Namani: 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.
Namani
Largest movements
- Cash +€195,706
up €195,706 (+37.1%), from €527,547 to €723,253
mainly Net result for the year (+€248,257) and Provisions (+€62,720)
- Tangible fixed assets +€100,133
up €100,133 (+45.3%), from €221,240 to €321,374
of which Other tangible fixed assets: +€69,772
- Receivables within one year +€32,918
up €32,918 (+9982.6%), from €330 to €33,247
- Reserves +€248,257
up €248,257 (+37.1%), from €669,757 to €918,013
of which Distributable reserves: +€150,096
- Provisions +€62,720
new in 2025: €62,720
- Tax, wage and social debts +€28,944
up €28,944 (+156.4%), from €18,510 to €47,454
- Debts after one year -€14,000
no longer reported in 2025 (was €14,000)
- Gross operating margin +€259,449
up €259,449 (+181.0%), from €143,322 to €402,771
- Other operating charges +€34,971
up €34,971 (+1405.0%), from €2,489 to €37,460
- Financial charges -€9,448
down €9,448 (-99.3%), from €9,518 to €70
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 | €750,953 | €1,082,070 | +€331,117 | +44.1% |
| Fixed assets | 21/28 | €221,640 | €321,774 | +€100,133 | +45.2% |
| Tangible fixed assets | 22/27 | €221,240 | €321,374 | +€100,133 | +45.3% |
| Furniture and vehicles | 24 | €16,536 | €46,897 | +€30,362 | +183.6% |
| Other tangible fixed assets | 26 | €204,705 | €274,477 | +€69,772 | +34.1% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €529,312 | €760,296 | +€230,984 | +43.6% |
| Amounts receivable within one year | 40/41 | €330 | €33,247 | +€32,918 | +9982.6% |
| Trade receivables | 40 | €330 | €33,247 | +€32,918 | +9982.6% |
| Cash at bank and in hand | 54/58 | €527,547 | €723,253 | +€195,706 | +37.1% |
| Deferred charges and accrued income | 490/1 | €1,436 | €3,796 | +€2,360 | +164.3% |
| Total equity and liabilities | 10/49 | €750,953 | €1,082,070 | +€331,117 | +44.1% |
| Equity | 10/15 | €713,757 | €962,013 | +€248,257 | +34.8% |
| Contributions | 10/11 | €44,000 | €44,000 | = | 0.0% |
| Reserves | 13 | €669,757 | €918,013 | +€248,257 | +37.1% |
| Tax-exempt reserves | 132 | €90,000 | €188,161 | +€98,161 | +109.1% |
| Distributable reserves | 133 | €579,757 | €729,852 | +€150,096 | +25.9% |
| Provisions and deferred taxes | 16 | - | €62,720 | +€62,720 | |
| Deferred taxes | 168 | - | €62,720 | +€62,720 | |
| Amounts payable | 17/49 | €37,196 | €57,336 | +€20,140 | +54.1% |
| Amounts payable after more than one year | 17 | €14,000 | - | -€14,000 | |
| Financial debts | 170/4 | €14,000 | - | -€14,000 | |
| Amounts payable within one year | 42/48 | €23,196 | €56,276 | +€33,080 | +142.6% |
| Trade debts | 44 | €3,748 | €4,527 | +€780 | +20.8% |
| Suppliers | 440/4 | €3,748 | €4,527 | +€780 | +20.8% |
| Taxes, remuneration and social security | 45 | €18,510 | €47,454 | +€28,944 | +156.4% |
| Taxes | 450/3 | €18,510 | €47,454 | +€28,944 | +156.4% |
| Other amounts payable | 47/48 | €939 | €4,295 | +€3,357 | +357.6% |
| Accrued charges and deferred income | 492/3 | - | €1,060 | +€1,060 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,777 | €19,220 | +€442 | +2.4% |
| Other operating charges | 640/8 | €2,489 | €37,460 | +€34,971 | +1405.0% |
| Gross operating margin | 9900 | €143,322 | €402,771 | +€259,449 | +181.0% |
| Operating profit (loss) | 9901 | €122,055 | €346,091 | +€224,036 | +183.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €9,518 | €70 | -€9,448 | -99.3% |
| Recurring financial charges | 65 | €9,518 | €70 | -€9,448 | -99.3% |
| Profit (loss) for the period before taxes | 9903 | €112,537 | €346,020 | +€233,483 | +207.5% |
| Transfer from deferred taxes | 780 | - | €989 | +€989 | |
| Transfer to deferred taxes | 680 | - | €63,709 | +€63,709 | |
| Income taxes | 67/77 | €31,137 | €35,043 | +€3,907 | +12.5% |
| Profit (loss) for the period | 9904 | €81,401 | €248,257 | +€166,856 | +205.0% |
| Transfer from tax-exempt reserves | 789 | - | €2,966 | +€2,966 | |
| Transfer to tax-exempt reserves | 689 | - | €191,127 | +€191,127 | |
| Profit (loss) for the period to be appropriated | 9905 | €81,401 | €60,096 | -€21,305 | -26.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.