NASIM: what changed
What changed
NASIM
NACE 47.279, Other retail sale of food
filed annual accounts (NBB)
Net result for the year
€20,973
2023 · €16,345+€4,628
Equity
€43,080
2023 · €22,107+€20,973
Cash
€171,919
2023 · €115,682+€56,237
Balance sheet total
€376,911
2023 · €447,613-€70,701
Largest movements
Assets
- Deferred charges and accrued income -€151,954
down €151,954 (-99.7%), from €152,440 to €486
- Cash +€56,237
up €56,237 (+48.6%), from €115,682 to €171,919
mainly Deferred charges and accrued income (+€151,954) and Debts after one year (+€62,076)
- Financial fixed assets +€36,700
up €36,700 (+332%), from €11,043 to €47,743
- Stocks and contracts -€15,649
down €15,649 (-42.4%), from €36,905 to €21,255
- Intangible fixed assets -€9,286
down €9,286 (-19.9%), from €46,759 to €37,474
Equity and liabilities
- Trade debts -€79,826
down €79,826 (-34.0%), from €234,965 to €155,138
- Debts after one year +€62,076
up €62,076 (+143%), from €43,389 to €105,465
- Other debts -€47,226
no longer reported in 2024 (was €47,226)
- Current portion of long-term debt -€33,308
down €33,308 (-62.0%), from €53,691 to €20,384
- Profit (loss) carried forward +€20,973
up €20,973 (+2,626%), from €799 to €21,772
Income statement
- Staff costs -€34,775
down €34,775 (-38.7%), from €89,826 to €55,051
- Gross operating margin -€21,751
down €21,751 (-14.2%), from €152,647 to €130,896
- Financial charges +€10,006
up €10,006 (+135%), from €7,401 to €17,407
- Depreciation -€4,043
down €4,043 (-13.8%), from €29,271 to €25,228
Change in the result, 2023 to 2024
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2023
€16,345
Gross operating margin
-€21,751
Staff costs
+€34,775
Depreciation
+€4,043
Other operating charges
-€1,478
Financial income
+€9
Financial charges
-€10,006
Taxes
-€964
Result 2024
€20,973
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€86,668
Investment
-€59,199
Financing
+€28,768
Cash 2023
€115,682
From operations (derived)
+€86,668
Net result for the year
+€20,973
Depreciation
+€25,228
Stocks and contracts
+€15,649
Receivables within one year
-€6,694
Deferred charges and accrued income
+€151,954
Trade debts
-€79,826
Tax, wage and social debts
+€6,610
Other debts
-€47,226
Investment (derived)
-€59,199
Investment in fixed assets (net)
-€59,199
Financing
+€28,768
Debts after one year
+€62,076
Current portion of long-term debt
-€33,308
Cash 2024
€171,919
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €447,613 | €376,911 | -€70,701 | -15.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €139,239 | €173,210 | +€33,971 | +24.4% |
| Intangible fixed assets | 21 | €46,759 | €37,474 | -€9,286 | -19.9% |
| Tangible fixed assets | 22/27 | €81,436 | €87,993 | +€6,557 | +8.1% |
| Land and buildings | 22 | €59,768 | €52,989 | -€6,779 | -11.3% |
| Plant, machinery and equipment | 23 | €9,434 | €7,732 | -€1,702 | -18.0% |
| Furniture and vehicles | 24 | €12,234 | €27,272 | +€15,038 | +123% |
| Financial fixed assets | 28 | €11,043 | €47,743 | +€36,700 | +332% |
| Current assets | 29/58 | €308,374 | €203,702 | -€104,672 | -33.9% |
| Stocks and contracts in progress | 3 | €36,905 | €21,255 | -€15,649 | -42.4% |
| Stocks | 30/36 | €36,905 | €21,255 | -€15,649 | -42.4% |
| Amounts receivable within one year | 40/41 | €3,348 | €10,042 | +€6,694 | +200% |
| Trade receivables | 40 | €20 | €452 | +€432 | +2,161% |
| Other amounts receivable | 41 | €3,328 | €9,590 | +€6,262 | +188% |
| Cash at bank and in hand | 54/58 | €115,682 | €171,919 | +€56,237 | +48.6% |
| Deferred charges and accrued income | 490/1 | €152,440 | €486 | -€151,954 | -99.7% |
| Total equity and liabilities | 10/49 | €447,613 | €376,911 | -€70,701 | -15.8% |
| Equity | 10/15 | €22,107 | €43,080 | +€20,973 | +94.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,308 | €1,308 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,308 | - | -€1,308 | |
| Reserves not available under the articles | 1311 | €1,308 | - | -€1,308 | |
| Distributable reserves | 133 | - | €1,308 | +€1,308 | |
| Profit (loss) carried forward | 14 | €799 | €21,772 | +€20,973 | +2,626% |
| Amounts payable | 17/49 | €425,506 | €333,831 | -€91,674 | -21.5% |
| Amounts payable after more than one year | 17 | €43,389 | €105,465 | +€62,076 | +143% |
| Financial debts | 170/4 | €43,389 | €105,465 | +€62,076 | +143% |
| Amounts payable within one year | 42/48 | €382,116 | €228,366 | -€153,750 | -40.2% |
| Current portion of amounts payable after more than one year | 42 | €53,691 | €20,384 | -€33,308 | -62.0% |
| Trade debts | 44 | €234,965 | €155,138 | -€79,826 | -34.0% |
| Suppliers | 440/4 | €234,965 | €155,138 | -€79,826 | -34.0% |
| Taxes, remuneration and social security | 45 | €46,234 | €52,844 | +€6,610 | +14.3% |
| Taxes | 450/3 | €21,195 | €35,557 | +€14,363 | +67.8% |
| Remuneration and social security | 454/9 | €25,040 | €17,287 | -€7,753 | -31.0% |
| Other amounts payable | 47/48 | €47,226 | - | -€47,226 | |
| Non-recurring operating income | 76A | €2,000 | - | -€2,000 | |
| Remuneration, social security and pensions | 62 | €89,826 | €55,051 | -€34,775 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,271 | €25,228 | -€4,043 | -13.8% |
| Other operating charges | 640/8 | €2,860 | €4,338 | +€1,478 | +51.7% |
| Gross operating margin | 9900 | €152,647 | €130,896 | -€21,751 | -14.2% |
| Operating profit (loss) | 9901 | €30,690 | €46,279 | +€15,589 | +50.8% |
| Financial income | 75/76B | €8 | €17 | +€9 | +116% |
| Recurring financial income | 75 | €8 | €17 | +€9 | +116% |
| Financial charges | 65/66B | €7,401 | €17,407 | +€10,006 | +135% |
| Recurring financial charges | 65 | €7,401 | €17,407 | +€10,006 | +135% |
| Profit (loss) for the period before taxes | 9903 | €23,297 | €28,890 | +€5,593 | +24.0% |
| Income taxes | 67/77 | €6,952 | €7,917 | +€964 | +13.9% |
| Profit (loss) for the period | 9904 | €16,345 | €20,973 | +€4,628 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,345 | €20,973 | +€4,628 | +28.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.