NAKHIL: 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.
NAKHIL
Largest movements
- Receivables within one year +€1,956
up €1,956 (+333.4%), from €587 to €2,543
- Tangible fixed assets +€1,600
new in 2023: €1,600
- Cash +€917
up €917 (+77750.0%), from €1 to €919
mainly Net result for the year (+€2,899) and Tax, wage and social debts (+€2,507)
- Profit (loss) carried forward +€2,899
up €2,899 (+12.2%), from -€23,683 to -€20,784
- Tax, wage and social debts +€2,507
up €2,507 (+71.3%), from €3,517 to €6,024
- Other debts -€2,318
down €2,318 (-13.8%), from €16,850 to €14,532
- Trade debts +€1,386
up €1,386 (+19.1%), from €7,264 to €8,650
- Purchases and services -€72,848
no longer reported in 2023 (was €72,848)
- Turnover -€66,072
no longer reported in 2023 (was €66,072)
- Gross operating margin +€10,125
up €10,125, from -€6,776 to €3,349
- Other operating charges -€1,545
down €1,545 (-93.4%), from €1,654 to €109
- Staff costs -€1,235
no longer reported in 2023 (was €1,235)
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,148 | €9,622 | +€4,473 | +86.9% |
| Fixed assets | 21/28 | €3,000 | €4,600 | +€1,600 | +53.3% |
| Tangible fixed assets | 22/27 | - | €1,600 | +€1,600 | |
| Plant, machinery and equipment | 23 | - | €1,600 | +€1,600 | |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €2,148 | €5,022 | +€2,873 | +133.7% |
| Stocks and contracts in progress | 3 | €1,561 | €1,561 | = | 0.0% |
| Stocks | 30/36 | €1,561 | €1,561 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €587 | €2,543 | +€1,956 | +333.4% |
| Other amounts receivable | 41 | €587 | €2,543 | +€1,956 | +333.4% |
| Cash at bank and in hand | 54/58 | €1 | €919 | +€917 | +77750.0% |
| Total equity and liabilities | 10/49 | €5,148 | €9,622 | +€4,473 | +86.9% |
| Equity | 10/15 | -€22,483 | -€19,584 | +€2,899 | +12.9% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,683 | -€20,784 | +€2,899 | +12.2% |
| Amounts payable | 17/49 | €27,631 | €29,205 | +€1,574 | +5.7% |
| Amounts payable within one year | 42/48 | €27,631 | €29,205 | +€1,574 | +5.7% |
| Trade debts | 44 | €7,264 | €8,650 | +€1,386 | +19.1% |
| Suppliers | 440/4 | €7,264 | €8,650 | +€1,386 | +19.1% |
| Taxes, remuneration and social security | 45 | €3,517 | €6,024 | +€2,507 | +71.3% |
| Taxes | 450/3 | €3,517 | €6,024 | +€2,507 | +71.3% |
| Other amounts payable | 47/48 | €16,850 | €14,532 | -€2,318 | -13.8% |
| Turnover | 70 | €66,072 | - | -€66,072 | |
| Goods, raw materials, services and sundry goods | 60/61 | €72,848 | - | -€72,848 | |
| Remuneration, social security and pensions | 62 | €1,235 | - | -€1,235 | |
| Other operating charges | 640/8 | €1,654 | €109 | -€1,545 | -93.4% |
| Gross operating margin | 9900 | -€6,776 | €3,349 | +€10,125 | |
| Operating profit (loss) | 9901 | -€9,665 | €3,240 | +€12,905 | |
| Financial charges | 65/66B | €631 | €341 | -€290 | -46.0% |
| Recurring financial charges | 65 | €631 | €341 | -€290 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,296 | €2,899 | +€13,196 | |
| Profit (loss) for the period | 9904 | -€10,296 | €2,899 | +€13,196 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,296 | €2,899 | +€13,196 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.