NAKAMI COMMUNICATION: 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.
NAKAMI COMMUNICATION
Largest movements
- Cash -€57,099
down €57,099 (-40.7%), from €140,187 to €83,088
mainly Contributions, distributions and other (-€60,000) and Receivables within one year (-€45,892)
- Receivables within one year +€45,892
up €45,892 (+197%), from €23,256 to €69,148
of which Trade receivables: +€45,273
- Intangible fixed assets +€5,680
up €5,680 (+811%), from €700 to €6,380
- Profit (loss) carried forward -€62,985
down €62,985 (-83.3%), from €75,585 to €12,599
- Other debts +€45,889
up €45,889 (+325%), from €14,111 to €60,000
- Trade debts +€35,930
up €35,930 (+356%), from €10,088 to €46,018
- Tax, wage and social debts -€26,375
down €26,375 (-50.1%), from €52,658 to €26,283
of which Taxes: -€15,833
- Turnover +€263,345
up €263,345, from €0 to €263,345
- Purchases and services +€221,586
up €221,586, from €0 to €221,586
- Gross operating margin -€61,388
down €61,388 (-59.4%), from €103,392 to €42,003
- Taxes -€12,279
down €12,279 (-84.8%), from €14,472 to €2,193
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 | €171,761 | €164,225 | -€7,536 | -4.4% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €6,515 | €10,835 | +€4,320 | +66.3% |
| Intangible fixed assets | 21 | €700 | €6,380 | +€5,680 | +811% |
| Tangible fixed assets | 22/27 | €5,814 | €4,455 | -€1,359 | -23.4% |
| Furniture and vehicles | 24 | €5,314 | €4,122 | -€1,193 | -22.4% |
| Other tangible fixed assets | 26 | €500 | €333 | -€167 | -33.3% |
| Current assets | 29/58 | €165,247 | €153,390 | -€11,856 | -7.2% |
| Amounts receivable within one year | 40/41 | €23,256 | €69,148 | +€45,892 | +197% |
| Trade receivables | 40 | €23,256 | €68,529 | +€45,273 | +195% |
| Other amounts receivable | 41 | - | €619 | +€619 | |
| Cash at bank and in hand | 54/58 | €140,187 | €83,088 | -€57,099 | -40.7% |
| Deferred charges and accrued income | 490/1 | €1,804 | €1,154 | -€649 | -36.0% |
| Total equity and liabilities | 10/49 | €171,761 | €164,225 | -€7,536 | -4.4% |
| Equity | 10/15 | €94,848 | €31,863 | -€62,985 | -66.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €664 | €664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €664 | €664 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,585 | €12,599 | -€62,985 | -83.3% |
| Amounts payable | 17/49 | €76,913 | €132,362 | +€55,449 | +72.1% |
| Amounts payable within one year | 42/48 | €76,856 | €132,300 | +€55,444 | +72.1% |
| Trade debts | 44 | €10,088 | €46,018 | +€35,930 | +356% |
| Suppliers | 440/4 | €10,088 | €46,018 | +€35,930 | +356% |
| Taxes, remuneration and social security | 45 | €52,658 | €26,283 | -€26,375 | -50.1% |
| Taxes | 450/3 | €36,710 | €20,877 | -€15,833 | -43.1% |
| Remuneration and social security | 454/9 | €15,948 | €5,406 | -€10,542 | -66.1% |
| Other amounts payable | 47/48 | €14,111 | €60,000 | +€45,889 | +325% |
| Accrued charges and deferred income | 492/3 | €57 | €62 | +€6 | +9.7% |
| Turnover | 70 | €0 | €263,345 | +€263,345 | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €221,586 | +€221,586 | |
| Remuneration, social security and pensions | 62 | €38,919 | €39,254 | +€335 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,223 | €2,730 | -€1,493 | -35.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €103,392 | €42,003 | -€61,388 | -59.4% |
| Operating profit (loss) | 9901 | €59,863 | -€380 | -€60,243 | |
| Financial income | 75/76B | €3 | €5 | +€1 | +45.8% |
| Recurring financial income | 75 | €3 | €5 | +€1 | +45.8% |
| Financial charges | 65/66B | €360 | €417 | +€56 | +15.7% |
| Recurring financial charges | 65 | €360 | €417 | +€56 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €59,506 | -€792 | -€60,298 | |
| Income taxes | 67/77 | €14,472 | €2,193 | -€12,279 | -84.8% |
| Profit (loss) for the period | 9904 | €45,034 | -€2,985 | -€48,019 | |
| Profit (loss) for the period to be appropriated | 9905 | €45,034 | -€2,985 | -€48,019 |
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 26 October 2026 via checked.be.