NACHOS PRODUCTION: 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.
What changed
NACHOS PRODUCTION
NACE 58.190, Other publishing activities, excluding software publishing
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€350,216
2024 · -€183,724-€166,492
Equity
€4.8m
2024 · €5.2m-€350,216
Cash
€534,093
2024 · €128,555+€405,538
Balance sheet total
€11.8m
2024 · €12.5m-€742,204
Largest movements
Assets
- Current investments -€1.0m
down €1.0m (-15.1%), from €6.8m to €5.8m
- Cash +€405,538
up €405,538 (+315%), from €128,555 to €534,093
mainly Current investments (+€1.0m) and Depreciation (+€311,901)
Equity and liabilities
- Profit (loss) carried forward -€350,216
down €350,216 (-9.7%), from €3.6m to €3.3m
- Debts after one year -€314,970
down €314,970 (-4.6%), from €6.8m to €6.5m
of which Other amounts payable: -€332,274
Income statement
- Financial income -€157,664
down €157,664 (-33.5%), from €469,954 to €312,291
- Financial charges -€61,131
down €61,131 (-19.2%), from €318,318 to €257,188
- Depreciation +€35,401
up €35,401 (+12.8%), from €276,501 to €311,901
- Gross operating margin -€27,638
down €27,638 (-374%), from -€7,392 to -€35,030
- Other operating charges +€6,254
up €6,254 (+37.5%), from €16,662 to €22,916
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.
Result 2024
-€183,724
Gross operating margin
-€27,638
Staff costs
-€1,102
Depreciation
-€35,401
Provisions
+€106
Other operating charges
-€6,254
Financial income
-€157,664
Financial charges
+€61,131
Taxes
+€329
Result 2025
-€350,216
raises the resultlowers the result
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.
From operations
+€29,741
Investment
+€729,456
Financing
-€353,659
Cash 2024
€128,555
From operations (derived)
+€29,741
Net result for the year
-€350,216
Depreciation
+€311,901
Receivables within one year
+€99,386
Deferred charges and accrued income
+€6,999
Smaller working-capital items
-€1,072
Trade debts
-€50,510
Accrued charges and deferred income
+€13,253
Investment (derived)
+€729,456
Investment in fixed assets (net)
-€298,321
Current investments
+€1.0m
Financing
-€353,659
Debts after one year
-€314,970
Current portion of long-term debt
-€38,689
Cash 2025
€534,093
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,525,751 | €11,783,547 | -€742,204 | -5.9% |
| Fixed assets | 21/28 | €5,468,014 | €5,454,435 | -€13,580 | -0.2% |
| Tangible fixed assets | 22/27 | €4,353,316 | €4,339,736 | -€13,580 | -0.3% |
| Land and buildings | 22 | €2,871,924 | €2,790,955 | -€80,969 | -2.8% |
| Plant, machinery and equipment | 23 | €1,459,099 | €1,519,654 | +€60,555 | +4.2% |
| Furniture and vehicles | 24 | €22,294 | €13,540 | -€8,754 | -39.3% |
| Other tangible fixed assets | 26 | - | €15,588 | +€15,588 | |
| Financial fixed assets | 28 | €1,114,698 | €1,114,698 | = | 0.0% |
| Current assets | 29/58 | €7,057,737 | €6,329,113 | -€728,624 | -10.3% |
| Amounts receivable within one year | 40/41 | €112,447 | €13,062 | -€99,386 | -88.4% |
| Trade receivables | 40 | - | €2,414 | +€2,414 | |
| Other amounts receivable | 41 | €112,447 | €10,648 | -€101,800 | -90.5% |
| Current investments | 50/53 | €6,807,486 | €5,779,709 | -€1.0m | -15.1% |
| Cash at bank and in hand | 54/58 | €128,555 | €534,093 | +€405,538 | +315% |
| Deferred charges and accrued income | 490/1 | €9,248 | €2,249 | -€6,999 | -75.7% |
| Total equity and liabilities | 10/49 | €12,525,751 | €11,783,547 | -€742,204 | -5.9% |
| Equity | 10/15 | €5,168,847 | €4,818,631 | -€350,216 | -6.8% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €1,537,500 | €1,537,500 | = | 0.0% |
| Tax-exempt reserves | 132 | €37,500 | €37,500 | = | 0.0% |
| Distributable reserves | 133 | €1,500,000 | €1,500,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,610,887 | €3,260,671 | -€350,216 | -9.7% |
| Provisions and deferred taxes | 16 | €431,801 | €429,490 | -€2,311 | -0.5% |
| Provisions for liabilities and charges | 160/5 | €431,801 | €429,490 | -€2,311 | -0.5% |
| Other liabilities and charges | 164/5 | €431,801 | €429,490 | -€2,311 | -0.5% |
| Amounts payable | 17/49 | €6,925,103 | €6,535,427 | -€389,676 | -5.6% |
| Amounts payable after more than one year | 17 | €6,789,382 | €6,474,412 | -€314,970 | -4.6% |
| Financial debts | 170/4 | €307,231 | €324,534 | +€17,303 | +5.6% |
| Other amounts payable | 178/9 | €6,482,151 | €6,149,878 | -€332,274 | -5.1% |
| Amounts payable within one year | 42/48 | €135,721 | €47,762 | -€87,960 | -64.8% |
| Current portion of amounts payable after more than one year | 42 | €61,041 | €22,352 | -€38,689 | -63.4% |
| Trade debts | 44 | €57,458 | €6,948 | -€50,510 | -87.9% |
| Suppliers | 440/4 | €57,458 | €6,948 | -€50,510 | -87.9% |
| Taxes, remuneration and social security | 45 | €17,223 | €17,021 | -€201 | -1.2% |
| Taxes | 450/3 | €13,056 | €13,056 | = | 0.0% |
| Remuneration and social security | 454/9 | €4,167 | €3,966 | -€201 | -4.8% |
| Other amounts payable | 47/48 | - | €1,440 | +€1,440 | |
| Accrued charges and deferred income | 492/3 | - | €13,253 | +€13,253 | |
| Remuneration, social security and pensions | 62 | €36,583 | €37,684 | +€1,102 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €276,501 | €311,901 | +€35,401 | +12.8% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,205 | -€2,311 | -€106 | -4.8% |
| Other operating charges | 640/8 | €16,662 | €22,916 | +€6,254 | +37.5% |
| Gross operating margin | 9900 | -€7,392 | -€35,030 | -€27,638 | -374% |
| Operating profit (loss) | 9901 | -€334,933 | -€405,221 | -€70,289 | -21.0% |
| Financial income | 75/76B | €469,954 | €312,291 | -€157,664 | -33.5% |
| Recurring financial income | 75 | €469,954 | €312,291 | -€157,664 | -33.5% |
| Financial charges | 65/66B | €318,318 | €257,188 | -€61,131 | -19.2% |
| Recurring financial charges | 65 | €318,318 | €257,188 | -€61,131 | -19.2% |
| Profit (loss) for the period before taxes | 9903 | -€183,297 | -€350,118 | -€166,821 | -91.0% |
| Income taxes | 67/77 | €427 | €98 | -€329 | -77.1% |
| Profit (loss) for the period | 9904 | -€183,724 | -€350,216 | -€166,492 | -90.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€183,724 | -€350,216 | -€166,492 | -90.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.