NAGINA: 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.
NAGINA
Largest movements
- Tangible fixed assets -€14,235
down €14,235 (-19.6%), from €72,537 to €58,301
- Receivables within one year -€3,361
down €3,361 (-6.2%), from €54,076 to €50,715
of which Other amounts receivable: -€4,265
- Debts after one year -€13,356
down €13,356 (-22.6%), from €59,016 to €45,660
- Profit (loss) carried forward -€5,254
down €5,254 (-16.5%), from €31,792 to €26,539
- Trade debts +€4,652
up €4,652 (+114%), from €4,078 to €8,730
- Short-term financial debts -€2,624
down €2,624 (-100%), from €2,624 to €0
- Depreciation +€10,293
up €10,293 (+203%), from €5,079 to €15,372
- Taxes -€6,758
down €6,758 (-100%), from €6,758 to €0
- Financial charges +€3,816
up €3,816 (+463%), from €824 to €4,640
- Other operating charges +€3,191
up €3,191 (+211%), from €1,513 to €4,704
- Gross operating margin -€1,096
down €1,096 (-5.6%), from €19,469 to €18,373
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.
Derived cash bridge
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 | €134,956 | €118,083 | -€16,873 | -12.5% |
| Fixed assets | 21/28 | €72,537 | €58,301 | -€14,235 | -19.6% |
| Tangible fixed assets | 22/27 | €72,537 | €58,301 | -€14,235 | -19.6% |
| Furniture and vehicles | 24 | €72,537 | €58,301 | -€14,235 | -19.6% |
| Current assets | 29/58 | €62,419 | €59,781 | -€2,638 | -4.2% |
| Amounts receivable within one year | 40/41 | €54,076 | €50,715 | -€3,361 | -6.2% |
| Trade receivables | 40 | - | €904 | +€904 | |
| Other amounts receivable | 41 | €54,076 | €49,811 | -€4,265 | -7.9% |
| Cash at bank and in hand | 54/58 | €8,252 | €9,066 | +€814 | +9.9% |
| Deferred charges and accrued income | 490/1 | €91 | €0 | -€91 | -100% |
| Total equity and liabilities | 10/49 | €134,956 | €118,083 | -€16,873 | -12.5% |
| Equity | 10/15 | €50,797 | €45,544 | -€5,254 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €405 | €405 | = | 0.0% |
| Non-distributable reserves | 130/1 | €405 | €405 | = | 0.0% |
| Reserves not available under the articles | 1311 | €405 | €405 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,792 | €26,539 | -€5,254 | -16.5% |
| Amounts payable | 17/49 | €84,159 | €72,539 | -€11,620 | -13.8% |
| Amounts payable after more than one year | 17 | €59,016 | €45,660 | -€13,356 | -22.6% |
| Financial debts | 170/4 | €59,016 | €45,660 | -€13,356 | -22.6% |
| Amounts payable within one year | 42/48 | €25,143 | €26,879 | +€1,736 | +6.9% |
| Current portion of amounts payable after more than one year | 42 | €12,507 | €13,356 | +€849 | +6.8% |
| Financial debts | 43 | €2,624 | €0 | -€2,624 | -100% |
| Other loans | 439 | €2,624 | €0 | -€2,624 | -100% |
| Trade debts | 44 | €4,078 | €8,730 | +€4,652 | +114% |
| Suppliers | 440/4 | €4,078 | €8,730 | +€4,652 | +114% |
| Taxes, remuneration and social security | 45 | €5,934 | €4,793 | -€1,141 | -19.2% |
| Taxes | 450/3 | €5,934 | €4,143 | -€1,791 | -30.2% |
| Remuneration and social security | 454/9 | - | €650 | +€650 | |
| Non-recurring operating income | 76A | - | €1,653 | +€1,653 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,079 | €15,372 | +€10,293 | +203% |
| Other operating charges | 640/8 | €1,513 | €4,704 | +€3,191 | +211% |
| Gross operating margin | 9900 | €19,469 | €18,373 | -€1,096 | -5.6% |
| Operating profit (loss) | 9901 | €12,878 | -€1,703 | -€14,580 | |
| Financial income | 75/76B | €1,157 | €1,089 | -€69 | -5.9% |
| Recurring financial income | 75 | €1,157 | €1,089 | -€69 | -5.9% |
| Financial charges | 65/66B | €824 | €4,640 | +€3,816 | +463% |
| Recurring financial charges | 65 | €824 | €4,640 | +€3,816 | +463% |
| Profit (loss) for the period before taxes | 9903 | €13,211 | -€5,254 | -€18,465 | |
| Income taxes | 67/77 | €6,758 | €0 | -€6,758 | -100% |
| Profit (loss) for the period | 9904 | €6,454 | -€5,254 | -€11,707 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,454 | -€5,254 | -€11,707 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.