NALUMA: 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.
NALUMA
Largest movements
- Tangible fixed assets -€4,457
down €4,457 (-26.5%), from €16,807 to €12,351
- Cash +€3,378
up €3,378 (+58.0%), from €5,829 to €9,207
mainly Net result for the year (+€7,802) and Depreciation (+€5,190)
- Receivables within one year +€2,748
up €2,748 (+26.2%), from €10,483 to €13,230
of which Trade receivables: +€3,380
- Deferred charges and accrued income -€992
down €992 (-12.9%), from €7,706 to €6,714
- Tax, wage and social debts +€4,526
up €4,526 (+163.3%), from €2,772 to €7,298
of which Taxes: +€4,801
- Reserves -€3,009
down €3,009 (-100.0%), from €3,009 to €0
- Other debts -€1,600
down €1,600 (-4.9%), from €32,384 to €30,784
- Trade debts +€759
up €759 (+115.0%), from €660 to €1,419
- Gross operating margin +€10,327
up €10,327 (+96.4%), from €10,710 to €21,037
- Taxes +€2,178
up €2,178 (+116.6%), from €1,867 to €4,046
- Depreciation -€1,782
down €1,782 (-25.6%), from €6,972 to €5,190
- Financial charges +€892
up €892 (+51.2%), from €1,742 to €2,634
- Other operating charges +€290
up €290 (+25.9%), from €1,117 to €1,407
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.
Cash bridge derived
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 | €40,825 | €41,501 | +€677 | +1.7% |
| Fixed assets | 21/28 | €16,807 | €12,351 | -€4,457 | -26.5% |
| Tangible fixed assets | 22/27 | €16,807 | €12,351 | -€4,457 | -26.5% |
| Plant, machinery and equipment | 23 | €2,176 | €1,006 | -€1,170 | -53.8% |
| Furniture and vehicles | 24 | €3,644 | €2,205 | -€1,439 | -39.5% |
| Other tangible fixed assets | 26 | €10,988 | €9,140 | -€1,847 | -16.8% |
| Current assets | 29/58 | €24,017 | €29,150 | +€5,133 | +21.4% |
| Amounts receivable within one year | 40/41 | €10,483 | €13,230 | +€2,748 | +26.2% |
| Trade receivables | 40 | €9,850 | €13,230 | +€3,380 | +34.3% |
| Other amounts receivable | 41 | €633 | €0 | -€633 | -100.0% |
| Cash at bank and in hand | 54/58 | €5,829 | €9,207 | +€3,378 | +58.0% |
| Deferred charges and accrued income | 490/1 | €7,706 | €6,714 | -€992 | -12.9% |
| Total equity and liabilities | 10/49 | €40,825 | €41,501 | +€677 | +1.7% |
| Equity | 10/15 | €5,009 | €2,000 | -€3,009 | -60.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €3,009 | €0 | -€3,009 | -100.0% |
| Distributable reserves | 133 | €3,009 | €0 | -€3,009 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €35,816 | €39,501 | +€3,685 | +10.3% |
| Amounts payable within one year | 42/48 | €35,816 | €39,501 | +€3,685 | +10.3% |
| Trade debts | 44 | €660 | €1,419 | +€759 | +115.0% |
| Suppliers | 440/4 | €660 | €1,419 | +€759 | +115.0% |
| Taxes, remuneration and social security | 45 | €2,772 | €7,298 | +€4,526 | +163.3% |
| Taxes | 450/3 | €2,497 | €7,298 | +€4,801 | +192.3% |
| Remuneration and social security | 454/9 | €275 | €0 | -€275 | -100.0% |
| Other amounts payable | 47/48 | €32,384 | €30,784 | -€1,600 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,972 | €5,190 | -€1,782 | -25.6% |
| Other operating charges | 640/8 | €1,117 | €1,407 | +€290 | +25.9% |
| Gross operating margin | 9900 | €10,710 | €21,037 | +€10,327 | +96.4% |
| Operating profit (loss) | 9901 | €2,621 | €14,439 | +€11,818 | +451.0% |
| Financial income | 75/76B | €11 | €43 | +€32 | +303.0% |
| Recurring financial income | 75 | €11 | €43 | +€32 | +303.0% |
| Financial charges | 65/66B | €1,742 | €2,634 | +€892 | +51.2% |
| Recurring financial charges | 65 | €1,742 | €2,634 | +€892 | +51.2% |
| Profit (loss) for the period before taxes | 9903 | €889 | €11,848 | +€10,959 | +1232.4% |
| Income taxes | 67/77 | €1,867 | €4,046 | +€2,178 | +116.6% |
| Profit (loss) for the period | 9904 | -€978 | €7,802 | +€8,781 | |
| Profit (loss) for the period to be appropriated | 9905 | -€978 | €7,802 | +€8,781 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.