MARIYA NAILS: 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.
MARIYA NAILS
Largest movements
- Tangible fixed assets -€5,131
down €5,131 (-27.7%), from €18,511 to €13,380
- Cash +€3,926
up €3,926 (+24.0%), from €16,351 to €20,276
mainly Depreciation (+€5,131) and Tax, wage and social debts (+€1,282)
- Profit (loss) carried forward -€2,290
down €2,290 (-9.7%), from -€23,651 to -€25,940
- Tax, wage and social debts +€1,282
up €1,282 (+27.7%), from €4,630 to €5,912
- Taxes -€7,753
no longer reported in 2025 (was €7,753)
- Gross operating margin -€3,674
down €3,674 (-47.4%), from €7,747 to €4,073
- Financial charges -€1,223
down €1,223 (-93.4%), from €1,310 to €87
- Other operating charges -€273
down €273 (-19.3%), from €1,418 to €1,145
- Depreciation +€98
up €98 (+1.9%), from €5,033 to €5,131
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 | €69,573 | €68,992 | -€581 | -0.8% |
| Fixed assets | 21/28 | €27,061 | €21,930 | -€5,131 | -19.0% |
| Tangible fixed assets | 22/27 | €18,511 | €13,380 | -€5,131 | -27.7% |
| Plant, machinery and equipment | 23 | €18,511 | €13,380 | -€5,131 | -27.7% |
| Financial fixed assets | 28 | €8,550 | €8,550 | = | 0.0% |
| Current assets | 29/58 | €42,512 | €47,062 | +€4,550 | +10.7% |
| Stocks and contracts in progress | 3 | €24,514 | €24,514 | = | 0.0% |
| Stocks | 30/36 | €24,514 | €24,514 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €1,647 | €2,272 | +€624 | +37.9% |
| Trade receivables | 40 | €1,647 | €2,272 | +€624 | +37.9% |
| Cash at bank and in hand | 54/58 | €16,351 | €20,276 | +€3,926 | +24.0% |
| Total equity and liabilities | 10/49 | €69,573 | €68,992 | -€581 | -0.8% |
| Equity | 10/15 | -€8,451 | -€10,740 | -€2,290 | -27.1% |
| Contributions | 10/11 | €15,200 | €15,200 | = | 0.0% |
| Capital | 10 | €15,200 | - | -€15,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €3,400 | - | -€3,400 | |
| Contributions outside capital | 11 | - | €15,200 | +€15,200 | |
| Other | 1109/19 | - | €15,200 | +€15,200 | |
| Profit (loss) carried forward | 14 | -€23,651 | -€25,940 | -€2,290 | -9.7% |
| Amounts payable | 17/49 | €78,024 | €79,732 | +€1,709 | +2.2% |
| Amounts payable within one year | 42/48 | €78,024 | €79,732 | +€1,709 | +2.2% |
| Trade debts | 44 | €524 | €450 | -€74 | -14.2% |
| Suppliers | 440/4 | €524 | €450 | -€74 | -14.2% |
| Taxes, remuneration and social security | 45 | €4,630 | €5,912 | +€1,282 | +27.7% |
| Taxes | 450/3 | €4,630 | €5,912 | +€1,282 | +27.7% |
| Other amounts payable | 47/48 | €72,869 | €73,371 | +€501 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,033 | €5,131 | +€98 | +1.9% |
| Other operating charges | 640/8 | €1,418 | €1,145 | -€273 | -19.3% |
| Gross operating margin | 9900 | €7,747 | €4,073 | -€3,674 | -47.4% |
| Operating profit (loss) | 9901 | €1,296 | -€2,203 | -€3,498 | |
| Financial income | 75/76B | €24 | - | -€24 | |
| Recurring financial income | 75 | €24 | - | -€24 | |
| Financial charges | 65/66B | €1,310 | €87 | -€1,223 | -93.4% |
| Recurring financial charges | 65 | €1,310 | €87 | -€1,223 | -93.4% |
| Profit (loss) for the period before taxes | 9903 | €10 | -€2,290 | -€2,300 | |
| Income taxes | 67/77 | €7,753 | - | -€7,753 | |
| Profit (loss) for the period | 9904 | -€7,743 | -€2,290 | +€5,453 | +70.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,743 | -€2,290 | +€5,453 | +70.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.