NAÏLA: what changed
Two fiscal 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.
NAÏLA
Largest movements
- Cash +€20,950
up €20,950 (+113.3%), from €18,488 to €39,438
mainly Net result for the year (+€35,353) and Depreciation (+€20,985)
- Receivables within one year +€14,973
up €14,973 (+40.6%), from €36,915 to €51,888
of which Trade receivables: +€20,829
- Tangible fixed assets +€3,654
up €3,654 (+6.2%), from €59,172 to €62,825
of which Other tangible fixed assets: +€11,122
- Stocks and contracts -€2,071
down €2,071 (-9.1%), from €22,871 to €20,800
- Deferred charges and accrued income +€1,947
up €1,947 (+134.1%), from €1,452 to €3,399
- Profit (loss) carried forward +€35,353
up €35,353 (+101.1%), from €34,974 to €70,327
- Trade debts +€13,817
up €13,817 (+70.9%), from €19,474 to €33,291
- Other debts -€10,013
no longer reported in 2024 (was €10,013)
- Taxes -€16,634
down €16,634 (-52.9%), from €31,430 to €14,796
- Staff costs -€14,668
down €14,668 (-21.3%), from €68,800 to €54,133
- Other operating charges +€11,034
up €11,034 (+379.0%), from €2,912 to €13,946
- Financial charges +€2,584
up €2,584 (+609.7%), from €424 to €3,008
- Depreciation +€1,832
up €1,832 (+9.6%), from €19,154 to €20,985
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.
Cash bridge derived
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 | €138,898 | €178,350 | +€39,452 | +28.4% |
| Fixed assets | 21/28 | €59,172 | €62,825 | +€3,654 | +6.2% |
| Tangible fixed assets | 22/27 | €59,172 | €62,825 | +€3,654 | +6.2% |
| Plant, machinery and equipment | 23 | €5,296 | €3,924 | -€1,373 | -25.9% |
| Furniture and vehicles | 24 | €24,790 | €18,694 | -€6,096 | -24.6% |
| Other tangible fixed assets | 26 | €29,085 | €40,208 | +€11,122 | +38.2% |
| Current assets | 29/58 | €79,726 | €115,525 | +€35,799 | +44.9% |
| Stocks and contracts in progress | 3 | €22,871 | €20,800 | -€2,071 | -9.1% |
| Stocks | 30/36 | €22,871 | €20,800 | -€2,071 | -9.1% |
| Amounts receivable within one year | 40/41 | €36,915 | €51,888 | +€14,973 | +40.6% |
| Trade receivables | 40 | €5,461 | €26,290 | +€20,829 | +381.4% |
| Other amounts receivable | 41 | €31,454 | €25,598 | -€5,856 | -18.6% |
| Cash at bank and in hand | 54/58 | €18,488 | €39,438 | +€20,950 | +113.3% |
| Deferred charges and accrued income | 490/1 | €1,452 | €3,399 | +€1,947 | +134.1% |
| Total equity and liabilities | 10/49 | €138,898 | €178,350 | +€39,452 | +28.4% |
| Equity | 10/15 | €69,174 | €104,527 | +€35,353 | +51.1% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €18,000 | €18,000 | = | 0.0% |
| Distributable reserves | 133 | €18,000 | €18,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,974 | €70,327 | +€35,353 | +101.1% |
| Amounts payable | 17/49 | €69,724 | €73,823 | +€4,099 | +5.9% |
| Amounts payable within one year | 42/48 | €69,724 | €73,823 | +€4,099 | +5.9% |
| Trade debts | 44 | €19,474 | €33,291 | +€13,817 | +70.9% |
| Suppliers | 440/4 | €19,474 | €33,291 | +€13,817 | +70.9% |
| Taxes, remuneration and social security | 45 | €40,237 | €40,532 | +€295 | +0.7% |
| Taxes | 450/3 | €21,176 | €28,367 | +€7,191 | +34.0% |
| Remuneration and social security | 454/9 | €19,060 | €12,165 | -€6,896 | -36.2% |
| Other amounts payable | 47/48 | €10,013 | - | -€10,013 | |
| Remuneration, social security and pensions | 62 | €68,800 | €54,133 | -€14,668 | -21.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,154 | €20,985 | +€1,832 | +9.6% |
| Other operating charges | 640/8 | €2,912 | €13,946 | +€11,034 | +379.0% |
| Gross operating margin | 9900 | €142,884 | €141,182 | -€1,702 | -1.2% |
| Operating profit (loss) | 9901 | €52,018 | €52,118 | +€100 | +0.2% |
| Financial income | 75/76B | - | €1,039 | +€1,039 | |
| Recurring financial income | 75 | - | €1,039 | +€1,039 | |
| Non-recurring financial income | 76B | - | €1,039 | +€1,039 | |
| Financial charges | 65/66B | €424 | €3,008 | +€2,584 | +609.7% |
| Recurring financial charges | 65 | €424 | €3,008 | +€2,584 | +609.7% |
| Profit (loss) for the period before taxes | 9903 | €51,594 | €50,150 | -€1,445 | -2.8% |
| Income taxes | 67/77 | €31,430 | €14,796 | -€16,634 | -52.9% |
| Profit (loss) for the period | 9904 | €20,164 | €35,353 | +€15,189 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,164 | €35,353 | +€15,189 | +75.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.