NAKITI: 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.
NAKITI
Largest movements
- Cash -€13,035
down €13,035 (-37.3%), from €34,942 to €21,907
mainly Contributions, distributions and other (-€21,429) and Deferred charges and accrued income (-€9,985)
- Deferred charges and accrued income +€9,985
up €9,985 (+928%), from €1,077 to €11,062
- Receivables within one year +€6,748
up €6,748 (+37.8%), from €17,841 to €24,589
of which Trade receivables: +€4,350
- Profit (loss) carried forward -€21,710
down €21,710 (-56.0%), from €38,795 to €17,085
- Other debts +€18,571
up €18,571 (+650%), from €2,857 to €21,429
- Tax, wage and social debts +€8,013
up €8,013 (+193%), from €4,154 to €12,167
- Trade debts -€1,376
down €1,376 (-30.2%), from €4,550 to €3,174
- Gross operating margin -€53,109
down €53,109 (-91.2%), from €58,243 to €5,134
- Taxes -€9,867
down €9,867 (-84.0%), from €11,750 to €1,883
- Financial charges -€1,423
down €1,423 (-33.1%), from €4,303 to €2,880
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €55,356 | €58,854 | +€3,499 | +6.3% |
| Formation expenses | 20 | €14 | €0 | -€14 | -100% |
| Fixed assets | 21/28 | €1,483 | €1,297 | -€186 | -12.5% |
| Tangible fixed assets | 22/27 | €1,483 | €1,297 | -€186 | -12.5% |
| Furniture and vehicles | 24 | €1,483 | €1,297 | -€186 | -12.5% |
| Current assets | 29/58 | €53,859 | €57,557 | +€3,698 | +6.9% |
| Amounts receivable within one year | 40/41 | €17,841 | €24,589 | +€6,748 | +37.8% |
| Trade receivables | 40 | €11,078 | €15,428 | +€4,350 | +39.3% |
| Other amounts receivable | 41 | €6,763 | €9,161 | +€2,398 | +35.5% |
| Cash at bank and in hand | 54/58 | €34,942 | €21,907 | -€13,035 | -37.3% |
| Deferred charges and accrued income | 490/1 | €1,077 | €11,062 | +€9,985 | +928% |
| Total equity and liabilities | 10/49 | €55,356 | €58,854 | +€3,499 | +6.3% |
| Equity | 10/15 | €43,795 | €22,085 | -€21,710 | -49.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,795 | €17,085 | -€21,710 | -56.0% |
| Amounts payable | 17/49 | €11,561 | €36,770 | +€25,209 | +218% |
| Amounts payable within one year | 42/48 | €11,561 | €36,770 | +€25,209 | +218% |
| Trade debts | 44 | €4,550 | €3,174 | -€1,376 | -30.2% |
| Suppliers | 440/4 | €4,550 | €3,174 | -€1,376 | -30.2% |
| Taxes, remuneration and social security | 45 | €4,154 | €12,167 | +€8,013 | +193% |
| Taxes | 450/3 | €4,154 | €12,167 | +€8,013 | +193% |
| Other amounts payable | 47/48 | €2,857 | €21,429 | +€18,571 | +650% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €888 | €698 | -€190 | -21.4% |
| Other operating charges | 640/8 | €346 | €285 | -€61 | -17.7% |
| Gross operating margin | 9900 | €58,243 | €5,134 | -€53,109 | -91.2% |
| Operating profit (loss) | 9901 | €57,008 | €4,151 | -€52,857 | -92.7% |
| Financial income | 75/76B | €696 | €330 | -€367 | -52.7% |
| Recurring financial income | 75 | €696 | €330 | -€367 | -52.7% |
| Financial charges | 65/66B | €4,303 | €2,880 | -€1,423 | -33.1% |
| Recurring financial charges | 65 | €4,303 | €2,880 | -€1,423 | -33.1% |
| Profit (loss) for the period before taxes | 9903 | €53,402 | €1,601 | -€51,800 | -97.0% |
| Income taxes | 67/77 | €11,750 | €1,883 | -€9,867 | -84.0% |
| Profit (loss) for the period | 9904 | €41,652 | -€282 | -€41,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €41,652 | -€282 | -€41,933 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.