Nacom: 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.
Nacom
Largest movements
- Cash -€8,844
down €8,844 (-90.8%), from €9,741 to €897
mainly Receivables within one year (-€5,297) and Net result for the year (-€3,025)
- Receivables within one year +€5,297
up €5,297 (+48.5%), from €10,930 to €16,227
of which Other amounts receivable: +€6,045
- Profit (loss) carried forward -€3,025
down €3,025 (-1.5%), from -€200,734 to -€203,758
- Trade debts -€523
down €523 (-41.5%), from €1,260 to €737
- Financial income +€288
up €288 (+58.0%), from €497 to €785
- Financial charges +€99
up €99 (+97.2%), from €102 to €201
- Other operating charges +€77
up €77 (+16.2%), from €473 to €550
- Gross operating margin -€31
down €31 (-1.0%), from -€3,028 to -€3,059
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 | €20,671 | €17,124 | -€3,547 | -17.2% |
| Current assets | 29/58 | €20,671 | €17,124 | -€3,547 | -17.2% |
| Amounts receivable within one year | 40/41 | €10,930 | €16,227 | +€5,297 | +48.5% |
| Trade receivables | 40 | €748 | - | -€748 | |
| Other amounts receivable | 41 | €10,182 | €16,227 | +€6,045 | +59.4% |
| Cash at bank and in hand | 54/58 | €9,741 | €897 | -€8,844 | -90.8% |
| Total equity and liabilities | 10/49 | €20,671 | €17,124 | -€3,547 | -17.2% |
| Equity | 10/15 | €19,412 | €16,387 | -€3,025 | -15.6% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €201,145 | €201,145 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Distributable reserves | 133 | €199,245 | €199,245 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,734 | -€203,758 | -€3,025 | -1.5% |
| Amounts payable | 17/49 | €1,260 | €737 | -€523 | -41.5% |
| Amounts payable within one year | 42/48 | €1,260 | €737 | -€523 | -41.5% |
| Trade debts | 44 | €1,260 | €737 | -€523 | -41.5% |
| Suppliers | 440/4 | €1,260 | €737 | -€523 | -41.5% |
| Other operating charges | 640/8 | €473 | €550 | +€77 | +16.2% |
| Gross operating margin | 9900 | -€3,028 | -€3,059 | -€31 | -1.0% |
| Operating profit (loss) | 9901 | -€3,501 | -€3,609 | -€108 | -3.1% |
| Financial income | 75/76B | €497 | €785 | +€288 | +58.0% |
| Recurring financial income | 75 | €497 | €785 | +€288 | +58.0% |
| Financial charges | 65/66B | €102 | €201 | +€99 | +97.2% |
| Recurring financial charges | 65 | €102 | €201 | +€99 | +97.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,106 | -€3,025 | +€82 | +2.6% |
| Profit (loss) for the period | 9904 | -€3,106 | -€3,025 | +€82 | +2.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,106 | -€3,025 | +€82 | +2.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.