NAJI-TECH: 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.
NAJI-TECH
Largest movements
- Cash +€63,276
up €63,276 (+55.2%), from €114,605 to €177,881
mainly Net result for the year (+€61,873) and Depreciation (+€8,521)
- Tangible fixed assets +€10,263
up €10,263 (+98.7%), from €10,398 to €20,662
of which Furniture and vehicles: +€8,530
- Deferred charges and accrued income -€4,516
down €4,516 (-61.3%), from €7,365 to €2,849
- Reserves +€61,873
up €61,873 (+66.1%), from €93,557 to €155,431
- Trade debts +€3,996
up €3,996 (+22.0%), from €18,188 to €22,184
- Other debts +€3,986
up €3,986 (+174.7%), from €2,282 to €6,268
- Gross operating margin +€13,843
up €13,843 (+16.1%), from €86,100 to €99,943
- Depreciation +€4,550
up €4,550 (+114.6%), from €3,971 to €8,521
- Taxes +€3,618
up €3,618 (+15.3%), from €23,652 to €27,270
- Other operating charges -€1,268
down €1,268 (-55.0%), from €2,307 to €1,039
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 | €153,017 | €220,831 | +€67,815 | +44.3% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €10,398 | €20,662 | +€10,263 | +98.7% |
| Tangible fixed assets | 22/27 | €10,398 | €20,662 | +€10,263 | +98.7% |
| Land and buildings | 22 | - | €1,733 | +€1,733 | |
| Furniture and vehicles | 24 | €10,398 | €18,929 | +€8,530 | +82.0% |
| Current assets | 29/58 | €142,618 | €200,170 | +€57,551 | +40.4% |
| Amounts receivable within one year | 40/41 | €20,649 | €19,440 | -€1,209 | -5.9% |
| Trade receivables | 40 | €20,649 | €19,440 | -€1,209 | -5.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €114,605 | €177,881 | +€63,276 | +55.2% |
| Deferred charges and accrued income | 490/1 | €7,365 | €2,849 | -€4,516 | -61.3% |
| Total equity and liabilities | 10/49 | €153,017 | €220,831 | +€67,815 | +44.3% |
| Equity | 10/15 | €97,057 | €158,931 | +€61,873 | +63.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €93,557 | €155,431 | +€61,873 | +66.1% |
| Distributable reserves | 133 | €93,557 | €155,431 | +€61,873 | +66.1% |
| Amounts payable | 17/49 | €55,960 | €61,901 | +€5,941 | +10.6% |
| Amounts payable within one year | 42/48 | €55,460 | €61,901 | +€6,441 | +11.6% |
| Trade debts | 44 | €18,188 | €22,184 | +€3,996 | +22.0% |
| Suppliers | 440/4 | €18,188 | €22,184 | +€3,996 | +22.0% |
| Taxes, remuneration and social security | 45 | €34,990 | €33,449 | -€1,541 | -4.4% |
| Taxes | 450/3 | €25,320 | €33,449 | +€8,129 | +32.1% |
| Remuneration and social security | 454/9 | €9,670 | €0 | -€9,670 | -100.0% |
| Other amounts payable | 47/48 | €2,282 | €6,268 | +€3,986 | +174.7% |
| Accrued charges and deferred income | 492/3 | €500 | €0 | -€500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,971 | €8,521 | +€4,550 | +114.6% |
| Other operating charges | 640/8 | €2,307 | €1,039 | -€1,268 | -55.0% |
| Gross operating margin | 9900 | €86,100 | €99,943 | +€13,843 | +16.1% |
| Operating profit (loss) | 9901 | €79,822 | €90,383 | +€10,561 | +13.2% |
| Financial income | 75/76B | €5 | €68 | +€63 | +1267.0% |
| Recurring financial income | 75 | €5 | €68 | +€63 | +1267.0% |
| Financial charges | 65/66B | €2,226 | €1,308 | -€917 | -41.2% |
| Recurring financial charges | 65 | €2,226 | €1,308 | -€917 | -41.2% |
| Profit (loss) for the period before taxes | 9903 | €77,601 | €89,143 | +€11,542 | +14.9% |
| Income taxes | 67/77 | €23,652 | €27,270 | +€3,618 | +15.3% |
| Profit (loss) for the period | 9904 | €53,950 | €61,873 | +€7,924 | +14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €53,950 | €61,873 | +€7,924 | +14.7% |
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 4 October 2026 via checked.be.