NAD 16: what changed
What changed
NAD 16
NACE 47.621, Retail sale of newspapers and periodicals
filed annual accounts (NBB)
Net result for the year
€6,500
2024 · -€88,836+€95,336
Equity
-€253,834
2024 · -€260,334+€6,500
Cash
€67,030
2024 · €57,022+€10,008
Balance sheet total
€539,984
2024 · €470,944+€69,040
Largest movements
Assets
- Deferred charges and accrued income +€38,971
new in 2025: €38,971
- Receivables within one year +€18,354
up €18,354 (+29.3%), from €62,580 to €80,934
of which Trade receivables: +€20,640
- Cash +€10,008
up €10,008 (+17.6%), from €57,022 to €67,030
mainly Trade debts (+€72,439) and Net result for the year (+€6,500)
Equity and liabilities
- Trade debts +€72,439
up €72,439 (+11.6%), from €627,030 to €699,469
- Tax, wage and social debts -€10,138
down €10,138 (-9.7%), from €104,248 to €94,110
of which Remuneration and social security: -€9,705
- Profit (loss) carried forward +€6,500
up €6,500 (+2.4%), from -€268,594 to -€262,094
Income statement
- Turnover +€8.7m
new in 2025: €8.7m
- Purchases and services +€8.1m
new in 2025: €8.1m
- Gross operating margin +€150,896
up €150,896 (+27.8%), from €542,649 to €693,545
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€88,836
Gross operating margin
+€150,896
Staff costs
+€25,400
Other operating charges
-€81,932
Financial income
+€766
Financial charges
+€166
Taxes
+€40
Result 2025
€6,500
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€10,368
Investment
-€360
Financing
€0
Cash 2024
€57,022
From operations (derived)
+€10,368
Net result for the year
+€6,500
Stocks and contracts
-€1,347
Receivables within one year
-€18,354
Deferred charges and accrued income
-€38,971
Trade debts
+€72,439
Tax, wage and social debts
-€10,138
Other debts
+€239
Investment (derived)
-€360
Investment in fixed assets (net)
-€360
Cash 2025
€67,030
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €470,944 | €539,984 | +€69,040 | +14.7% |
| Fixed assets | 21/28 | €2,560 | €2,920 | +€360 | +14.1% |
| Financial fixed assets | 28 | €2,560 | €2,920 | +€360 | +14.1% |
| Current assets | 29/58 | €468,384 | €537,064 | +€68,680 | +14.7% |
| Stocks and contracts in progress | 3 | €348,782 | €350,129 | +€1,347 | +0.4% |
| Stocks | 30/36 | €348,782 | €350,129 | +€1,347 | +0.4% |
| Amounts receivable within one year | 40/41 | €62,580 | €80,934 | +€18,354 | +29.3% |
| Trade receivables | 40 | €54,326 | €74,966 | +€20,640 | +38.0% |
| Other amounts receivable | 41 | €8,254 | €5,968 | -€2,286 | -27.7% |
| Cash at bank and in hand | 54/58 | €57,022 | €67,030 | +€10,008 | +17.6% |
| Deferred charges and accrued income | 490/1 | - | €38,971 | +€38,971 | |
| Total equity and liabilities | 10/49 | €470,944 | €539,984 | +€69,040 | +14.7% |
| Equity | 10/15 | -€260,334 | -€253,834 | +€6,500 | +2.5% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Capital | 10 | €6,400 | - | -€6,400 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,200 | - | -€12,200 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | -€268,594 | -€262,094 | +€6,500 | +2.4% |
| Amounts payable | 17/49 | €731,278 | €793,818 | +€62,540 | +8.6% |
| Amounts payable within one year | 42/48 | €731,278 | €793,818 | +€62,540 | +8.6% |
| Trade debts | 44 | €627,030 | €699,469 | +€72,439 | +11.6% |
| Suppliers | 440/4 | €627,030 | €699,469 | +€72,439 | +11.6% |
| Taxes, remuneration and social security | 45 | €104,248 | €94,110 | -€10,138 | -9.7% |
| Taxes | 450/3 | €4,646 | €4,213 | -€433 | -9.3% |
| Remuneration and social security | 454/9 | €99,602 | €89,897 | -€9,705 | -9.7% |
| Other amounts payable | 47/48 | - | €239 | +€239 | |
| Turnover | 70 | - | €8,661,313 | +€8.7m | |
| Non-recurring operating income | 76A | - | €26,041 | +€26,041 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €8,121,743 | +€8.1m | |
| Remuneration, social security and pensions | 62 | €606,109 | €580,709 | -€25,400 | -4.2% |
| Other operating charges | 640/8 | €13,326 | €95,258 | +€81,932 | +615% |
| Gross operating margin | 9900 | €542,649 | €693,545 | +€150,896 | +27.8% |
| Operating profit (loss) | 9901 | -€76,786 | €17,578 | +€94,364 | |
| Financial income | 75/76B | €8 | €774 | +€766 | +9,575% |
| Recurring financial income | 75 | €8 | €774 | +€766 | +9,575% |
| Financial charges | 65/66B | €11,794 | €11,628 | -€166 | -1.4% |
| Recurring financial charges | 65 | €11,794 | €11,628 | -€166 | -1.4% |
| Profit (loss) for the period before taxes | 9903 | -€88,572 | €6,724 | +€95,296 | |
| Income taxes | 67/77 | €264 | €224 | -€40 | -15.2% |
| Profit (loss) for the period | 9904 | -€88,836 | €6,500 | +€95,336 | |
| Profit (loss) for the period to be appropriated | 9905 | -€88,836 | €6,500 | +€95,336 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.