NABS: 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.
NABS
Largest movements
- Stocks and contracts +€15,726
new in 2024: €15,726
- Tangible fixed assets +€14,360
new in 2024: €14,360
- Receivables within one year -€6,290
no longer reported in 2024 (was €6,290)
of which Other amounts receivable: -€4,445
- Intangible fixed assets +€4,622
new in 2024: €4,622
- Cash +€4,093
up €4,093 (+25.8%), from €15,846 to €19,939
mainly Other debts (+€20,268) and Trade debts (+€16,484)
- Other debts +€20,268
up €20,268 (+99.9%), from €20,294 to €40,562
- Trade debts +€16,484
up €16,484 (+1770.4%), from €931 to €17,415
- Profit (loss) carried forward -€6,964
down €6,964 (-381.3%), from -€1,826 to -€8,790
- Tax, wage and social debts +€2,652
new in 2024: €2,652
- Turnover -€12,375
down €12,375 (-26.8%), from €46,140 to €33,765
- Purchases and services -€11,189
down €11,189 (-24.3%), from €46,081 to €34,892
- Other operating charges +€2,027
up €2,027 (+167.6%), from €1,209 to €3,236
- Gross operating margin -€1,186
down €1,186, from €59 to -€1,127
- Depreciation +€1,094
new in 2024: €1,094
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,399 | €54,839 | +€32,440 | +144.8% |
| Fixed assets | 21/28 | - | €18,982 | +€18,982 | |
| Intangible fixed assets | 21 | - | €4,622 | +€4,622 | |
| Tangible fixed assets | 22/27 | - | €14,360 | +€14,360 | |
| Other tangible fixed assets | 26 | - | €14,360 | +€14,360 | |
| Current assets | 29/58 | €22,399 | €35,857 | +€13,458 | +60.1% |
| Stocks and contracts in progress | 3 | - | €15,726 | +€15,726 | |
| Stocks | 30/36 | - | €15,726 | +€15,726 | |
| Amounts receivable within one year | 40/41 | €6,290 | - | -€6,290 | |
| Trade receivables | 40 | €1,845 | - | -€1,845 | |
| Other amounts receivable | 41 | €4,445 | - | -€4,445 | |
| Cash at bank and in hand | 54/58 | €15,846 | €19,939 | +€4,093 | +25.8% |
| Deferred charges and accrued income | 490/1 | €263 | €192 | -€71 | -27.0% |
| Total equity and liabilities | 10/49 | €22,399 | €54,839 | +€32,440 | +144.8% |
| Equity | 10/15 | €1,174 | -€5,790 | -€6,964 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Outside capital | 11 | €3,000 | - | -€3,000 | |
| Share premium | 1100/10 | €3,000 | - | -€3,000 | |
| Profit (loss) carried forward | 14 | -€1,826 | -€8,790 | -€6,964 | -381.3% |
| Amounts payable | 17/49 | €21,225 | €60,629 | +€39,404 | +185.7% |
| Amounts payable within one year | 42/48 | €21,225 | €60,629 | +€39,404 | +185.7% |
| Trade debts | 44 | €931 | €17,415 | +€16,484 | +1770.4% |
| Suppliers | 440/4 | €931 | €17,415 | +€16,484 | +1770.4% |
| Taxes, remuneration and social security | 45 | - | €2,652 | +€2,652 | |
| Taxes | 450/3 | - | €2,652 | +€2,652 | |
| Other amounts payable | 47/48 | €20,294 | €40,562 | +€20,268 | +99.9% |
| Turnover | 70 | €46,140 | €33,765 | -€12,375 | -26.8% |
| Goods, raw materials, services and sundry goods | 60/61 | €46,081 | €34,892 | -€11,189 | -24.3% |
| Remuneration, social security and pensions | 62 | - | €936 | +€936 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,094 | +€1,094 | |
| Other operating charges | 640/8 | €1,209 | €3,236 | +€2,027 | +167.6% |
| Gross operating margin | 9900 | €59 | -€1,127 | -€1,186 | |
| Operating profit (loss) | 9901 | -€1,150 | -€6,392 | -€5,242 | -455.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €676 | €572 | -€104 | -15.4% |
| Recurring financial charges | 65 | €676 | €572 | -€104 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,826 | -€6,964 | -€5,138 | -281.3% |
| Profit (loss) for the period | 9904 | -€1,826 | -€6,964 | -€5,138 | -281.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,826 | -€6,964 | -€5,138 | -281.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.