NASSIM.COM: 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.
NASSIM.COM
Largest movements
- Stocks and contracts +€9,218
up €9,218 (+529.2%), from €1,742 to €10,960
- Cash -€2,791
down €2,791 (-31.6%), from €8,828 to €6,037
mainly Tax, wage and social debts (-€13,637) and Stocks and contracts (-€9,218)
- Tax, wage and social debts -€13,637
no longer reported in 2024 (was €13,637)
- Other debts +€11,782
up €11,782 (+34.5%), from €34,196 to €45,978
- Profit (loss) carried forward +€5,272
up €5,272 (+9.9%), from -€53,181 to -€47,909
- Trade debts +€2,767
up €2,767 (+180.1%), from €1,536 to €4,304
- Reserves +€277
new in 2024: €277
- Turnover -€1,010
down €1,010 (-1.2%), from €83,805 to €82,795
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 | €14,788 | €21,249 | +€6,461 | +43.7% |
| Fixed assets | 21/28 | €3,842 | €3,842 | = | 0.0% |
| Financial fixed assets | 28 | €3,842 | €3,842 | = | 0.0% |
| Current assets | 29/58 | €10,945 | €17,407 | +€6,461 | +59.0% |
| Stocks and contracts in progress | 3 | €1,742 | €10,960 | +€9,218 | +529.2% |
| Stocks | 30/36 | €1,742 | €10,960 | +€9,218 | +529.2% |
| Amounts receivable within one year | 40/41 | €376 | €410 | +€34 | +9.1% |
| Other amounts receivable | 41 | €376 | €410 | +€34 | +9.1% |
| Cash at bank and in hand | 54/58 | €8,828 | €6,037 | -€2,791 | -31.6% |
| Total equity and liabilities | 10/49 | €14,788 | €21,249 | +€6,461 | +43.7% |
| Equity | 10/15 | -€34,581 | -€29,032 | +€5,549 | +16.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Reserves | 13 | - | €277 | +€277 | |
| Non-distributable reserves | 130/1 | - | €277 | +€277 | |
| Reserves not available under the articles | 1311 | - | €277 | +€277 | |
| Profit (loss) carried forward | 14 | -€53,181 | -€47,909 | +€5,272 | +9.9% |
| Amounts payable | 17/49 | €49,369 | €50,281 | +€912 | +1.8% |
| Amounts payable within one year | 42/48 | €49,369 | €50,281 | +€912 | +1.8% |
| Trade debts | 44 | €1,536 | €4,304 | +€2,767 | +180.1% |
| Suppliers | 440/4 | €1,536 | €4,304 | +€2,767 | +180.1% |
| Taxes, remuneration and social security | 45 | €13,637 | - | -€13,637 | |
| Remuneration and social security | 454/9 | €13,637 | - | -€13,637 | |
| Other amounts payable | 47/48 | €34,196 | €45,978 | +€11,782 | +34.5% |
| Turnover | 70 | €83,805 | €82,795 | -€1,010 | -1.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,379 | €76,928 | -€450 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €333 | - | -€333 | |
| Gross operating margin | 9900 | €6,426 | €5,867 | -€560 | -8.7% |
| Operating profit (loss) | 9901 | €6,093 | €5,867 | -€226 | -3.7% |
| Financial charges | 65/66B | €181 | €318 | +€137 | +75.7% |
| Recurring financial charges | 65 | €181 | €318 | +€137 | +75.7% |
| Profit (loss) for the period before taxes | 9903 | €5,912 | €5,549 | -€363 | -6.1% |
| Profit (loss) for the period | 9904 | €5,912 | €5,549 | -€363 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,912 | €5,549 | -€363 | -6.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.