NAKKO: 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.
NAKKO
Largest movements
- Tangible fixed assets +€2,042
up €2,042 (+16.5%), from €12,388 to €14,430
of which Land and buildings: +€3,403
- Cash +€1,955
up €1,955 (+3.9%), from €49,634 to €51,589
mainly Net result for the year (+€6,261) and Depreciation (+€2,135)
- Receivables within one year +€1,193
up €1,193 (+11.0%), from €10,842 to €12,035
of which Trade receivables: +€4,150
- Profit (loss) carried forward +€6,261
up €6,261 (+1,064%), from €589 to €6,849
- Gross operating margin +€8,634
up €8,634 (+417%), from €2,073 to €10,707
- Taxes +€1,810
up €1,810 (+402%), from €451 to €2,261
- Depreciation +€1,363
up €1,363 (+177%), from €772 to €2,135
- Financial income +€309
up €309 (+172%), from €180 to €488
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 | €73,811 | €79,079 | +€5,268 | +7.1% |
| Fixed assets | 21/28 | €12,388 | €14,430 | +€2,042 | +16.5% |
| Tangible fixed assets | 22/27 | €12,388 | €14,430 | +€2,042 | +16.5% |
| Land and buildings | 22 | €9,065 | €12,468 | +€3,403 | +37.5% |
| Plant, machinery and equipment | 23 | €3,201 | €1,962 | -€1,239 | -38.7% |
| Furniture and vehicles | 24 | €122 | - | -€122 | |
| Current assets | 29/58 | €61,423 | €64,649 | +€3,226 | +5.3% |
| Amounts receivable within one year | 40/41 | €10,842 | €12,035 | +€1,193 | +11.0% |
| Trade receivables | 40 | - | €4,150 | +€4,150 | |
| Other amounts receivable | 41 | €10,842 | €7,885 | -€2,957 | -27.3% |
| Cash at bank and in hand | 54/58 | €49,634 | €51,589 | +€1,955 | +3.9% |
| Deferred charges and accrued income | 490/1 | €947 | €1,025 | +€78 | +8.2% |
| Total equity and liabilities | 10/49 | €73,811 | €79,079 | +€5,268 | +7.1% |
| Equity | 10/15 | €70,589 | €76,849 | +€6,261 | +8.9% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €589 | €6,849 | +€6,261 | +1,064% |
| Amounts payable | 17/49 | €3,222 | €2,229 | -€993 | -30.8% |
| Amounts payable within one year | 42/48 | €3,222 | €2,229 | -€993 | -30.8% |
| Trade debts | 44 | €2,275 | €1,968 | -€307 | -13.5% |
| Suppliers | 440/4 | €2,275 | €1,968 | -€307 | -13.5% |
| Taxes, remuneration and social security | 45 | €948 | €262 | -€686 | -72.4% |
| Taxes | 450/3 | €948 | €262 | -€686 | -72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €772 | €2,135 | +€1,363 | +177% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €2,073 | €10,707 | +€8,634 | +417% |
| Operating profit (loss) | 9901 | €914 | €8,172 | +€7,259 | +795% |
| Financial income | 75/76B | €180 | €488 | +€309 | +172% |
| Recurring financial income | 75 | €180 | €488 | +€309 | +172% |
| Financial charges | 65/66B | €54 | €139 | +€85 | +157% |
| Recurring financial charges | 65 | €54 | €139 | +€85 | +157% |
| Profit (loss) for the period before taxes | 9903 | €1,039 | €8,522 | +€7,482 | +720% |
| Income taxes | 67/77 | €451 | €2,261 | +€1,810 | +402% |
| Profit (loss) for the period | 9904 | €589 | €6,261 | +€5,672 | +964% |
| Profit (loss) for the period to be appropriated | 9905 | €589 | €6,261 | +€5,672 | +964% |
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 15 October 2026 via checked.be.