NaMi Management: 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.
NaMi Management
Largest movements
- Tangible fixed assets -€3,091
down €3,091 (-3.9%), from €78,460 to €75,370
of which Furniture and vehicles: -€9,052
- Receivables within one year +€1,950
up €1,950 (+14.7%), from €13,234 to €15,184
of which Trade receivables: +€1,812
- Trade debts +€10,399
up €10,399 (+90.2%), from €11,527 to €21,925
- Debts after one year -€7,766
down €7,766 (-100%), from €7,766 to €0
- Short-term financial debts +€6,202
up €6,202 (+19.5%), from €31,778 to €37,980
- Current portion of long-term debt -€5,001
down €5,001 (-39.2%), from €12,767 to €7,766
- Other debts -€2,867
down €2,867 (-81.9%), from €3,502 to €635
- Gross operating margin -€13,346
down €13,346 (-44.5%), from €29,964 to €16,618
- Financial charges +€3,195
up €3,195 (+128%), from €2,505 to €5,700
- Taxes -€3,104
down €3,104 (-71.3%), from €4,354 to €1,250
- Other operating charges -€1,193
down €1,193 (-45.2%), from €2,640 to €1,447
- Depreciation +€1,056
up €1,056 (+12.3%), from €8,606 to €9,662
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 | €100,392 | €98,678 | -€1,714 | -1.7% |
| Fixed assets | 21/28 | €79,960 | €76,870 | -€3,091 | -3.9% |
| Tangible fixed assets | 22/27 | €78,460 | €75,370 | -€3,091 | -3.9% |
| Plant, machinery and equipment | 23 | - | €2,218 | +€2,218 | |
| Furniture and vehicles | 24 | €78,460 | €69,408 | -€9,052 | -11.5% |
| Other tangible fixed assets | 26 | - | €3,744 | +€3,744 | |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €20,432 | €21,808 | +€1,376 | +6.7% |
| Amounts receivable after more than one year | 29 | €3,850 | €3,850 | = | 0.0% |
| Other amounts receivable | 291 | €3,850 | €3,850 | = | 0.0% |
| Stocks and contracts in progress | 3 | €2,294 | €1,698 | -€596 | -26.0% |
| Stocks | 30/36 | €2,294 | €1,698 | -€596 | -26.0% |
| Amounts receivable within one year | 40/41 | €13,234 | €15,184 | +€1,950 | +14.7% |
| Trade receivables | 40 | €13,234 | €15,046 | +€1,812 | +13.7% |
| Other amounts receivable | 41 | €0 | €138 | +€138 | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €1,054 | €1,076 | +€21 | +2.0% |
| Total equity and liabilities | 10/49 | €100,392 | €98,678 | -€1,714 | -1.7% |
| Equity | 10/15 | €25,548 | €24,119 | -€1,429 | -5.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €24,548 | €23,119 | -€1,429 | -5.8% |
| Distributable reserves | 133 | €24,548 | €23,119 | -€1,429 | -5.8% |
| Amounts payable | 17/49 | €74,844 | €74,559 | -€285 | -0.4% |
| Amounts payable after more than one year | 17 | €7,766 | €0 | -€7,766 | -100% |
| Financial debts | 170/4 | €7,766 | €0 | -€7,766 | -100% |
| Amounts payable within one year | 42/48 | €67,078 | €74,559 | +€7,481 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €12,767 | €7,766 | -€5,001 | -39.2% |
| Financial debts | 43 | €31,778 | €37,980 | +€6,202 | +19.5% |
| Credit institutions | 430/8 | €31,778 | €37,980 | +€6,202 | +19.5% |
| Trade debts | 44 | €11,527 | €21,925 | +€10,399 | +90.2% |
| Suppliers | 440/4 | €11,527 | €21,925 | +€10,399 | +90.2% |
| Taxes, remuneration and social security | 45 | €7,505 | €6,252 | -€1,253 | -16.7% |
| Taxes | 450/3 | €6,345 | €5,092 | -€1,253 | -19.7% |
| Remuneration and social security | 454/9 | €1,160 | €1,160 | = | 0.0% |
| Other amounts payable | 47/48 | €3,502 | €635 | -€2,867 | -81.9% |
| Non-recurring operating income | 76A | €1,223 | €0 | -€1,223 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,606 | €9,662 | +€1,056 | +12.3% |
| Other operating charges | 640/8 | €2,640 | €1,447 | -€1,193 | -45.2% |
| Gross operating margin | 9900 | €29,964 | €16,618 | -€13,346 | -44.5% |
| Operating profit (loss) | 9901 | €18,719 | €5,509 | -€13,210 | -70.6% |
| Financial income | 75/76B | €62 | €11 | -€50 | -81.6% |
| Recurring financial income | 75 | €62 | €11 | -€50 | -81.6% |
| Financial charges | 65/66B | €2,505 | €5,700 | +€3,195 | +128% |
| Recurring financial charges | 65 | €2,505 | €5,700 | +€3,195 | +128% |
| Profit (loss) for the period before taxes | 9903 | €16,276 | -€179 | -€16,455 | |
| Income taxes | 67/77 | €4,354 | €1,250 | -€3,104 | -71.3% |
| Profit (loss) for the period | 9904 | €11,922 | -€1,429 | -€13,352 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,922 | -€1,429 | -€13,352 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.