NACYNA: 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.
NACYNA
Largest movements
- Cash +€5,852
up €5,852 (+8.0%), from €73,003 to €78,855
mainly Net result for the year (+€8,580) and Depreciation (+€6,730)
- Tangible fixed assets -€4,828
down €4,828 (-1.7%), from €282,348 to €277,520
of which Land and buildings: -€4,511
- Debts after one year -€10,339
down €10,339 (-8.8%), from €116,837 to €106,498
of which Financial debts: -€10,339
- Other debts +€6,429
up €6,429, from €0 to €6,429
- Depreciation -€4,593
down €4,593 (-40.6%), from €11,323 to €6,730
- Financial charges -€2,848
down €2,848 (-58.1%), from €4,903 to €2,056
- Gross operating margin +€2,264
up €2,264 (+10.2%), from €22,292 to €24,555
- Other operating charges +€1,550
up €1,550 (+27.5%), from €5,639 to €7,190
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 | €459,850 | €457,932 | -€1,918 | -0.4% |
| Fixed assets | 21/28 | €282,348 | €277,520 | -€4,828 | -1.7% |
| Tangible fixed assets | 22/27 | €282,348 | €277,520 | -€4,828 | -1.7% |
| Land and buildings | 22 | €282,031 | €277,520 | -€4,511 | -1.6% |
| Plant, machinery and equipment | 23 | €316 | €0 | -€316 | -100.0% |
| Current assets | 29/58 | €177,502 | €180,412 | +€2,910 | +1.6% |
| Amounts receivable within one year | 40/41 | €102,256 | €99,256 | -€3,000 | -2.9% |
| Other amounts receivable | 41 | €102,256 | €99,256 | -€3,000 | -2.9% |
| Cash at bank and in hand | 54/58 | €73,003 | €78,855 | +€5,852 | +8.0% |
| Deferred charges and accrued income | 490/1 | €2,243 | €2,301 | +€58 | +2.6% |
| Total equity and liabilities | 10/49 | €459,850 | €457,932 | -€1,918 | -0.4% |
| Equity | 10/15 | €329,332 | €331,484 | +€2,151 | +0.7% |
| Contributions | 10/11 | €803,175 | €803,175 | = | 0.0% |
| Contributions outside capital | 11 | €803,175 | €803,175 | = | 0.0% |
| Other | 1109/19 | €803,175 | €803,175 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€473,843 | -€471,691 | +€2,151 | +0.5% |
| Amounts payable | 17/49 | €130,518 | €126,448 | -€4,069 | -3.1% |
| Amounts payable after more than one year | 17 | €116,837 | €106,498 | -€10,339 | -8.8% |
| Financial debts | 170/4 | €111,216 | €100,877 | -€10,339 | -9.3% |
| Other amounts payable | 178/9 | €5,621 | €5,621 | = | 0.0% |
| Amounts payable within one year | 42/48 | €13,325 | €19,752 | +€6,426 | +48.2% |
| Current portion of amounts payable after more than one year | 42 | €13,061 | €10,339 | -€2,723 | -20.8% |
| Trade debts | 44 | €264 | €2,985 | +€2,720 | +1029.4% |
| Suppliers | 440/4 | €264 | €2,985 | +€2,720 | +1029.4% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | €6,429 | +€6,429 | |
| Accrued charges and deferred income | 492/3 | €356 | €198 | -€157 | -44.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,323 | €6,730 | -€4,593 | -40.6% |
| Other operating charges | 640/8 | €5,639 | €7,190 | +€1,550 | +27.5% |
| Non-recurring operating charges | 66A | €19,215 | €0 | -€19,215 | -100.0% |
| Gross operating margin | 9900 | €22,292 | €24,555 | +€2,264 | +10.2% |
| Operating profit (loss) | 9901 | -€13,886 | €10,635 | +€24,521 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €4,903 | €2,056 | -€2,848 | -58.1% |
| Recurring financial charges | 65 | €4,903 | €2,056 | -€2,848 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | -€18,789 | €8,580 | +€27,369 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€18,789 | €8,580 | +€27,369 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,789 | €8,580 | +€27,369 |
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 12 October 2026 via checked.be.