NBJ Construct: 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.
NBJ Construct
Largest movements
- Receivables within one year +€13,477
up €13,477, from €0 to €13,477
of which Trade receivables: +€10,576
- Cash +€2,621
up €2,621 (+70.3%), from €3,726 to €6,348
mainly Net result for the year (+€14,542) and Trade debts (+€7,817)
- Tangible fixed assets +€2,010
up €2,010 (+70.2%), from €2,861 to €4,871
of which Furniture and vehicles: +€2,809
- Profit (loss) carried forward +€14,542
up €14,542, from -€4,663 to €9,879
- Trade debts +€7,817
up €7,817 (+389.1%), from €2,009 to €9,826
- Tax, wage and social debts -€4,493
down €4,493 (-75.1%), from €5,980 to €1,487
of which Remuneration and social security: -€2,717
- Accrued charges and deferred income +€379
up €379 (+1189.8%), from €32 to €411
- Gross operating margin +€31,524
up €31,524, from -€10,219 to €21,305
- Staff costs +€4,261
new in 2025: €4,261
- Taxes +€1,224
up €1,224, from -€253 to €971
- Financial income +€693
up €693 (+103376.1%), from €1 to €693
- Depreciation +€605
up €605 (+77.1%), from €785 to €1,390
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,587 | €24,695 | +€18,108 | +274.9% |
| Fixed assets | 21/28 | €2,861 | €4,871 | +€2,010 | +70.2% |
| Tangible fixed assets | 22/27 | €2,861 | €4,871 | +€2,010 | +70.2% |
| Plant, machinery and equipment | 23 | €2,278 | €1,614 | -€664 | -29.1% |
| Furniture and vehicles | 24 | €46 | €2,855 | +€2,809 | +6051.8% |
| Other tangible fixed assets | 26 | €536 | €401 | -€135 | -25.2% |
| Current assets | 29/58 | €3,726 | €19,825 | +€16,099 | +432.0% |
| Amounts receivable within one year | 40/41 | €0 | €13,477 | +€13,477 | |
| Trade receivables | 40 | €0 | €10,576 | +€10,576 | |
| Other amounts receivable | 41 | €0 | €2,902 | +€2,902 | |
| Cash at bank and in hand | 54/58 | €3,726 | €6,348 | +€2,621 | +70.3% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €6,587 | €24,695 | +€18,108 | +274.9% |
| Equity | 10/15 | -€1,663 | €12,879 | +€14,542 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,663 | €9,879 | +€14,542 | |
| Amounts payable | 17/49 | €8,250 | €11,817 | +€3,567 | +43.2% |
| Amounts payable within one year | 42/48 | €8,218 | €11,405 | +€3,187 | +38.8% |
| Trade debts | 44 | €2,009 | €9,826 | +€7,817 | +389.1% |
| Suppliers | 440/4 | €2,009 | €9,826 | +€7,817 | +389.1% |
| Taxes, remuneration and social security | 45 | €5,980 | €1,487 | -€4,493 | -75.1% |
| Taxes | 450/3 | €2,363 | €587 | -€1,776 | -75.2% |
| Remuneration and social security | 454/9 | €3,617 | €900 | -€2,717 | -75.1% |
| Other amounts payable | 47/48 | €229 | €93 | -€136 | -59.5% |
| Accrued charges and deferred income | 492/3 | €32 | €411 | +€379 | +1189.8% |
| Remuneration, social security and pensions | 62 | - | €4,261 | +€4,261 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €785 | €1,390 | +€605 | +77.1% |
| Other operating charges | 640/8 | €515 | €762 | +€247 | +48.0% |
| Gross operating margin | 9900 | -€10,219 | €21,305 | +€31,524 | |
| Operating profit (loss) | 9901 | -€11,519 | €14,891 | +€26,410 | |
| Financial income | 75/76B | €1 | €693 | +€693 | +103376.1% |
| Recurring financial income | 75 | €1 | €693 | +€693 | +103376.1% |
| Financial charges | 65/66B | €73 | €72 | -€1 | -0.7% |
| Recurring financial charges | 65 | €73 | €72 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | -€11,591 | €15,513 | +€27,104 | |
| Income taxes | 67/77 | -€253 | €971 | +€1,224 | |
| Profit (loss) for the period | 9904 | -€11,338 | €14,542 | +€25,879 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,338 | €14,542 | +€25,879 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.