NASCI: what changed
Two fiscal 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.
NASCI
Largest movements
- Current assets -€34,950
down €34,950 (-38.2%), from €91,519 to €56,569
of which Cash: -€29,442
- Tangible fixed assets -€19,984
down €19,984 (-7.6%), from €263,950 to €243,966
- Debts within one year -€25,102
down €25,102 (-39.8%), from €63,043 to €37,941
- Debts after one year -€21,200
down €21,200 (-23.1%), from €91,795 to €70,595
- Profit (loss) carried forward -€8,632
down €8,632 (-6.5%), from €132,458 to €123,826
- Turnover +€13,010
up €13,010 (+5.3%), from €245,994 to €259,004
- Gross operating margin -€10,836
down €10,836 (-34.4%), from €31,492 to €20,656
- Depreciation +€3,300
up €3,300 (+14.9%), from €22,175 to €25,475
From the 2014 result to the 2015 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2014 | 2015 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €355,469 | €300,535 | -€54,934 | -15.5% |
| Fixed assets | 21/28 | €263,950 | €243,966 | -€19,984 | -7.6% |
| Tangible fixed assets | 22/27 | €263,950 | €243,966 | -€19,984 | -7.6% |
| Current assets | 29/58 | €91,519 | €56,569 | -€34,950 | -38.2% |
| Amounts receivable within one year | 40/41 | €19,146 | €8,162 | -€10,984 | -57.4% |
| Cash at bank and in hand | 54/58 | €72,373 | €42,931 | -€29,442 | -40.7% |
| Total equity and liabilities | 10/49 | €355,469 | €300,535 | -€54,934 | -15.5% |
| Equity | 10/15 | €200,631 | €191,999 | -€8,632 | -4.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €132,458 | €123,826 | -€8,632 | -6.5% |
| Amounts payable | 17/49 | €154,838 | €108,536 | -€46,302 | -29.9% |
| Amounts payable after more than one year | 17 | €91,795 | €70,595 | -€21,200 | -23.1% |
| Amounts payable within one year | 42/48 | €63,043 | €37,941 | -€25,102 | -39.8% |
| Trade debts | 44 | €29,683 | €7,262 | -€22,421 | -75.5% |
| Turnover | 70 | €245,994 | €259,004 | +€13,010 | +5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,175 | €25,475 | +€3,300 | +14.9% |
| Gross operating margin | 9900 | €31,492 | €20,656 | -€10,836 | -34.4% |
| Operating profit (loss) | 9901 | €7,724 | -€5,925 | -€13,649 | |
| Recurring financial income | 75 | €743 | €376 | -€367 | -49.4% |
| Recurring financial charges | 65 | €7,075 | €3,022 | -€4,053 | -57.3% |
| Profit (loss) for the period before taxes | 9903 | €5,537 | -€8,571 | -€14,108 | |
| Income taxes | 67/77 | €2,295 | €61 | -€2,234 | -97.3% |
| Profit (loss) for the period | 9904 | €3,242 | -€8,632 | -€11,874 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,242 | -€8,632 | -€11,874 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2014 and 31 December 2015. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.