NASS: 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.
NASS
Largest movements
- Receivables within one year +€19,159
up €19,159 (+25.4%), from €75,567 to €94,726
of which Trade receivables: +€13,991
- Stocks and contracts -€4,736
down €4,736 (-60.5%), from €7,823 to €3,087
- Cash -€2,872
down €2,872 (-27.6%), from €10,402 to €7,531
mainly Receivables within one year (-€19,159) and Net result for the year (-€15,465)
- Trade debts +€25,373
up €25,373 (+21.6%), from €117,358 to €142,731
- Profit (loss) carried forward -€15,465
down €15,465 (-118.9%), from -€13,001 to -€28,466
- Tax, wage and social debts +€1,678
up €1,678 (+80.9%), from €2,074 to €3,751
- Gross operating margin +€13,091
up €13,091, from -€1,608 to €11,484
- Staff costs +€9,799
up €9,799 (+100.5%), from €9,754 to €19,553
- Depreciation +€2,766
up €2,766 (+409.8%), from €675 to €3,441
- Other operating charges +€711
up €711 (+144.6%), from €492 to €1,203
- Financial charges +€476
up €476 (+2154.9%), from €22 to €498
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,596 | €118,849 | +€11,253 | +10.5% |
| Fixed assets | 21/28 | €13,703 | €13,203 | -€500 | -3.6% |
| Tangible fixed assets | 22/27 | €13,703 | €13,203 | -€500 | -3.6% |
| Furniture and vehicles | 24 | €13,703 | €13,203 | -€500 | -3.6% |
| Current assets | 29/58 | €93,893 | €105,646 | +€11,753 | +12.5% |
| Stocks and contracts in progress | 3 | €7,823 | €3,087 | -€4,736 | -60.5% |
| Stocks | 30/36 | €7,823 | €3,087 | -€4,736 | -60.5% |
| Amounts receivable within one year | 40/41 | €75,567 | €94,726 | +€19,159 | +25.4% |
| Trade receivables | 40 | €71,842 | €85,833 | +€13,991 | +19.5% |
| Other amounts receivable | 41 | €3,725 | €8,893 | +€5,168 | +138.8% |
| Cash at bank and in hand | 54/58 | €10,402 | €7,531 | -€2,872 | -27.6% |
| Deferred charges and accrued income | 490/1 | €101 | €303 | +€202 | +200.3% |
| Total equity and liabilities | 10/49 | €107,596 | €118,849 | +€11,253 | +10.5% |
| Equity | 10/15 | -€13,001 | -€28,466 | -€15,465 | -118.9% |
| Profit (loss) carried forward | 14 | -€13,001 | -€28,466 | -€15,465 | -118.9% |
| Amounts payable | 17/49 | €120,598 | €147,316 | +€26,718 | +22.2% |
| Amounts payable within one year | 42/48 | €120,598 | €147,316 | +€26,718 | +22.2% |
| Trade debts | 44 | €117,358 | €142,731 | +€25,373 | +21.6% |
| Suppliers | 440/4 | €117,358 | €142,731 | +€25,373 | +21.6% |
| Taxes, remuneration and social security | 45 | €2,074 | €3,751 | +€1,678 | +80.9% |
| Remuneration and social security | 454/9 | €2,074 | €3,751 | +€1,678 | +80.9% |
| Other amounts payable | 47/48 | €1,166 | €834 | -€333 | -28.5% |
| Non-recurring operating income | 76A | - | €1,073 | +€1,073 | |
| Remuneration, social security and pensions | 62 | €9,754 | €19,553 | +€9,799 | +100.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €675 | €3,441 | +€2,766 | +409.8% |
| Other operating charges | 640/8 | €492 | €1,203 | +€711 | +144.6% |
| Non-recurring operating charges | 66A | €451 | €2,256 | +€1,805 | +400.0% |
| Gross operating margin | 9900 | -€1,608 | €11,484 | +€13,091 | |
| Operating profit (loss) | 9901 | -€12,979 | -€14,970 | -€1,990 | -15.3% |
| Financial income | 75/76B | €0 | €3 | +€3 | +14350.0% |
| Recurring financial income | 75 | €0 | €3 | +€3 | +14350.0% |
| Financial charges | 65/66B | €22 | €498 | +€476 | +2154.9% |
| Recurring financial charges | 65 | €22 | €498 | +€476 | +2154.9% |
| Profit (loss) for the period before taxes | 9903 | -€13,001 | -€15,465 | -€2,464 | -18.9% |
| Profit (loss) for the period | 9904 | -€13,001 | -€15,465 | -€2,464 | -18.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,001 | -€15,465 | -€2,464 | -18.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.