Njam!: 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.
Njam!
Largest movements
- Receivables within one year -€172,222
down €172,222 (-16.1%), from €1.1m to €897,354
of which Trade receivables: -€249,977
- Intangible fixed assets +€57,481
up €57,481 (+2.6%), from €2.2m to €2.3m
- Trade debts -€138,961
down €138,961 (-17.5%), from €795,042 to €656,081
- Profit (loss) carried forward +€65,342
up €65,342 (+1.5%), from -€4.2m to -€4.2m
- Accrued charges and deferred income -€37,439
down €37,439 (-99.7%), from €37,564 to €125
- Depreciation +€51,703
up €51,703 (+6.8%), from €763,798 to €815,501
- Gross operating margin -€34,501
down €34,501 (-3.4%), from €1.0m to €969,339
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,321,451 | €3,210,400 | -€111,051 | -3.3% |
| Fixed assets | 21/28 | €2,251,599 | €2,308,081 | +€56,481 | +2.5% |
| Intangible fixed assets | 21 | €2,236,152 | €2,293,634 | +€57,481 | +2.6% |
| Financial fixed assets | 28 | €15,447 | €14,447 | -€1,000 | -6.5% |
| Current assets | 29/58 | €1,069,851 | €902,319 | -€167,533 | -15.7% |
| Amounts receivable within one year | 40/41 | €1,069,577 | €897,354 | -€172,222 | -16.1% |
| Trade receivables | 40 | €1,002,489 | €752,512 | -€249,977 | -24.9% |
| Other amounts receivable | 41 | €67,088 | €144,842 | +€77,754 | +116% |
| Deferred charges and accrued income | 490/1 | €275 | €4,964 | +€4,690 | +1,708% |
| Total equity and liabilities | 10/49 | €3,321,451 | €3,210,400 | -€111,051 | -3.3% |
| Equity | 10/15 | -€1,221,819 | -€1,156,478 | +€65,342 | +5.3% |
| Contributions | 10/11 | €3,000,000 | €3,000,000 | = | 0.0% |
| Capital | 10 | €3,000,000 | €3,000,000 | = | 0.0% |
| Issued capital | 100 | €3,000,000 | €3,000,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,221,819 | -€4,156,478 | +€65,342 | +1.5% |
| Amounts payable | 17/49 | €4,543,270 | €4,366,877 | -€176,393 | -3.9% |
| Amounts payable after more than one year | 17 | €3,710,665 | €3,710,665 | = | 0.0% |
| Financial debts | 170/4 | €3,710,665 | €3,710,665 | = | 0.0% |
| Amounts payable within one year | 42/48 | €795,042 | €656,088 | -€138,954 | -17.5% |
| Trade debts | 44 | €795,042 | €656,081 | -€138,961 | -17.5% |
| Suppliers | 440/4 | €795,042 | €656,081 | -€138,961 | -17.5% |
| Taxes, remuneration and social security | 45 | - | €7 | +€7 | |
| Taxes | 450/3 | - | €7 | +€7 | |
| Accrued charges and deferred income | 492/3 | €37,564 | €125 | -€37,439 | -99.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €763,798 | €815,501 | +€51,703 | +6.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,500 | - | -€1,500 | |
| Other operating charges | 640/8 | €1,413 | €1,782 | +€369 | +26.1% |
| Gross operating margin | 9900 | €1,003,840 | €969,339 | -€34,501 | -3.4% |
| Operating profit (loss) | 9901 | €237,128 | €152,055 | -€85,073 | -35.9% |
| Financial income | 75/76B | €15 | €5 | -€9 | -63.5% |
| Recurring financial income | 75 | €15 | €5 | -€9 | -63.5% |
| Financial charges | 65/66B | €85,354 | €86,719 | +€1,366 | +1.6% |
| Recurring financial charges | 65 | €85,354 | €86,719 | +€1,366 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €151,789 | €65,342 | -€86,448 | -57.0% |
| Profit (loss) for the period | 9904 | €151,789 | €65,342 | -€86,448 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €151,789 | €65,342 | -€86,448 | -57.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.