Nana Jacobs: 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.
Nana Jacobs
Largest movements
- Receivables within one year +€9,694
up €9,694 (+118%), from €8,192 to €17,887
of which Trade receivables: +€7,816
- Cash +€8,724
up €8,724 (+21.8%), from €39,929 to €48,652
mainly Net result for the year (+€12,285) and Other debts (+€3,640)
- Reserves +€12,285
new in 2025: €12,285
- Other debts +€3,640
up €3,640 (+27.5%), from €13,238 to €16,877
- Trade debts +€1,428
up €1,428 (+189%), from €755 to €2,183
- Gross operating margin +€8,765
up €8,765 (+95.0%), from €9,231 to €17,996
- Taxes +€1,692
up €1,692 (+103%), from €1,642 to €3,334
- Depreciation -€273
down €273 (-31.7%), from €861 to €588
- Other operating charges +€198
up €198 (+39.1%), from €505 to €703
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 | €49,294 | €66,844 | +€17,551 | +35.6% |
| Fixed assets | 21/28 | €893 | €305 | -€588 | -65.8% |
| Tangible fixed assets | 22/27 | €893 | €305 | -€588 | -65.8% |
| Plant, machinery and equipment | 23 | €189 | €0 | -€189 | -100% |
| Furniture and vehicles | 24 | €705 | €305 | -€399 | -56.7% |
| Current assets | 29/58 | €48,401 | €66,539 | +€18,139 | +37.5% |
| Amounts receivable within one year | 40/41 | €8,192 | €17,887 | +€9,694 | +118% |
| Trade receivables | 40 | €3,046 | €10,862 | +€7,816 | +257% |
| Other amounts receivable | 41 | €5,146 | €7,024 | +€1,878 | +36.5% |
| Cash at bank and in hand | 54/58 | €39,929 | €48,652 | +€8,724 | +21.8% |
| Deferred charges and accrued income | 490/1 | €279 | €0 | -€279 | -100% |
| Total equity and liabilities | 10/49 | €49,294 | €66,844 | +€17,551 | +35.6% |
| Equity | 10/15 | €33,639 | €45,925 | +€12,285 | +36.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | - | €12,285 | +€12,285 | |
| Distributable reserves | 133 | - | €12,285 | +€12,285 | |
| Profit (loss) carried forward | 14 | €27,639 | €27,639 | = | 0.0% |
| Amounts payable | 17/49 | €15,654 | €20,920 | +€5,266 | +33.6% |
| Amounts payable within one year | 42/48 | €15,654 | €20,920 | +€5,266 | +33.6% |
| Trade debts | 44 | €755 | €2,183 | +€1,428 | +189% |
| Suppliers | 440/4 | €755 | €2,183 | +€1,428 | +189% |
| Taxes, remuneration and social security | 45 | €1,662 | €1,860 | +€198 | +11.9% |
| Taxes | 450/3 | €1,662 | €1,860 | +€198 | +11.9% |
| Other amounts payable | 47/48 | €13,238 | €16,877 | +€3,640 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €588 | -€273 | -31.7% |
| Other operating charges | 640/8 | €505 | €703 | +€198 | +39.1% |
| Gross operating margin | 9900 | €9,231 | €17,996 | +€8,765 | +95.0% |
| Operating profit (loss) | 9901 | €7,864 | €16,706 | +€8,841 | +112% |
| Financial charges | 65/66B | €932 | €1,087 | +€155 | +16.6% |
| Recurring financial charges | 65 | €932 | €1,087 | +€155 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €6,933 | €15,619 | +€8,686 | +125% |
| Income taxes | 67/77 | €1,642 | €3,334 | +€1,692 | +103% |
| Profit (loss) for the period | 9904 | €5,291 | €12,285 | +€6,994 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €5,291 | €12,285 | +€6,994 | +132% |
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 28 October 2026 via checked.be.