NAMOS: 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.
NAMOS
Largest movements
- Cash +€33,295
up €33,295 (+54.2%), from €61,486 to €94,781
mainly Net result for the year (+€41,136) and Tax, wage and social debts (+€8,667)
- Receivables within one year +€9,708
up €9,708 (+29.7%), from €32,723 to €42,432
of which Other amounts receivable: +€9,220
- Tangible fixed assets +€1,711
up €1,711 (+208.2%), from €822 to €2,533
- Profit (loss) carried forward +€41,136
up €41,136 (+66.0%), from €62,286 to €103,422
- Tax, wage and social debts +€8,667
up €8,667 (+32.1%), from €27,018 to €35,686
of which Taxes: +€9,163
- Trade debts -€2,592
down €2,592 (-59.3%), from €4,368 to €1,776
- Gross operating margin -€14,165
down €14,165 (-21.1%), from €67,223 to €53,058
- Taxes -€3,151
down €3,151 (-20.5%), from €15,382 to €12,231
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 | €96,531 | €142,883 | +€46,352 | +48.0% |
| Fixed assets | 21/28 | €1,822 | €4,533 | +€2,711 | +148.8% |
| Tangible fixed assets | 22/27 | €822 | €2,533 | +€1,711 | +208.2% |
| Furniture and vehicles | 24 | €822 | €2,533 | +€1,711 | +208.2% |
| Financial fixed assets | 28 | €1,000 | €2,000 | +€1,000 | +100.0% |
| Current assets | 29/58 | €94,709 | €138,350 | +€43,641 | +46.1% |
| Amounts receivable within one year | 40/41 | €32,723 | €42,432 | +€9,708 | +29.7% |
| Trade receivables | 40 | €15,520 | €16,008 | +€488 | +3.1% |
| Other amounts receivable | 41 | €17,203 | €26,423 | +€9,220 | +53.6% |
| Cash at bank and in hand | 54/58 | €61,486 | €94,781 | +€33,295 | +54.2% |
| Deferred charges and accrued income | 490/1 | €500 | €1,138 | +€638 | +127.5% |
| Total equity and liabilities | 10/49 | €96,531 | €142,883 | +€46,352 | +48.0% |
| Equity | 10/15 | €64,286 | €105,422 | +€41,136 | +64.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,286 | €103,422 | +€41,136 | +66.0% |
| Amounts payable | 17/49 | €32,245 | €37,462 | +€5,216 | +16.2% |
| Amounts payable within one year | 42/48 | €32,245 | €37,462 | +€5,216 | +16.2% |
| Trade debts | 44 | €4,368 | €1,776 | -€2,592 | -59.3% |
| Suppliers | 440/4 | €4,368 | €1,776 | -€2,592 | -59.3% |
| Taxes, remuneration and social security | 45 | €27,018 | €35,686 | +€8,667 | +32.1% |
| Taxes | 450/3 | €26,274 | €35,438 | +€9,163 | +34.9% |
| Remuneration and social security | 454/9 | €744 | €248 | -€496 | -66.7% |
| Other amounts payable | 47/48 | €859 | €0 | -€859 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4 | €528 | +€525 | +13953.5% |
| Other operating charges | 640/8 | €88 | €245 | +€157 | +178.5% |
| Gross operating margin | 9900 | €67,223 | €53,058 | -€14,165 | -21.1% |
| Operating profit (loss) | 9901 | €67,131 | €52,284 | -€14,847 | -22.1% |
| Financial income | 75/76B | €1,103 | €1,233 | +€129 | +11.7% |
| Recurring financial income | 75 | €1,103 | €1,233 | +€129 | +11.7% |
| Financial charges | 65/66B | €90 | €151 | +€60 | +67.1% |
| Recurring financial charges | 65 | €90 | €151 | +€60 | +67.1% |
| Profit (loss) for the period before taxes | 9903 | €68,145 | €53,367 | -€14,778 | -21.7% |
| Income taxes | 67/77 | €15,382 | €12,231 | -€3,151 | -20.5% |
| Profit (loss) for the period | 9904 | €52,763 | €41,136 | -€11,627 | -22.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,763 | €41,136 | -€11,627 | -22.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.