NBJH: 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.
NBJH
Largest movements
- Cash -€63,843
down €63,843 (-46.7%), from €136,737 to €72,894
mainly Contributions, distributions and other (-€151,735) and Other debts (-€36,493)
- Receivables within one year -€11,551
down €11,551 (-16.4%), from €70,381 to €58,830
of which Trade receivables: -€9,078
- Intangible fixed assets -€10,700
down €10,700 (-25.5%), from €41,908 to €31,208
- Other debts -€36,493
down €36,493 (-22.1%), from €165,000 to €128,507
- Reserves -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Tax, wage and social debts -€19,318
down €19,318 (-62.4%), from €30,958 to €11,640
- Trade debts -€9,467
down €9,467 (-63.8%), from €14,846 to €5,378
- Gross operating margin -€70,230
down €70,230 (-27.8%), from €252,252 to €182,023
- Taxes -€17,311
down €17,311 (-30.7%), from €56,351 to €39,039
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 | €249,782 | €164,126 | -€85,656 | -34.3% |
| Fixed assets | 21/28 | €42,664 | €32,403 | -€10,261 | -24.1% |
| Intangible fixed assets | 21 | €41,908 | €31,208 | -€10,700 | -25.5% |
| Tangible fixed assets | 22/27 | €705 | €1,144 | +€439 | +62.2% |
| Furniture and vehicles | 24 | €705 | €1,144 | +€439 | +62.2% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €207,118 | €131,724 | -€75,394 | -36.4% |
| Amounts receivable within one year | 40/41 | €70,381 | €58,830 | -€11,551 | -16.4% |
| Trade receivables | 40 | €56,947 | €47,869 | -€9,078 | -15.9% |
| Other amounts receivable | 41 | €13,434 | €10,961 | -€2,473 | -18.4% |
| Cash at bank and in hand | 54/58 | €136,737 | €72,894 | -€63,843 | -46.7% |
| Total equity and liabilities | 10/49 | €249,782 | €164,126 | -€85,656 | -34.3% |
| Equity | 10/15 | €38,978 | €18,600 | -€20,378 | -52.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,000 | €0 | -€20,000 | -100.0% |
| Distributable reserves | 133 | €20,000 | €0 | -€20,000 | -100.0% |
| Profit (loss) carried forward | 14 | €378 | €0 | -€378 | -100.0% |
| Amounts payable | 17/49 | €210,804 | €145,526 | -€65,278 | -31.0% |
| Amounts payable within one year | 42/48 | €210,804 | €145,526 | -€65,278 | -31.0% |
| Trade debts | 44 | €14,846 | €5,378 | -€9,467 | -63.8% |
| Suppliers | 440/4 | €14,846 | €5,378 | -€9,467 | -63.8% |
| Taxes, remuneration and social security | 45 | €30,958 | €11,640 | -€19,318 | -62.4% |
| Taxes | 450/3 | €30,958 | €11,640 | -€19,318 | -62.4% |
| Other amounts payable | 47/48 | €165,000 | €128,507 | -€36,493 | -22.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,352 | €11,261 | -€91 | -0.8% |
| Other operating charges | 640/8 | €772 | €578 | -€193 | -25.0% |
| Gross operating margin | 9900 | €252,252 | €182,023 | -€70,230 | -27.8% |
| Operating profit (loss) | 9901 | €240,128 | €170,183 | -€69,945 | -29.1% |
| Financial income | 75/76B | €1,685 | €314 | -€1,372 | -81.4% |
| Recurring financial income | 75 | €1,685 | €314 | -€1,372 | -81.4% |
| Financial charges | 65/66B | €85 | €100 | +€15 | +18.1% |
| Recurring financial charges | 65 | €85 | €100 | +€15 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €241,729 | €170,396 | -€71,333 | -29.5% |
| Income taxes | 67/77 | €56,351 | €39,039 | -€17,311 | -30.7% |
| Profit (loss) for the period | 9904 | €185,378 | €131,357 | -€54,021 | -29.1% |
| Profit (loss) for the period to be appropriated | 9905 | €185,378 | €131,357 | -€54,021 | -29.1% |
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 7 October 2026 via checked.be.