NANAMI SHIPPING: 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.
NANAMI SHIPPING
Largest movements
- Receivables within one year +€309,352
up €309,352 (+133%), from €232,493 to €541,845
of which Trade receivables: +€293,292
- Cash +€24,372
up €24,372 (+2.9%), from €851,738 to €876,110
mainly Net result for the year (+€520,089) and Deferred charges and accrued income (+€1,026)
- Reserves +€520,089
up €520,089 (+87.1%), from €597,456 to €1.1m
- Trade debts -€157,101
down €157,101 (-35.2%), from €446,363 to €289,262
- Tax, wage and social debts -€17,847
down €17,847 (-96.3%), from €18,529 to €682
of which Taxes: -€18,529
- Gross operating margin +€743,859
up €743,859 (+2,263%), from €32,863 to €776,723
- Taxes +€162,441
up €162,441 (+877%), from €18,529 to €180,970
- Financial income -€73,662
down €73,662 (-80.1%), from €92,017 to €18,355
- Financial charges +€24,357
up €24,357 (+40.8%), from €59,749 to €84,106
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 | €1,114,363 | €1,449,000 | +€334,636 | +30.0% |
| Fixed assets | 21/28 | €13,156 | €15,095 | +€1,939 | +14.7% |
| Intangible fixed assets | 21 | - | €1,745 | +€1,745 | |
| Tangible fixed assets | 22/27 | - | €3,043 | +€3,043 | |
| Plant, machinery and equipment | 23 | - | €3,043 | +€3,043 | |
| Financial fixed assets | 28 | €13,156 | €10,306 | -€2,850 | -21.7% |
| Current assets | 29/58 | €1,101,207 | €1,433,905 | +€332,698 | +30.2% |
| Amounts receivable within one year | 40/41 | €232,493 | €541,845 | +€309,352 | +133% |
| Trade receivables | 40 | €209,132 | €502,424 | +€293,292 | +140% |
| Other amounts receivable | 41 | €23,362 | €39,421 | +€16,059 | +68.7% |
| Cash at bank and in hand | 54/58 | €851,738 | €876,110 | +€24,372 | +2.9% |
| Deferred charges and accrued income | 490/1 | €16,976 | €15,950 | -€1,026 | -6.0% |
| Total equity and liabilities | 10/49 | €1,114,363 | €1,449,000 | +€334,636 | +30.0% |
| Equity | 10/15 | €637,456 | €1,157,545 | +€520,089 | +81.6% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €597,456 | €1,117,545 | +€520,089 | +87.1% |
| Distributable reserves | 133 | €597,456 | €1,117,545 | +€520,089 | +87.1% |
| Amounts payable | 17/49 | €476,907 | €291,455 | -€185,452 | -38.9% |
| Amounts payable within one year | 42/48 | €464,893 | €289,944 | -€174,949 | -37.6% |
| Trade debts | 44 | €446,363 | €289,262 | -€157,101 | -35.2% |
| Suppliers | 440/4 | €446,363 | €289,262 | -€157,101 | -35.2% |
| Taxes, remuneration and social security | 45 | €18,529 | €682 | -€17,847 | -96.3% |
| Taxes | 450/3 | €18,529 | - | -€18,529 | |
| Remuneration and social security | 454/9 | - | €682 | +€682 | |
| Accrued charges and deferred income | 492/3 | €12,014 | €1,511 | -€10,503 | -87.4% |
| Remuneration, social security and pensions | 62 | - | €6,645 | +€6,645 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,112 | €419 | -€1,693 | -80.1% |
| Other operating charges | 640/8 | €608 | €2,849 | +€2,241 | +368% |
| Gross operating margin | 9900 | €32,863 | €776,723 | +€743,859 | +2,263% |
| Operating profit (loss) | 9901 | €30,143 | €766,809 | +€736,666 | +2,444% |
| Financial income | 75/76B | €92,017 | €18,355 | -€73,662 | -80.1% |
| Recurring financial income | 75 | €92,017 | €18,355 | -€73,662 | -80.1% |
| Financial charges | 65/66B | €59,749 | €84,106 | +€24,357 | +40.8% |
| Recurring financial charges | 65 | €59,749 | €84,106 | +€24,357 | +40.8% |
| Profit (loss) for the period before taxes | 9903 | €62,412 | €701,059 | +€638,647 | +1,023% |
| Income taxes | 67/77 | €18,529 | €180,970 | +€162,441 | +877% |
| Profit (loss) for the period | 9904 | €43,883 | €520,089 | +€476,206 | +1,085% |
| Profit (loss) for the period to be appropriated | 9905 | €43,883 | €520,089 | +€476,206 | +1,085% |
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 26 October 2026 via checked.be.