NASSIRI: 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.
NASSIRI
Largest movements
- Receivables within one year -€21,396
down €21,396 (-71.3%), from €29,999 to €8,603
- Stocks and contracts +€4,543
up €4,543 (+12.6%), from €35,965 to €40,507
- Cash +€2,748
up €2,748 (+70.6%), from €3,895 to €6,643
mainly Receivables within one year (+€21,396) and Net result for the year (+€4,962)
- Tangible fixed assets -€1,227
down €1,227 (-48.4%), from €2,538 to €1,311
of which Plant, machinery and equipment: -€817
- Trade debts -€18,472
down €18,472 (-47.4%), from €38,945 to €20,473
- Profit (loss) carried forward +€4,962
up €4,962 (+52.3%), from -€9,496 to -€4,534
- Tax, wage and social debts -€1,822
down €1,822 (-12.4%), from €14,688 to €12,866
of which Remuneration and social security: -€1,256
- Purchases and services -€21,795
down €21,795 (-4.9%), from €440,418 to €418,623
- Gross operating margin +€16,948
up €16,948 (+177.9%), from €9,526 to €26,474
- Staff costs +€7,170
up €7,170 (+60.9%), from €11,783 to €18,953
- Turnover -€4,847
down €4,847 (-1.1%), from €449,944 to €445,097
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 | €103,673 | €88,341 | -€15,332 | -14.8% |
| Fixed assets | 21/28 | €2,538 | €1,311 | -€1,227 | -48.4% |
| Tangible fixed assets | 22/27 | €2,538 | €1,311 | -€1,227 | -48.4% |
| Plant, machinery and equipment | 23 | €1,957 | €1,141 | -€817 | -41.7% |
| Other tangible fixed assets | 26 | €580 | €170 | -€410 | -70.7% |
| Current assets | 29/58 | €101,136 | €87,031 | -€14,105 | -13.9% |
| Stocks and contracts in progress | 3 | €35,965 | €40,507 | +€4,543 | +12.6% |
| Stocks | 30/36 | €35,965 | €40,507 | +€4,543 | +12.6% |
| Amounts receivable within one year | 40/41 | €29,999 | €8,603 | -€21,396 | -71.3% |
| Other amounts receivable | 41 | €29,999 | €8,603 | -€21,396 | -71.3% |
| Cash at bank and in hand | 54/58 | €3,895 | €6,643 | +€2,748 | +70.6% |
| Deferred charges and accrued income | 490/1 | €31,277 | €31,277 | = | 0.0% |
| Total equity and liabilities | 10/49 | €103,673 | €88,341 | -€15,332 | -14.8% |
| Equity | 10/15 | €50,040 | €55,003 | +€4,962 | +9.9% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Capital | 10 | €15,000 | €15,000 | = | 0.0% |
| Issued capital | 100 | €30,000 | €30,000 | = | 0.0% |
| Uncalled capital | 101 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €44,536 | €44,536 | = | 0.0% |
| Distributable reserves | 133 | €44,536 | €44,536 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,496 | -€4,534 | +€4,962 | +52.3% |
| Amounts payable | 17/49 | €53,633 | €33,339 | -€20,295 | -37.8% |
| Amounts payable within one year | 42/48 | €53,633 | €33,339 | -€20,295 | -37.8% |
| Trade debts | 44 | €38,945 | €20,473 | -€18,472 | -47.4% |
| Suppliers | 440/4 | €38,945 | €20,473 | -€18,472 | -47.4% |
| Taxes, remuneration and social security | 45 | €14,688 | €12,866 | -€1,822 | -12.4% |
| Taxes | 450/3 | €12,553 | €11,987 | -€566 | -4.5% |
| Remuneration and social security | 454/9 | €2,135 | €880 | -€1,256 | -58.8% |
| Turnover | 70 | €449,944 | €445,097 | -€4,847 | -1.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €440,418 | €418,623 | -€21,795 | -4.9% |
| Remuneration, social security and pensions | 62 | €11,783 | €18,953 | +€7,170 | +60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €979 | €1,227 | +€248 | +25.4% |
| Other operating charges | 640/8 | €1,521 | €1,203 | -€318 | -20.9% |
| Gross operating margin | 9900 | €9,526 | €26,474 | +€16,948 | +177.9% |
| Operating profit (loss) | 9901 | -€4,756 | €5,091 | +€9,848 | |
| Financial charges | 65/66B | €68 | €129 | +€60 | +88.2% |
| Recurring financial charges | 65 | €68 | €129 | +€60 | +88.2% |
| Profit (loss) for the period before taxes | 9903 | -€4,825 | €4,962 | +€9,787 | |
| Profit (loss) for the period | 9904 | -€4,825 | €4,962 | +€9,787 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,825 | €4,962 | +€9,787 |
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 7 October 2026 via checked.be.