Najah Consulting: 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.
Najah Consulting
Largest movements
- Tangible fixed assets -€38,088
down €38,088 (-5.8%), from €662,307 to €624,218
of which Land and buildings: -€37,437
- Receivables within one year -€35,724
down €35,724 (-32.4%), from €110,325 to €74,602
of which Trade receivables: -€35,822
- Deferred charges and accrued income -€21,050
down €21,050 (-45.0%), from €46,800 to €25,750
- Stocks and contracts +€17,256
new in 2025: €17,256
- Other debts +€118,199
up €118,199 (+335%), from €35,242 to €153,441
- Profit (loss) carried forward -€87,140
down €87,140, from €603 to -€86,537
- Tax, wage and social debts -€52,076
down €52,076 (-93.6%), from €55,615 to €3,539
of which Remuneration and social security: -€31,270
- Debts after one year -€45,828
down €45,828 (-7.6%), from €604,472 to €558,644
- Short-term financial debts -€35,677
down €35,677 (-100%), from €35,677 to €0
- Write-downs +€73,977
new in 2025: €73,977
- Financial charges +€17,655
up €17,655 (+97.8%), from €18,048 to €35,703
of which Non-recurring financial charges: +€16,000
- Other operating charges -€7,094
down €7,094 (-42.0%), from €16,891 to €9,797
- Gross operating margin -€1,709
down €1,709 (-2.4%), from €71,535 to €69,826
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 | €822,026 | €744,420 | -€77,606 | -9.4% |
| Fixed assets | 21/28 | €664,807 | €626,718 | -€38,088 | -5.7% |
| Tangible fixed assets | 22/27 | €662,307 | €624,218 | -€38,088 | -5.8% |
| Land and buildings | 22 | €658,092 | €620,654 | -€37,437 | -5.7% |
| Plant, machinery and equipment | 23 | - | €1,249 | +€1,249 | |
| Furniture and vehicles | 24 | €4,215 | €2,315 | -€1,900 | -45.1% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €157,219 | €117,702 | -€39,517 | -25.1% |
| Stocks and contracts in progress | 3 | - | €17,256 | +€17,256 | |
| Stocks | 30/36 | - | €17,256 | +€17,256 | |
| Amounts receivable within one year | 40/41 | €110,325 | €74,602 | -€35,724 | -32.4% |
| Trade receivables | 40 | €109,779 | €73,957 | -€35,822 | -32.6% |
| Other amounts receivable | 41 | €546 | €645 | +€98 | +18.0% |
| Cash at bank and in hand | 54/58 | €94 | €94 | +€1 | +0.7% |
| Deferred charges and accrued income | 490/1 | €46,800 | €25,750 | -€21,050 | -45.0% |
| Total equity and liabilities | 10/49 | €822,026 | €744,420 | -€77,606 | -9.4% |
| Equity | 10/15 | €23,063 | -€66,077 | -€89,140 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,860 | €1,860 | -€2,000 | -51.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,000 | €0 | -€2,000 | -100% |
| Profit (loss) carried forward | 14 | €603 | -€86,537 | -€87,140 | |
| Amounts payable | 17/49 | €798,963 | €810,497 | +€11,534 | +1.4% |
| Amounts payable after more than one year | 17 | €604,472 | €558,644 | -€45,828 | -7.6% |
| Financial debts | 170/4 | €604,472 | €558,644 | -€45,828 | -7.6% |
| Amounts payable within one year | 42/48 | €194,491 | €251,853 | +€57,362 | +29.5% |
| Current portion of amounts payable after more than one year | 42 | €44,809 | €45,828 | +€1,019 | +2.3% |
| Financial debts | 43 | €35,677 | €0 | -€35,677 | -100% |
| Credit institutions | 430/8 | €35,677 | €0 | -€35,677 | -100% |
| Trade debts | 44 | €23,148 | €49,045 | +€25,897 | +112% |
| Suppliers | 440/4 | €23,148 | €49,045 | +€25,897 | +112% |
| Taxes, remuneration and social security | 45 | €55,615 | €3,539 | -€52,076 | -93.6% |
| Taxes | 450/3 | €24,345 | €3,539 | -€20,806 | -85.5% |
| Remuneration and social security | 454/9 | €31,270 | €0 | -€31,270 | -100% |
| Other amounts payable | 47/48 | €35,242 | €153,441 | +€118,199 | +335% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,337 | €39,548 | +€211 | +0.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €73,977 | +€73,977 | |
| Other operating charges | 640/8 | €16,891 | €9,797 | -€7,094 | -42.0% |
| Gross operating margin | 9900 | €71,535 | €69,826 | -€1,709 | -2.4% |
| Operating profit (loss) | 9901 | €15,307 | -€53,496 | -€68,802 | |
| Financial income | 75/76B | €1 | €111 | +€110 | +22,066% |
| Recurring financial income | 75 | €1 | €111 | +€110 | +22,066% |
| Financial charges | 65/66B | €18,048 | €35,703 | +€17,655 | +97.8% |
| Recurring financial charges | 65 | €18,048 | €19,703 | +€1,655 | +9.2% |
| Non-recurring financial charges | 66B | - | €16,000 | +€16,000 | |
| Profit (loss) for the period before taxes | 9903 | -€2,741 | -€89,088 | -€86,347 | -3,150% |
| Income taxes | 67/77 | - | €52 | +€52 | |
| Profit (loss) for the period | 9904 | -€2,741 | -€89,140 | -€86,399 | -3,152% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,741 | -€89,140 | -€86,399 | -3,152% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.