -34.6% |
| Amounts receivable within one year | 40/41 | €17,493 | €5,463 | -€12,030 | -68.8% |
| Trade receivables | 40 | €13,861 | €1,950 | -€11,911 | -85.9% |
| Other amounts receivable | 41 | €3,633 | €3,513 | -€120 | -3.3% |
| Cash at bank and in hand | 54/58 | €1,273 | €6,700 | +€5,427 | +426% |
| Deferred charges and accrued income | 490/1 | €3,011 | €2,089 | -€922 | -30.6% |
| Total equity and liabilities | 10/49 | €23,353 | €14,252 | -€9,101 | -39.0% |
| Equity | 10/15 | €20,358 | €11,186 | -€9,172 | -45.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €19,858 | €10,686 | -€9,172 | -46.2% |
| Amounts payable | 17/49 | €2,995 | €3,066 | +€71 | +2.4% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €2,995 | €3,066 | +€71 | +2.4% |
| Current portion of amounts payable after more than one year | 42 | €541 | €0 | -€541 | -100% |
| Trade debts | 44 | €336 | €2,345 | +€2,009 | +598% |
| Suppliers | 440/4 | €336 | €2,345 | +€2,009 | +598% |
| Taxes, remuneration and social security | 45 | €2,118 | €721 | -€1,397 | -66.0% |
| Taxes | 450/3 | €2,118 | €721 | -€1,397 | -66.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,333 | €1,576 | -€4,757 | -75.1% |
| Other operating charges | 640/8 | €1,848 | €643 | -€1,205 | -65.2% |
| Gross operating margin | 9900 | €470 | -€5,955 | -€6,425 | |
| Operating profit (loss) | 9901 | -€7,711 | -€8,174 | -€463 | -6.0% |
| Financial income | 75/76B | €601 | €67 | -€535 | -88.9% |
| Recurring financial income | 75 | €601 | €67 | -€535 | -88.9% |
| Financial charges | 65/66B | €1,455 | €923 | -€533 | -36.6% |
| Recurring financial charges | 65 | €1,455 | €923 | -€533 | -36.6% |
| Profit (loss) for the period before taxes | 9903 | -€8,565 | -€9,030 | -€465 | -5.4% |
| Income taxes | 67/77 | €218 | €142 | -€75 | -34.6% |
| Profit (loss) for the period | 9904 | -€8,782 | -€9,172 | -€390 | -4.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,782 | -€9,172 | -€390 | -4.4% |
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 14 October 2026 via checked.be.