NEDJARI: 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.
NEDJARI
Largest movements
- Tangible fixed assets +€154,758
up €154,758 (+1,922%), from €8,050 to €162,808
of which Land and buildings: +€155,158
- Cash -€5,776
down €5,776 (-4.4%), from €130,352 to €124,576
mainly Investment in fixed assets (net) (-€163,706) and Contributions, distributions and other (-€9,500)
- Receivables within one year +€5,413
up €5,413 (+73.4%), from €7,373 to €12,786
of which Other amounts receivable: +€5,015
- Debts after one year +€109,284
new in 2023: €109,284
- Tax, wage and social debts +€12,584
up €12,584 (+47.1%), from €26,712 to €39,296
of which Remuneration and social security: +€8,928
- Trade debts +€11,295
up €11,295 (+37.1%), from €30,445 to €41,740
- Other debts +€9,500
up €9,500 (+22.4%), from €42,500 to €52,000
- Profit (loss) carried forward +€6,799
up €6,799 (+17.9%), from €38,058 to €44,857
- Gross operating margin +€27,966
up €27,966 (+49.4%), from €56,612 to €84,579
- Taxes +€13,360
up €13,360 (+661%), from €2,020 to €15,380
- Depreciation +€8,548
up €8,548 (+2,137%), from €400 to €8,948
- Financial charges +€4,455
up €4,455 (+2,741%), from €163 to €4,618
- Staff costs -€3,266
down €3,266 (-8.3%), from €39,225 to €35,959
From the 2022 result to the 2023 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.
Derived cash bridge
Derived from the 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,775 | €300,170 | +€154,395 | +106% |
| Fixed assets | 21/28 | €8,050 | €162,808 | +€154,758 | +1,922% |
| Tangible fixed assets | 22/27 | €8,050 | €162,808 | +€154,758 | +1,922% |
| Land and buildings | 22 | €7,250 | €162,408 | +€155,158 | +2,140% |
| Furniture and vehicles | 24 | €800 | €400 | -€400 | -50.0% |
| Current assets | 29/58 | €137,725 | €137,362 | -€363 | -0.3% |
| Amounts receivable within one year | 40/41 | €7,373 | €12,786 | +€5,413 | +73.4% |
| Trade receivables | 40 | - | €398 | +€398 | |
| Other amounts receivable | 41 | €7,373 | €12,388 | +€5,015 | +68.0% |
| Cash at bank and in hand | 54/58 | €130,352 | €124,576 | -€5,776 | -4.4% |
| Total equity and liabilities | 10/49 | €145,775 | €300,170 | +€154,395 | +106% |
| Equity | 10/15 | €46,118 | €54,417 | +€8,299 | +18.0% |
| Contributions | 10/11 | €6,200 | €7,700 | +€1,500 | +24.2% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,058 | €44,857 | +€6,799 | +17.9% |
| Amounts payable | 17/49 | €99,657 | €245,753 | +€146,096 | +147% |
| Amounts payable after more than one year | 17 | - | €109,284 | +€109,284 | |
| Financial debts | 170/4 | - | €109,284 | +€109,284 | |
| Amounts payable within one year | 42/48 | €99,657 | €136,469 | +€36,812 | +36.9% |
| Current portion of amounts payable after more than one year | 42 | - | €3,434 | +€3,434 | |
| Trade debts | 44 | €30,445 | €41,740 | +€11,295 | +37.1% |
| Suppliers | 440/4 | €30,445 | €41,740 | +€11,295 | +37.1% |
| Taxes, remuneration and social security | 45 | €26,712 | €39,296 | +€12,584 | +47.1% |
| Taxes | 450/3 | €7,807 | €11,463 | +€3,655 | +46.8% |
| Remuneration and social security | 454/9 | €18,905 | €27,833 | +€8,928 | +47.2% |
| Other amounts payable | 47/48 | €42,500 | €52,000 | +€9,500 | +22.4% |
| Remuneration, social security and pensions | 62 | €39,225 | €35,959 | -€3,266 | -8.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €8,948 | +€8,548 | +2,137% |
| Other operating charges | 640/8 | €725 | €1,875 | +€1,150 | +159% |
| Gross operating margin | 9900 | €56,612 | €84,579 | +€27,966 | +49.4% |
| Operating profit (loss) | 9901 | €16,263 | €37,797 | +€21,534 | +132% |
| Financial charges | 65/66B | €163 | €4,618 | +€4,455 | +2,741% |
| Recurring financial charges | 65 | €163 | €4,618 | +€4,455 | +2,741% |
| Profit (loss) for the period before taxes | 9903 | €16,100 | €33,179 | +€17,079 | +106% |
| Income taxes | 67/77 | €2,020 | €15,380 | +€13,360 | +661% |
| Profit (loss) for the period | 9904 | €14,080 | €17,799 | +€3,719 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,080 | €17,799 | +€3,719 | +26.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.