NAJ SERVICES: 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.
NAJ SERVICES
Largest movements
- Deferred charges and accrued income -€9,374
no longer reported in 2025 (was €9,374)
- Cash -€3,340
down €3,340 (-100.0%), from €3,340 to €1
mainly Other debts (-€17,813)
- Receivables within one year -€217
down €217 (-3.3%), from €6,641 to €6,424
of which Other amounts receivable: -€1,988
- Formation expenses -€213
down €213 (-33.3%), from €638 to €426
- Other debts -€17,813
no longer reported in 2025 (was €17,813)
- Profit (loss) carried forward +€3,669
up €3,669 (+25.1%), from -€14,600 to -€10,931
- Trade debts +€1,001
up €1,001 (+56.2%), from €1,781 to €2,782
- Gross operating margin -€2,341
down €2,341 (-46.6%), from €5,023 to €2,682
- Financial income +€1,200
new in 2025: €1,200
of which Financial income: +€1,200
- Other operating charges -€394
no longer reported in 2025 (was €394)
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.
Cash bridge derived
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 | €19,994 | €6,851 | -€13,143 | -65.7% |
| Formation expenses | 20 | €638 | €426 | -€213 | -33.3% |
| Current assets | 29/58 | €19,355 | €6,425 | -€12,931 | -66.8% |
| Amounts receivable within one year | 40/41 | €6,641 | €6,424 | -€217 | -3.3% |
| Trade receivables | 40 | - | €1,771 | +€1,771 | |
| Other amounts receivable | 41 | €6,641 | €4,653 | -€1,988 | -29.9% |
| Cash at bank and in hand | 54/58 | €3,340 | €1 | -€3,340 | -100.0% |
| Deferred charges and accrued income | 490/1 | €9,374 | - | -€9,374 | |
| Total equity and liabilities | 10/49 | €19,994 | €6,851 | -€13,143 | -65.7% |
| Equity | 10/15 | €400 | €4,069 | +€3,669 | +918.4% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,600 | -€10,931 | +€3,669 | +25.1% |
| Amounts payable | 17/49 | €19,594 | €2,782 | -€16,812 | -85.8% |
| Amounts payable within one year | 42/48 | €19,594 | €2,782 | -€16,812 | -85.8% |
| Trade debts | 44 | €1,781 | €2,782 | +€1,001 | +56.2% |
| Suppliers | 440/4 | €1,781 | €2,782 | +€1,001 | +56.2% |
| Other amounts payable | 47/48 | €17,813 | - | -€17,813 | |
| Non-recurring operating income | 76A | €5,868 | - | -€5,868 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €213 | €213 | = | 0.0% |
| Other operating charges | 640/8 | €394 | - | -€394 | |
| Non-recurring operating charges | 66A | €11,240 | - | -€11,240 | |
| Gross operating margin | 9900 | €5,023 | €2,682 | -€2,341 | -46.6% |
| Operating profit (loss) | 9901 | -€6,823 | €2,469 | +€9,292 | |
| Financial income | 75/76B | - | €1,200 | +€1,200 | |
| Recurring financial income | 75 | - | €1,200 | +€1,200 | |
| Non-recurring financial income | 76B | - | €1,200 | +€1,200 | |
| Financial charges | 65/66B | €47 | - | -€47 | |
| Recurring financial charges | 65 | €47 | - | -€47 | |
| Profit (loss) for the period before taxes | 9903 | -€6,870 | €3,669 | +€10,540 | |
| Profit (loss) for the period | 9904 | -€6,870 | €3,669 | +€10,540 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,870 | €3,669 | +€10,540 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.