NMBJ MANAGEMENT: 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.
NMBJ MANAGEMENT
Largest movements
- Cash +€121,263
up €121,263 (+169%), from €71,642 to €192,905
mainly Net result for the year (+€107,434) and Current investments (+€70,000)
- Current investments -€70,000
no longer reported in 2025 (was €70,000)
- Tangible fixed assets +€64,170
up €64,170 (+2,316%), from €2,770 to €66,940
of which Furniture and vehicles: +€34,399
- Receivables within one year -€23,310
down €23,310 (-26.4%), from €88,314 to €65,005
- Profit (loss) carried forward +€107,434
up €107,434 (+107%), from €100,119 to €207,554
- Other debts -€36,444
down €36,444 (-40.5%), from €89,995 to €53,551
- Debts after one year +€26,600
new in 2025: €26,600
- Accrued charges and deferred income +€5,895
new in 2025: €5,895
- Current portion of long-term debt -€4,557
down €4,557 (-13.4%), from €33,898 to €29,342
- Gross operating margin +€22,768
up €22,768 (+17.0%), from €133,718 to €156,486
- Financial charges +€5,258
up €5,258 (+152%), from €3,453 to €8,711
- Other operating charges +€4,023
up €4,023 (+267%), from €1,508 to €5,531
- Depreciation +€3,751
up €3,751 (+364%), from €1,030 to €4,780
- Taxes +€3,329
up €3,329 (+11.1%), from €29,868 to €33,197
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
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 | €234,308 | €327,277 | +€92,969 | +39.7% |
| Fixed assets | 21/28 | €2,770 | €66,940 | +€64,170 | +2,316% |
| Tangible fixed assets | 22/27 | €2,770 | €66,940 | +€64,170 | +2,316% |
| Land and buildings | 22 | - | €30,000 | +€30,000 | |
| Plant, machinery and equipment | 23 | €1,847 | €1,617 | -€230 | -12.4% |
| Furniture and vehicles | 24 | €923 | €35,323 | +€34,399 | +3,727% |
| Current assets | 29/58 | €231,537 | €260,337 | +€28,800 | +12.4% |
| Amounts receivable within one year | 40/41 | €88,314 | €65,005 | -€23,310 | -26.4% |
| Other amounts receivable | 41 | €88,314 | €65,005 | -€23,310 | -26.4% |
| Current investments | 50/53 | €70,000 | - | -€70,000 | |
| Cash at bank and in hand | 54/58 | €71,642 | €192,905 | +€121,263 | +169% |
| Deferred charges and accrued income | 490/1 | €1,581 | €2,427 | +€846 | +53.5% |
| Total equity and liabilities | 10/49 | €234,308 | €327,277 | +€92,969 | +39.7% |
| Equity | 10/15 | €102,119 | €209,554 | +€107,434 | +105% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,119 | €207,554 | +€107,434 | +107% |
| Amounts payable | 17/49 | €132,188 | €117,723 | -€14,465 | -10.9% |
| Amounts payable after more than one year | 17 | - | €26,600 | +€26,600 | |
| Financial debts | 170/4 | - | €26,600 | +€26,600 | |
| Amounts payable within one year | 42/48 | €132,188 | €85,228 | -€46,960 | -35.5% |
| Current portion of amounts payable after more than one year | 42 | €33,898 | €29,342 | -€4,557 | -13.4% |
| Trade debts | 44 | €2,445 | €89 | -€2,356 | -96.4% |
| Suppliers | 440/4 | €2,445 | €89 | -€2,356 | -96.4% |
| Taxes, remuneration and social security | 45 | €5,850 | €2,247 | -€3,603 | -61.6% |
| Taxes | 450/3 | €5,850 | €2,247 | -€3,603 | -61.6% |
| Other amounts payable | 47/48 | €89,995 | €53,551 | -€36,444 | -40.5% |
| Accrued charges and deferred income | 492/3 | - | €5,895 | +€5,895 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,030 | €4,780 | +€3,751 | +364% |
| Other operating charges | 640/8 | €1,508 | €5,531 | +€4,023 | +267% |
| Gross operating margin | 9900 | €133,718 | €156,486 | +€22,768 | +17.0% |
| Operating profit (loss) | 9901 | €131,180 | €146,175 | +€14,994 | +11.4% |
| Financial income | 75/76B | €2,260 | €3,168 | +€907 | +40.1% |
| Recurring financial income | 75 | €2,260 | €3,168 | +€907 | +40.1% |
| Financial charges | 65/66B | €3,453 | €8,711 | +€5,258 | +152% |
| Recurring financial charges | 65 | €3,453 | €8,711 | +€5,258 | +152% |
| Profit (loss) for the period before taxes | 9903 | €129,988 | €140,632 | +€10,644 | +8.2% |
| Income taxes | 67/77 | €29,868 | €33,197 | +€3,329 | +11.1% |
| Profit (loss) for the period | 9904 | €100,119 | €107,434 | +€7,315 | +7.3% |
| Profit (loss) for the period to be appropriated | 9905 | €100,119 | €107,434 | +€7,315 | +7.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.