NACHRINIQUE: 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.
NACHRINIQUE
Largest movements
- Cash +€13,602
up €13,602 (+656%), from €2,073 to €15,675
mainly Net result for the year (+€16,944) and Stocks and contracts (+€2,339)
- Stocks and contracts -€2,339
down €2,339 (-43.3%), from €5,403 to €3,064
- Receivables within one year +€1,989
up €1,989 (+33.0%), from €6,024 to €8,013
of which Trade receivables: +€2,470
- Tangible fixed assets -€364
no longer reported in 2025 (was €364)
- Profit (loss) carried forward +€16,944
up €16,944 (+26.4%), from -€64,284 to -€47,340
- Other debts -€4,629
down €4,629 (-91.1%), from €5,084 to €455
- Tax, wage and social debts +€422
up €422 (+88.7%), from €476 to €898
- Trade debts +€358
up €358 (+3.3%), from €10,695 to €11,053
- Gross operating margin -€1,509
down €1,509 (-7.0%), from €21,638 to €20,129
- Depreciation -€726
down €726 (-66.6%), from €1,090 to €364
- Taxes +€708
up €708 (+352%), from €201 to €909
- Financial charges -€567
down €567 (-43.5%), from €1,304 to €737
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 | €15,001 | €28,096 | +€13,095 | +87.3% |
| Fixed assets | 21/28 | €605 | €241 | -€364 | -60.2% |
| Tangible fixed assets | 22/27 | €364 | - | -€364 | |
| Furniture and vehicles | 24 | €364 | - | -€364 | |
| Financial fixed assets | 28 | €241 | €241 | = | 0.0% |
| Current assets | 29/58 | €14,396 | €27,855 | +€13,459 | +93.5% |
| Stocks and contracts in progress | 3 | €5,403 | €3,064 | -€2,339 | -43.3% |
| Stocks | 30/36 | €5,403 | €3,064 | -€2,339 | -43.3% |
| Amounts receivable within one year | 40/41 | €6,024 | €8,013 | +€1,989 | +33.0% |
| Trade receivables | 40 | €4,408 | €6,878 | +€2,470 | +56.0% |
| Other amounts receivable | 41 | €1,616 | €1,135 | -€481 | -29.8% |
| Cash at bank and in hand | 54/58 | €2,073 | €15,675 | +€13,602 | +656% |
| Deferred charges and accrued income | 490/1 | €896 | €1,103 | +€207 | +23.1% |
| Total equity and liabilities | 10/49 | €15,001 | €28,096 | +€13,095 | +87.3% |
| Equity | 10/15 | -€1,254 | €15,690 | +€16,944 | |
| Contributions | 10/11 | €57,300 | €57,300 | = | 0.0% |
| Reserves | 13 | €5,730 | €5,730 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,730 | €5,730 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,730 | €5,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,284 | -€47,340 | +€16,944 | +26.4% |
| Amounts payable | 17/49 | €16,255 | €12,406 | -€3,849 | -23.7% |
| Amounts payable within one year | 42/48 | €16,255 | €12,406 | -€3,849 | -23.7% |
| Trade debts | 44 | €10,695 | €11,053 | +€358 | +3.3% |
| Suppliers | 440/4 | €10,695 | €11,053 | +€358 | +3.3% |
| Taxes, remuneration and social security | 45 | €476 | €898 | +€422 | +88.7% |
| Taxes | 450/3 | €476 | €898 | +€422 | +88.7% |
| Other amounts payable | 47/48 | €5,084 | €455 | -€4,629 | -91.1% |
| Remuneration, social security and pensions | 62 | -€153 | - | +€153 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,090 | €364 | -€726 | -66.6% |
| Other operating charges | 640/8 | €1,082 | €1,175 | +€93 | +8.6% |
| Gross operating margin | 9900 | €21,638 | €20,129 | -€1,509 | -7.0% |
| Operating profit (loss) | 9901 | €19,619 | €18,590 | -€1,029 | -5.2% |
| Financial charges | 65/66B | €1,304 | €737 | -€567 | -43.5% |
| Recurring financial charges | 65 | €1,304 | €737 | -€567 | -43.5% |
| Profit (loss) for the period before taxes | 9903 | €18,315 | €17,853 | -€462 | -2.5% |
| Income taxes | 67/77 | €201 | €909 | +€708 | +352% |
| Profit (loss) for the period | 9904 | €18,114 | €16,944 | -€1,170 | -6.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,114 | €16,944 | -€1,170 | -6.5% |
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 23 October 2026 via checked.be.