NAJJAR KRUB: 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.
NAJJAR KRUB
Largest movements
- Cash +€1,524
up €1,524 (+38.7%), from €3,938 to €5,462
mainly Other debts (+€4,684) and Trade debts (+€2,961)
- Tangible fixed assets +€448
up €448 (+7.7%), from €5,785 to €6,233
of which Plant, machinery and equipment: +€2,376
- Other debts +€4,684
up €4,684 (+365%), from €1,284 to €5,968
- Profit (loss) carried forward -€3,679
down €3,679 (-36.8%), from -€9,989 to -€13,668
- Trade debts +€2,961
up €2,961 (+26.9%), from €10,992 to €13,953
- Tax, wage and social debts -€1,994
down €1,994 (-31.0%), from €6,436 to €4,442
- Turnover -€74,399
no longer reported in 2025 (was €74,399)
- Purchases and services -€27,479
no longer reported in 2025 (was €27,479)
- Gross operating margin -€21,073
down €21,073 (-44.9%), from €46,920 to €25,848
- Staff costs -€6,313
down €6,313 (-19.3%), from €32,713 to €26,400
- Other operating charges -€2,794
down €2,794 (-75.2%), from €3,714 to €920
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 | €9,723 | €11,695 | +€1,972 | +20.3% |
| Fixed assets | 21/28 | €5,785 | €6,233 | +€448 | +7.7% |
| Tangible fixed assets | 22/27 | €5,785 | €6,233 | +€448 | +7.7% |
| Plant, machinery and equipment | 23 | - | €2,376 | +€2,376 | |
| Furniture and vehicles | 24 | €5,785 | €3,857 | -€1,928 | -33.3% |
| Current assets | 29/58 | €3,938 | €5,462 | +€1,524 | +38.7% |
| Cash at bank and in hand | 54/58 | €3,938 | €5,462 | +€1,524 | +38.7% |
| Total equity and liabilities | 10/49 | €9,723 | €11,695 | +€1,972 | +20.3% |
| Equity | 10/15 | -€8,989 | -€12,668 | -€3,679 | -40.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,989 | -€13,668 | -€3,679 | -36.8% |
| Amounts payable | 17/49 | €18,712 | €24,363 | +€5,651 | +30.2% |
| Amounts payable within one year | 42/48 | €18,712 | €24,363 | +€5,651 | +30.2% |
| Trade debts | 44 | €10,992 | €13,953 | +€2,961 | +26.9% |
| Suppliers | 440/4 | €10,992 | €13,953 | +€2,961 | +26.9% |
| Taxes, remuneration and social security | 45 | €6,436 | €4,442 | -€1,994 | -31.0% |
| Taxes | 450/3 | €6,436 | €4,442 | -€1,994 | -31.0% |
| Other amounts payable | 47/48 | €1,284 | €5,968 | +€4,684 | +365% |
| Turnover | 70 | €74,399 | - | -€74,399 | |
| Goods, raw materials, services and sundry goods | 60/61 | €27,479 | - | -€27,479 | |
| Remuneration, social security and pensions | 62 | €32,713 | €26,400 | -€6,313 | -19.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,929 | €1,952 | +€24 | +1.2% |
| Other operating charges | 640/8 | €3,714 | €920 | -€2,794 | -75.2% |
| Gross operating margin | 9900 | €46,920 | €25,848 | -€21,073 | -44.9% |
| Operating profit (loss) | 9901 | €8,565 | -€3,424 | -€11,989 | |
| Financial charges | 65/66B | €487 | €255 | -€231 | -47.5% |
| Recurring financial charges | 65 | €487 | €255 | -€231 | -47.5% |
| Profit (loss) for the period before taxes | 9903 | €8,078 | -€3,679 | -€11,757 | |
| Profit (loss) for the period | 9904 | €8,078 | -€3,679 | -€11,757 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,078 | -€3,679 | -€11,757 |
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 25 October 2026 via checked.be.