Njam 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 Njam
Largest movements
- Receivables within one year +€47,658
up €47,658 (+293.6%), from €16,230 to €63,887
of which Trade receivables: +€42,435
- Cash -€20,105
down €20,105 (-64.1%), from €31,388 to €11,282
mainly Receivables within one year (-€47,658) and Investment in fixed assets (net) (-€17,412)
- Current investments -€19,974
down €19,974 (-94.9%), from €21,040 to €1,066
- Tangible fixed assets +€6,874
up €6,874 (+15.5%), from €44,488 to €51,362
of which Furniture and vehicles: +€8,516
- Reserves +€7,408
up €7,408 (+16.8%), from €43,963 to €51,370
of which Distributable reserves: +€7,408
- Trade debts +€6,893
up €6,893 (+81.6%), from €8,447 to €15,340
- Debts after one year -€4,702
down €4,702 (-10.4%), from €45,038 to €40,336
- Tax, wage and social debts +€2,440
up €2,440 (+43.4%), from €5,623 to €8,063
of which Taxes: +€2,640
- Current portion of long-term debt +€2,028
up €2,028 (+21.1%), from €9,611 to €11,639
- Financial income +€5,018
up €5,018 (+238.5%), from €2,104 to €7,122
- Gross operating margin -€4,887
down €4,887 (-9.0%), from €54,319 to €49,432
- Staff costs +€958
up €958 (+3.3%), from €28,836 to €29,794
- Other operating charges +€793
up €793 (+61.2%), from €1,295 to €2,087
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 | €124,883 | €138,950 | +€14,066 | +11.3% |
| Fixed assets | 21/28 | €44,608 | €51,362 | +€6,754 | +15.1% |
| Intangible fixed assets | 21 | €120 | - | -€120 | |
| Tangible fixed assets | 22/27 | €44,488 | €51,362 | +€6,874 | +15.5% |
| Land and buildings | 22 | €1,015 | €768 | -€248 | -24.4% |
| Plant, machinery and equipment | 23 | €5,654 | €10,357 | +€4,704 | +83.2% |
| Furniture and vehicles | 24 | €2,137 | €10,654 | +€8,516 | +398.5% |
| Other tangible fixed assets | 26 | €35,682 | €29,583 | -€6,098 | -17.1% |
| Current assets | 29/58 | €80,276 | €87,588 | +€7,312 | +9.1% |
| Amounts receivable after more than one year | 29 | €650 | - | -€650 | |
| Other amounts receivable | 291 | €650 | - | -€650 | |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,230 | €63,887 | +€47,658 | +293.6% |
| Trade receivables | 40 | €2,632 | €45,067 | +€42,435 | +1612.2% |
| Other amounts receivable | 41 | €13,598 | €18,821 | +€5,223 | +38.4% |
| Current investments | 50/53 | €21,040 | €1,066 | -€19,974 | -94.9% |
| Cash at bank and in hand | 54/58 | €31,388 | €11,282 | -€20,105 | -64.1% |
| Deferred charges and accrued income | 490/1 | €969 | €1,352 | +€384 | +39.6% |
| Total equity and liabilities | 10/49 | €124,883 | €138,950 | +€14,066 | +11.3% |
| Equity | 10/15 | €56,163 | €63,570 | +€7,408 | +13.2% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €43,963 | €51,370 | +€7,408 | +16.8% |
| Non-distributable reserves | 130/1 | €929 | €929 | = | 0.0% |
| Reserves not available under the articles | 1311 | €929 | €929 | = | 0.0% |
| Distributable reserves | 133 | €43,034 | €50,441 | +€7,408 | +17.2% |
| Amounts payable | 17/49 | €68,721 | €75,379 | +€6,659 | +9.7% |
| Amounts payable after more than one year | 17 | €45,038 | €40,336 | -€4,702 | -10.4% |
| Financial debts | 170/4 | €45,038 | €40,336 | -€4,702 | -10.4% |
| Amounts payable within one year | 42/48 | €23,682 | €35,043 | +€11,361 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €9,611 | €11,639 | +€2,028 | +21.1% |
| Trade debts | 44 | €8,447 | €15,340 | +€6,893 | +81.6% |
| Suppliers | 440/4 | €8,447 | €15,340 | +€6,893 | +81.6% |
| Taxes, remuneration and social security | 45 | €5,623 | €8,063 | +€2,440 | +43.4% |
| Taxes | 450/3 | €3,842 | €6,482 | +€2,640 | +68.7% |
| Remuneration and social security | 454/9 | €1,781 | €1,581 | -€200 | -11.2% |
| Remuneration, social security and pensions | 62 | €28,836 | €29,794 | +€958 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,138 | €10,658 | +€520 | +5.1% |
| Other operating charges | 640/8 | €1,295 | €2,087 | +€793 | +61.2% |
| Gross operating margin | 9900 | €54,319 | €49,432 | -€4,887 | -9.0% |
| Operating profit (loss) | 9901 | €14,051 | €6,893 | -€7,158 | -50.9% |
| Financial income | 75/76B | €2,104 | €7,122 | +€5,018 | +238.5% |
| Recurring financial income | 75 | €2,104 | €7,122 | +€5,018 | +238.5% |
| Financial charges | 65/66B | €3,291 | €3,287 | -€3 | -0.1% |
| Recurring financial charges | 65 | €3,291 | €3,287 | -€3 | -0.1% |
| Profit (loss) for the period before taxes | 9903 | €12,864 | €10,728 | -€2,136 | -16.6% |
| Income taxes | 67/77 | €3,616 | €3,320 | -€295 | -8.2% |
| Profit (loss) for the period | 9904 | €9,248 | €7,408 | -€1,841 | -19.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,248 | €7,408 | -€1,841 | -19.9% |
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 11 October 2026 via checked.be.