NAM CHOK: 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.
NAM CHOK
Largest movements
- Receivables within one year +€21,285
up €21,285 (+129%), from €16,548 to €37,833
of which Other amounts receivable: +€21,017
- Cash -€13,235
down €13,235 (-73.7%), from €17,960 to €4,725
mainly Net result for the year (-€34,994) and Receivables within one year (-€21,285)
- Deferred charges and accrued income -€696
down €696 (-39.5%), from €1,760 to €1,064
- Tax, wage and social debts +€37,620
up €37,620 (+91.4%), from €41,155 to €78,775
of which Remuneration and social security: +€20,430
- Profit (loss) carried forward -€33,899
new in 2024: -€33,899
- Trade debts +€4,282
up €4,282 (+244%), from €1,755 to €6,037
- Reserves -€1,095
no longer reported in 2024 (was €1,095)
- Staff costs +€58,440
up €58,440 (+40.1%), from €145,845 to €204,285
- Gross operating margin +€12,180
up €12,180 (+7.4%), from €165,599 to €177,779
- Other operating charges +€1,806
up €1,806 (+531%), from €340 to €2,146
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 | €52,555 | €59,463 | +€6,908 | +13.1% |
| Fixed assets | 21/28 | €16,287 | €15,841 | -€446 | -2.7% |
| Tangible fixed assets | 22/27 | €13,612 | €13,166 | -€446 | -3.3% |
| Plant, machinery and equipment | 23 | €6,068 | €7,255 | +€1,188 | +19.6% |
| Furniture and vehicles | 24 | €3,546 | €2,412 | -€1,134 | -32.0% |
| Other tangible fixed assets | 26 | €3,999 | €3,499 | -€500 | -12.5% |
| Financial fixed assets | 28 | €2,675 | €2,675 | = | 0.0% |
| Current assets | 29/58 | €36,268 | €43,622 | +€7,355 | +20.3% |
| Amounts receivable within one year | 40/41 | €16,548 | €37,833 | +€21,285 | +129% |
| Trade receivables | 40 | €2,109 | €2,377 | +€268 | +12.7% |
| Other amounts receivable | 41 | €14,439 | €35,456 | +€21,017 | +146% |
| Cash at bank and in hand | 54/58 | €17,960 | €4,725 | -€13,235 | -73.7% |
| Deferred charges and accrued income | 490/1 | €1,760 | €1,064 | -€696 | -39.5% |
| Total equity and liabilities | 10/49 | €52,555 | €59,463 | +€6,908 | +13.1% |
| Equity | 10/15 | €9,645 | -€25,349 | -€34,994 | |
| Contributions | 10/11 | €8,550 | €8,550 | = | 0.0% |
| Reserves | 13 | €1,095 | - | -€1,095 | |
| Distributable reserves | 133 | €1,095 | - | -€1,095 | |
| Profit (loss) carried forward | 14 | - | -€33,899 | -€33,899 | |
| Amounts payable | 17/49 | €42,910 | €84,812 | +€41,902 | +97.7% |
| Amounts payable within one year | 42/48 | €42,910 | €84,812 | +€41,902 | +97.7% |
| Trade debts | 44 | €1,755 | €6,037 | +€4,282 | +244% |
| Suppliers | 440/4 | €1,755 | €6,037 | +€4,282 | +244% |
| Taxes, remuneration and social security | 45 | €41,155 | €78,775 | +€37,620 | +91.4% |
| Taxes | 450/3 | €12,441 | €29,631 | +€17,190 | +138% |
| Remuneration and social security | 454/9 | €28,714 | €49,144 | +€20,430 | +71.1% |
| Remuneration, social security and pensions | 62 | €145,845 | €204,285 | +€58,440 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,092 | €3,819 | +€727 | +23.5% |
| Other operating charges | 640/8 | €340 | €2,146 | +€1,806 | +531% |
| Gross operating margin | 9900 | €165,599 | €177,779 | +€12,180 | +7.4% |
| Operating profit (loss) | 9901 | €16,321 | -€32,471 | -€48,793 | |
| Financial income | 75/76B | €4 | €1,136 | +€1,132 | +26,439% |
| Recurring financial income | 75 | €4 | €1,136 | +€1,132 | +26,439% |
| Financial charges | 65/66B | €3,208 | €3,658 | +€451 | +14.0% |
| Recurring financial charges | 65 | €3,208 | €3,658 | +€451 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €13,118 | -€34,994 | -€48,112 | |
| Profit (loss) for the period | 9904 | €13,118 | -€34,994 | -€48,112 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,118 | -€34,994 | -€48,112 |
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 16 October 2026 via checked.be.