Njörun: 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.
Njörun
Largest movements
- Cash +€251
up €251 (+1,186%), from €21 to €272
mainly Other debts (+€3,040) and Depreciation (+€403)
- Formation expenses -€235
down €235 (-100%), from €235 to €0
- Tangible fixed assets -€168
down €168 (-100%), from €168 to €0
- Profit (loss) carried forward -€3,191
down €3,191 (-22.2%), from -€14,376 to -€17,567
- Other debts +€3,040
up €3,040 (+127%), from €2,400 to €5,440
- Gross operating margin +€686
up €686 (+23.1%), from -€2,973 to -€2,287
- Depreciation -€498
down €498 (-55.3%), from €901 to €403
- Financial charges +€290
up €290 (+965%), from €30 to €320
- Other operating charges +€73
up €73 (+66.8%), from €109 to €182
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €424 | €272 | -€152 | -35.8% |
| Formation expenses | 20 | €235 | €0 | -€235 | -100% |
| Fixed assets | 21/28 | €168 | €0 | -€168 | -100% |
| Tangible fixed assets | 22/27 | €168 | €0 | -€168 | -100% |
| Furniture and vehicles | 24 | €168 | €0 | -€168 | -100% |
| Current assets | 29/58 | €21 | €272 | +€251 | +1,186% |
| Cash at bank and in hand | 54/58 | €21 | €272 | +€251 | +1,186% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €424 | €272 | -€152 | -35.8% |
| Equity | 10/15 | -€1,976 | -€5,167 | -€3,191 | -162% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,376 | -€17,567 | -€3,191 | -22.2% |
| Amounts payable | 17/49 | €2,400 | €5,440 | +€3,040 | +127% |
| Amounts payable within one year | 42/48 | €2,400 | €5,440 | +€3,040 | +127% |
| Other amounts payable | 47/48 | €2,400 | €5,440 | +€3,040 | +127% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €901 | €403 | -€498 | -55.3% |
| Other operating charges | 640/8 | €109 | €182 | +€73 | +66.8% |
| Gross operating margin | 9900 | -€2,973 | -€2,287 | +€686 | +23.1% |
| Operating profit (loss) | 9901 | -€3,983 | -€2,872 | +€1,112 | +27.9% |
| Financial charges | 65/66B | €30 | €320 | +€290 | +965% |
| Recurring financial charges | 65 | €30 | €320 | +€290 | +965% |
| Profit (loss) for the period before taxes | 9903 | -€4,013 | -€3,191 | +€822 | +20.5% |
| Profit (loss) for the period | 9904 | -€4,013 | -€3,191 | +€822 | +20.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,013 | -€3,191 | +€822 | +20.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.