NAHIM SHOP: 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.
NAHIM SHOP
Largest movements
- Receivables within one year +€21,033
up €21,033 (+158%), from €13,284 to €34,316
of which Trade receivables: +€34,316
- Stocks and contracts -€4,602
down €4,602 (-4.8%), from €95,820 to €91,219
- Tax, wage and social debts +€12,567
up €12,567 (+92.1%), from €13,649 to €26,216
of which Remuneration and social security: +€9,496
- Trade debts +€6,113
up €6,113 (+7.6%), from €80,519 to €86,632
- Profit (loss) carried forward -€2,289
down €2,289 (-28.6%), from €7,995 to €5,706
- Turnover -€58,749
down €58,749 (-13.3%), from €440,963 to €382,214
- Purchases and services -€53,871
down €53,871 (-13.6%), from €395,989 to €342,117
- Gross operating margin -€4,878
down €4,878 (-10.8%), from €44,975 to €40,097
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 | €110,223 | €126,613 | +€16,391 | +14.9% |
| Current assets | 29/58 | €110,223 | €126,613 | +€16,391 | +14.9% |
| Stocks and contracts in progress | 3 | €95,820 | €91,219 | -€4,602 | -4.8% |
| Stocks | 30/36 | €95,820 | €91,219 | -€4,602 | -4.8% |
| Amounts receivable within one year | 40/41 | €13,284 | €34,316 | +€21,033 | +158% |
| Trade receivables | 40 | - | €34,316 | +€34,316 | |
| Other amounts receivable | 41 | €13,284 | - | -€13,284 | |
| Cash at bank and in hand | 54/58 | €1,119 | €1,004 | -€115 | -10.3% |
| Deferred charges and accrued income | 490/1 | - | €74 | +€74 | |
| Total equity and liabilities | 10/49 | €110,223 | €126,613 | +€16,391 | +14.9% |
| Equity | 10/15 | €16,055 | €13,766 | -€2,289 | -14.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,995 | €5,706 | -€2,289 | -28.6% |
| Amounts payable | 17/49 | €94,168 | €112,848 | +€18,680 | +19.8% |
| Amounts payable within one year | 42/48 | €94,168 | €112,848 | +€18,680 | +19.8% |
| Trade debts | 44 | €80,519 | €86,632 | +€6,113 | +7.6% |
| Suppliers | 440/4 | €80,519 | €86,632 | +€6,113 | +7.6% |
| Taxes, remuneration and social security | 45 | €13,649 | €26,216 | +€12,567 | +92.1% |
| Taxes | 450/3 | - | €3,070 | +€3,070 | |
| Remuneration and social security | 454/9 | €13,649 | €23,145 | +€9,496 | +69.6% |
| Turnover | 70 | €440,963 | €382,214 | -€58,749 | -13.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €395,989 | €342,117 | -€53,871 | -13.6% |
| Remuneration, social security and pensions | 62 | €40,506 | €42,404 | +€1,898 | +4.7% |
| Other operating charges | 640/8 | - | €683 | +€683 | |
| Gross operating margin | 9900 | €44,975 | €40,097 | -€4,878 | -10.8% |
| Operating profit (loss) | 9901 | €4,469 | -€2,991 | -€7,459 | |
| Financial income | 75/76B | - | €606 | +€606 | |
| Recurring financial income | 75 | - | €556 | +€556 | |
| Non-recurring financial income | 76B | - | €50 | +€50 | |
| Financial charges | 65/66B | €2,039 | €2,020 | -€19 | -0.9% |
| Recurring financial charges | 65 | €2,039 | €2,020 | -€19 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €2,430 | -€4,404 | -€6,834 | |
| Income taxes | 67/77 | - | -€2,114 | -€2,114 | |
| Profit (loss) for the period | 9904 | €2,430 | -€2,289 | -€4,720 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,430 | -€2,289 | -€4,720 |
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 24 October 2026 via checked.be.