NAMMIE: 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.
NAMMIE
Largest movements
- Cash -€9,934
down €9,934 (-38.4%), from €25,844 to €15,911
mainly Trade debts (-€11,021) and Contributions, distributions and other (-€8,036)
- Receivables within one year -€8,136
down €8,136 (-18.2%), from €44,674 to €36,539
of which Other amounts receivable: -€21,226
- Tangible fixed assets +€4,415
up €4,415 (+155%), from €2,847 to €7,261
of which Furniture and vehicles: +€4,725
- Deferred charges and accrued income -€1,230
down €1,230 (-88.3%), from €1,393 to €162
- Trade debts -€11,021
down €11,021 (-59.5%), from €18,523 to €7,502
- Other debts -€4,464
down €4,464 (-35.7%), from €12,500 to €8,036
- Tax, wage and social debts +€2,044
up €2,044 (+73.2%), from €2,792 to €4,835
- Reserves -€1,444
down €1,444 (-12.6%), from €11,444 to €10,000
- Gross operating margin -€15,055
down €15,055 (-55.1%), from €27,337 to €12,282
- Other operating charges -€1,883
down €1,883 (-59.7%), from €3,152 to €1,269
- Financial charges -€1,079
down €1,079 (-76.4%), from €1,413 to €334
- Depreciation +€926
up €926 (+107%), from €869 to €1,795
- Taxes -€464
down €464 (-16.8%), from €2,756 to €2,291
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 | €75,258 | €60,373 | -€14,885 | -19.8% |
| Fixed assets | 21/28 | €2,847 | €7,261 | +€4,415 | +155% |
| Tangible fixed assets | 22/27 | €2,847 | €7,261 | +€4,415 | +155% |
| Plant, machinery and equipment | 23 | €1,980 | €1,670 | -€310 | -15.7% |
| Furniture and vehicles | 24 | €867 | €5,592 | +€4,725 | +545% |
| Current assets | 29/58 | €72,412 | €53,112 | -€19,300 | -26.7% |
| Stocks and contracts in progress | 3 | €500 | €500 | = | 0.0% |
| Stocks | 30/36 | €500 | €500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,674 | €36,539 | -€8,136 | -18.2% |
| Trade receivables | 40 | €11,146 | €24,236 | +€13,091 | +117% |
| Other amounts receivable | 41 | €33,529 | €12,303 | -€21,226 | -63.3% |
| Cash at bank and in hand | 54/58 | €25,844 | €15,911 | -€9,934 | -38.4% |
| Deferred charges and accrued income | 490/1 | €1,393 | €162 | -€1,230 | -88.3% |
| Total equity and liabilities | 10/49 | €75,258 | €60,373 | -€14,885 | -19.8% |
| Equity | 10/15 | €41,444 | €40,000 | -€1,444 | -3.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €11,444 | €10,000 | -€1,444 | -12.6% |
| Distributable reserves | 133 | €11,444 | €10,000 | -€1,444 | -12.6% |
| Amounts payable | 17/49 | €33,814 | €20,373 | -€13,441 | -39.7% |
| Amounts payable within one year | 42/48 | €33,814 | €20,373 | -€13,441 | -39.7% |
| Trade debts | 44 | €18,523 | €7,502 | -€11,021 | -59.5% |
| Suppliers | 440/4 | €18,523 | €7,502 | -€11,021 | -59.5% |
| Taxes, remuneration and social security | 45 | €2,792 | €4,835 | +€2,044 | +73.2% |
| Taxes | 450/3 | €2,792 | €4,835 | +€2,044 | +73.2% |
| Other amounts payable | 47/48 | €12,500 | €8,036 | -€4,464 | -35.7% |
| Non-recurring operating income | 76A | €604 | - | -€604 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €869 | €1,795 | +€926 | +107% |
| Other operating charges | 640/8 | €3,152 | €1,269 | -€1,883 | -59.7% |
| Gross operating margin | 9900 | €27,337 | €12,282 | -€15,055 | -55.1% |
| Operating profit (loss) | 9901 | €23,315 | €9,217 | -€14,098 | -60.5% |
| Financial income | 75/76B | €2 | €0 | -€2 | -86.4% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -86.4% |
| Financial charges | 65/66B | €1,413 | €334 | -€1,079 | -76.4% |
| Recurring financial charges | 65 | €1,413 | €334 | -€1,079 | -76.4% |
| Profit (loss) for the period before taxes | 9903 | €21,904 | €8,883 | -€13,021 | -59.4% |
| Income taxes | 67/77 | €2,756 | €2,291 | -€464 | -16.8% |
| Profit (loss) for the period | 9904 | €19,149 | €6,592 | -€12,557 | -65.6% |
| Profit (loss) for the period to be appropriated | 9905 | €19,149 | €6,592 | -€12,557 | -65.6% |
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 21 October 2026 via checked.be.