NABOO: 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.
NABOO
Largest movements
- Tangible fixed assets -€69,778
down €69,778 (-6.6%), from €1.1m to €981,469
of which Land and buildings: -€69,463
- Cash +€40,047
up €40,047 (+120.0%), from €33,379 to €73,426
mainly Net result for the year (+€103,988) and Depreciation (+€72,810)
- Financial fixed assets +€12,400
up €12,400 (+266.7%), from €4,650 to €17,050
- Reserves +€103,000
up €103,000 (+70.3%), from €146,419 to €249,419
- Other debts -€71,800
down €71,800 (-22.3%), from €321,800 to €250,000
- Debts after one year -€68,541
down €68,541 (-30.8%), from €222,491 to €153,950
- Tax, wage and social debts +€31,504
up €31,504 (+189.0%), from €16,672 to €48,176
- Trade debts -€13,834
down €13,834 (-70.7%), from €19,565 to €5,731
- Gross operating margin +€55,471
up €55,471 (+29.4%), from €188,764 to €244,235
- Taxes +€22,496
up €22,496 (+98.8%), from €22,780 to €45,277
- Financial charges -€2,852
down €2,852 (-15.2%), from €18,764 to €15,912
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 | €1,201,029 | €1,181,692 | -€19,337 | -1.6% |
| Fixed assets | 21/28 | €1,055,897 | €998,519 | -€57,378 | -5.4% |
| Tangible fixed assets | 22/27 | €1,051,247 | €981,469 | -€69,778 | -6.6% |
| Land and buildings | 22 | €1,040,170 | €970,707 | -€69,463 | -6.7% |
| Furniture and vehicles | 24 | €11,078 | €10,762 | -€315 | -2.8% |
| Financial fixed assets | 28 | €4,650 | €17,050 | +€12,400 | +266.7% |
| Current assets | 29/58 | €145,131 | €183,172 | +€38,041 | +26.2% |
| Amounts receivable within one year | 40/41 | €107,770 | €107,689 | -€81 | -0.1% |
| Trade receivables | 40 | €55,255 | €30,394 | -€24,861 | -45.0% |
| Other amounts receivable | 41 | €52,515 | €77,295 | +€24,780 | +47.2% |
| Cash at bank and in hand | 54/58 | €33,379 | €73,426 | +€40,047 | +120.0% |
| Deferred charges and accrued income | 490/1 | €3,982 | €2,057 | -€1,925 | -48.3% |
| Total equity and liabilities | 10/49 | €1,201,029 | €1,181,692 | -€19,337 | -1.6% |
| Equity | 10/15 | €545,346 | €649,333 | +€103,988 | +19.1% |
| Contributions | 10/11 | €378,600 | €378,600 | = | 0.0% |
| Reserves | 13 | €146,419 | €249,419 | +€103,000 | +70.3% |
| Distributable reserves | 133 | €146,419 | €249,419 | +€103,000 | +70.3% |
| Profit (loss) carried forward | 14 | €20,326 | €21,314 | +€988 | +4.9% |
| Amounts payable | 17/49 | €655,683 | €532,359 | -€123,324 | -18.8% |
| Amounts payable after more than one year | 17 | €222,491 | €153,950 | -€68,541 | -30.8% |
| Financial debts | 170/4 | €222,491 | €153,950 | -€68,541 | -30.8% |
| Amounts payable within one year | 42/48 | €429,517 | €372,448 | -€57,068 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €66,479 | €68,541 | +€2,061 | +3.1% |
| Financial debts | 43 | €5,000 | - | -€5,000 | |
| Credit institutions | 430/8 | €5,000 | - | -€5,000 | |
| Trade debts | 44 | €19,565 | €5,731 | -€13,834 | -70.7% |
| Suppliers | 440/4 | €19,565 | €5,731 | -€13,834 | -70.7% |
| Taxes, remuneration and social security | 45 | €16,672 | €48,176 | +€31,504 | +189.0% |
| Taxes | 450/3 | €16,672 | €48,176 | +€31,504 | +189.0% |
| Other amounts payable | 47/48 | €321,800 | €250,000 | -€71,800 | -22.3% |
| Accrued charges and deferred income | 492/3 | €3,675 | €5,960 | +€2,285 | +62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,106 | €72,810 | +€704 | +1.0% |
| Other operating charges | 640/8 | €5,156 | €6,287 | +€1,131 | +21.9% |
| Gross operating margin | 9900 | €188,764 | €244,235 | +€55,471 | +29.4% |
| Operating profit (loss) | 9901 | €111,502 | €165,138 | +€53,636 | +48.1% |
| Financial income | 75/76B | €1,851 | €38 | -€1,813 | -97.9% |
| Recurring financial income | 75 | €244 | €38 | -€206 | -84.4% |
| Non-recurring financial income | 76B | €1,607 | - | -€1,607 | |
| Financial charges | 65/66B | €18,764 | €15,912 | -€2,852 | -15.2% |
| Recurring financial charges | 65 | €18,764 | €15,912 | -€2,852 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | €94,589 | €149,264 | +€54,675 | +57.8% |
| Income taxes | 67/77 | €22,780 | €45,277 | +€22,496 | +98.8% |
| Profit (loss) for the period | 9904 | €71,809 | €103,988 | +€32,179 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €71,809 | €103,988 | +€32,179 | +44.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.