NAKAMAS: 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.
NAKAMAS
Largest movements
- Cash +€9,155
up €9,155 (+41.8%), from €21,922 to €31,077
mainly Net result for the year (+€33,461) and Other debts (+€8,057)
- Receivables within one year -€6,731
down €6,731 (-25.0%), from €26,940 to €20,209
of which Other amounts receivable: -€9,520
- Tangible fixed assets -€3,245
down €3,245 (-31.1%), from €10,449 to €7,203
of which Plant, machinery and equipment: -€2,095
- Other debts +€8,057
new in 2025: €8,057
- Profit (loss) carried forward -€6,539
down €6,539 (-13.3%), from €49,144 to €42,605
- Tax, wage and social debts -€2,051
down €2,051 (-24.1%), from €8,529 to €6,477
- Gross operating margin -€9,322
down €9,322 (-16.3%), from €57,326 to €48,005
- Taxes -€2,224
down €2,224 (-20.3%), from €10,983 to €8,758
- Financial income -€701
down €701 (-100.0%), from €701 to €0
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 | €60,867 | €60,139 | -€728 | -1.2% |
| Fixed assets | 21/28 | €10,449 | €7,203 | -€3,245 | -31.1% |
| Tangible fixed assets | 22/27 | €10,449 | €7,203 | -€3,245 | -31.1% |
| Plant, machinery and equipment | 23 | €4,861 | €2,766 | -€2,095 | -43.1% |
| Furniture and vehicles | 24 | €5,587 | €4,437 | -€1,150 | -20.6% |
| Current assets | 29/58 | €50,419 | €52,936 | +€2,517 | +5.0% |
| Amounts receivable within one year | 40/41 | €26,940 | €20,209 | -€6,731 | -25.0% |
| Trade receivables | 40 | €14,923 | €17,712 | +€2,789 | +18.7% |
| Other amounts receivable | 41 | €12,017 | €2,497 | -€9,520 | -79.2% |
| Cash at bank and in hand | 54/58 | €21,922 | €31,077 | +€9,155 | +41.8% |
| Deferred charges and accrued income | 490/1 | €1,556 | €1,649 | +€93 | +6.0% |
| Total equity and liabilities | 10/49 | €60,867 | €60,139 | -€728 | -1.2% |
| Equity | 10/15 | €52,144 | €45,605 | -€6,539 | -12.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,144 | €42,605 | -€6,539 | -13.3% |
| Amounts payable | 17/49 | €8,723 | €14,534 | +€5,811 | +66.6% |
| Amounts payable within one year | 42/48 | €8,723 | €14,534 | +€5,811 | +66.6% |
| Trade debts | 44 | €194 | - | -€194 | |
| Suppliers | 440/4 | €194 | - | -€194 | |
| Taxes, remuneration and social security | 45 | €8,529 | €6,477 | -€2,051 | -24.1% |
| Taxes | 450/3 | €8,529 | €6,477 | -€2,051 | -24.1% |
| Other amounts payable | 47/48 | - | €8,057 | +€8,057 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,887 | €4,946 | +€59 | +1.2% |
| Other operating charges | 640/8 | €1,007 | €682 | -€325 | -32.2% |
| Gross operating margin | 9900 | €57,326 | €48,005 | -€9,322 | -16.3% |
| Operating profit (loss) | 9901 | €51,432 | €42,376 | -€9,056 | -17.6% |
| Financial income | 75/76B | €701 | €0 | -€701 | -100.0% |
| Recurring financial income | 75 | €701 | €0 | -€701 | -100.0% |
| Financial charges | 65/66B | €309 | €157 | -€152 | -49.2% |
| Recurring financial charges | 65 | €309 | €157 | -€152 | -49.2% |
| Profit (loss) for the period before taxes | 9903 | €51,824 | €42,219 | -€9,605 | -18.5% |
| Income taxes | 67/77 | €10,983 | €8,758 | -€2,224 | -20.3% |
| Profit (loss) for the period | 9904 | €40,841 | €33,461 | -€7,381 | -18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €40,841 | €33,461 | -€7,381 | -18.1% |
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 18 October 2026 via checked.be.