NjamToko: 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.
NjamToko
Largest movements
- Intangible fixed assets -€37,507
down €37,507 (-100.0%), from €37,507 to €0
- Cash -€15,298
down €15,298 (-70.8%), from €21,614 to €6,316
mainly Debts after one year (-€49,500) and Tax, wage and social debts (-€9,246)
- Stocks and contracts -€6,715
down €6,715 (-100.0%), from €6,715 to €0
- Financial fixed assets -€3,150
down €3,150 (-100.0%), from €3,150 to €0
- Receivables within one year +€893
up €893 (+180.6%), from €494 to €1,387
- Debts after one year -€49,500
down €49,500 (-100.0%), from €49,500 to €0
- Tax, wage and social debts -€9,246
down €9,246 (-100.0%), from €9,246 to €0
of which Remuneration and social security: -€7,632
- Profit (loss) carried forward +€7,707
up €7,707 (+42.8%), from -€18,004 to -€10,297
- Trade debts -€7,420
down €7,420 (-100.0%), from €7,420 to €0
- Other debts -€2,917
down €2,917 (-100.0%), from €2,917 to €0
- Staff costs -€88,029
down €88,029 (-84.8%), from €103,820 to €15,791
- Gross operating margin -€74,436
down €74,436 (-74.1%), from €100,495 to €26,059
- Depreciation -€12,493
down €12,493 (-100.0%), from €12,493 to €0
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,480 | €7,703 | -€61,777 | -88.9% |
| Fixed assets | 21/28 | €40,657 | €0 | -€40,657 | -100.0% |
| Intangible fixed assets | 21 | €37,507 | €0 | -€37,507 | -100.0% |
| Financial fixed assets | 28 | €3,150 | €0 | -€3,150 | -100.0% |
| Current assets | 29/58 | €28,823 | €7,703 | -€21,120 | -73.3% |
| Stocks and contracts in progress | 3 | €6,715 | €0 | -€6,715 | -100.0% |
| Stocks | 30/36 | €6,715 | €0 | -€6,715 | -100.0% |
| Amounts receivable within one year | 40/41 | €494 | €1,387 | +€893 | +180.6% |
| Other amounts receivable | 41 | €494 | €1,387 | +€893 | +180.6% |
| Cash at bank and in hand | 54/58 | €21,614 | €6,316 | -€15,298 | -70.8% |
| Total equity and liabilities | 10/49 | €69,480 | €7,703 | -€61,777 | -88.9% |
| Equity | 10/15 | -€4 | €7,703 | +€7,707 | |
| Contributions | 10/11 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,004 | -€10,297 | +€7,707 | +42.8% |
| Amounts payable | 17/49 | €69,484 | €0 | -€69,484 | -100.0% |
| Amounts payable after more than one year | 17 | €49,500 | €0 | -€49,500 | -100.0% |
| Financial debts | 170/4 | €49,500 | €0 | -€49,500 | -100.0% |
| Amounts payable within one year | 42/48 | €19,584 | €0 | -€19,584 | -100.0% |
| Trade debts | 44 | €7,420 | €0 | -€7,420 | -100.0% |
| Suppliers | 440/4 | €7,420 | €0 | -€7,420 | -100.0% |
| Taxes, remuneration and social security | 45 | €9,246 | €0 | -€9,246 | -100.0% |
| Taxes | 450/3 | €1,615 | €0 | -€1,615 | -100.0% |
| Remuneration and social security | 454/9 | €7,632 | €0 | -€7,632 | -100.0% |
| Other amounts payable | 47/48 | €2,917 | €0 | -€2,917 | -100.0% |
| Accrued charges and deferred income | 492/3 | €400 | €0 | -€400 | -100.0% |
| Non-recurring operating income | 76A | - | €14,552 | +€14,552 | |
| Remuneration, social security and pensions | 62 | €103,820 | €15,791 | -€88,029 | -84.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,493 | €0 | -€12,493 | -100.0% |
| Other operating charges | 640/8 | €1,544 | €1,273 | -€271 | -17.6% |
| Non-recurring operating charges | 66A | - | €1,013 | +€1,013 | |
| Gross operating margin | 9900 | €100,495 | €26,059 | -€74,436 | -74.1% |
| Operating profit (loss) | 9901 | -€17,362 | €7,982 | +€25,345 | |
| Financial income | 75/76B | €3 | €22 | +€19 | +648.5% |
| Recurring financial income | 75 | €3 | €22 | +€19 | +648.5% |
| Financial charges | 65/66B | €644 | €298 | -€346 | -53.8% |
| Recurring financial charges | 65 | €644 | €298 | -€346 | -53.8% |
| Profit (loss) for the period before taxes | 9903 | -€18,004 | €7,707 | +€25,710 | |
| Profit (loss) for the period | 9904 | -€18,004 | €7,707 | +€25,710 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,004 | €7,707 | +€25,710 |
Source: filed annual accounts (NBB), financial years ended 31 December 2025 and 31 July 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.