NAJAM & SONS: 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.
NAJAM & SONS
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial charges -€825
no longer reported in 2025 (was €825)
- Gross operating margin +€244
no longer reported in 2025 (was -€244)
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,056 | €13,056 | = | 0.0% |
| Current assets | 29/58 | €13,056 | €13,056 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €289 | €289 | = | 0.0% |
| Other amounts receivable | 41 | €289 | €289 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,767 | €12,767 | = | 0.0% |
| Total equity and liabilities | 10/49 | €13,056 | €13,056 | = | 0.0% |
| Equity | 10/15 | €12,847 | €12,847 | = | 0.0% |
| Contributions | 10/11 | €15,500 | €15,500 | = | 0.0% |
| Contributions outside capital | 11 | €15,500 | €15,500 | = | 0.0% |
| Other | 1109/19 | €15,500 | €15,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,653 | -€2,653 | = | 0.0% |
| Amounts payable | 17/49 | €209 | €209 | = | 0.0% |
| Amounts payable within one year | 42/48 | €209 | €209 | = | 0.0% |
| Other amounts payable | 47/48 | €209 | €209 | = | 0.0% |
| Gross operating margin | 9900 | -€244 | - | +€244 | |
| Operating profit (loss) | 9901 | -€244 | - | +€244 | |
| Financial charges | 65/66B | €825 | - | -€825 | |
| Recurring financial charges | 65 | €825 | - | -€825 | |
| Profit (loss) for the period before taxes | 9903 | -€1,069 | - | +€1,069 | |
| Profit (loss) for the period | 9904 | -€1,069 | - | +€1,069 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,069 | - | +€1,069 |
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 28 October 2026 via checked.be.