NAILALCHEMY: 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.
NAILALCHEMY
Largest movements
- Tangible fixed assets +€89,828
up €89,828 (+4,965%), from €1,809 to €91,637
of which Land and buildings: +€61,483
- Receivables within one year +€62,714
up €62,714 (+573%), from €10,953 to €73,667
of which Trade receivables: +€61,809
- Stocks and contracts +€12,587
up €12,587 (+57.9%), from €21,756 to €34,343
of which Stocks: +€18,235
- Cash -€12,361
down €12,361 (-49.4%), from €25,024 to €12,662
mainly Investment in fixed assets (net) (-€97,611) and Receivables within one year (-€62,714)
- Financial fixed assets +€6,000
new in 2024: €6,000
- Debts after one year +€66,278
new in 2024: €66,278
- Accrued charges and deferred income +€58,489
up €58,489 (+1,355%), from €4,318 to €62,807
- Current portion of long-term debt +€14,359
up €14,359 (+713%), from €2,014 to €16,373
- Tax, wage and social debts +€12,446
up €12,446 (+51.3%), from €24,272 to €36,718
of which Taxes: +€15,486
- Reserves +€8,153
up €8,153 (+34.8%), from €23,458 to €31,611
- Staff costs +€20,673
up €20,673 (+78.5%), from €26,350 to €47,023
- Gross operating margin +€10,824
up €10,824 (+14.2%), from €76,427 to €87,251
- Financial charges +€6,496
up €6,496 (+1,089%), from €597 to €7,093
- Taxes -€5,448
down €5,448 (-53.5%), from €10,188 to €4,739
- Depreciation +€2,589
up €2,589 (+1,040%), from €249 to €2,838
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 | €65,459 | €222,525 | +€157,066 | +240% |
| Fixed assets | 21/28 | €7,079 | €101,852 | +€94,773 | +1,339% |
| Intangible fixed assets | 21 | €5,269 | €4,215 | -€1,054 | -20.0% |
| Tangible fixed assets | 22/27 | €1,809 | €91,637 | +€89,828 | +4,965% |
| Land and buildings | 22 | €445 | €61,929 | +€61,483 | +13,815% |
| Plant, machinery and equipment | 23 | €689 | €413 | -€276 | -40.0% |
| Furniture and vehicles | 24 | €675 | €1,199 | +€524 | +77.6% |
| Assets under construction and advance payments | 27 | - | €28,096 | +€28,096 | |
| Financial fixed assets | 28 | - | €6,000 | +€6,000 | |
| Current assets | 29/58 | €58,381 | €120,673 | +€62,292 | +107% |
| Stocks and contracts in progress | 3 | €21,756 | €34,343 | +€12,587 | +57.9% |
| Stocks | 30/36 | €16,108 | €34,343 | +€18,235 | +113% |
| Contracts in progress | 37 | €5,648 | - | -€5,648 | |
| Amounts receivable within one year | 40/41 | €10,953 | €73,667 | +€62,714 | +573% |
| Trade receivables | 40 | €8,937 | €70,746 | +€61,809 | +692% |
| Other amounts receivable | 41 | €2,016 | €2,921 | +€905 | +44.9% |
| Cash at bank and in hand | 54/58 | €25,024 | €12,662 | -€12,361 | -49.4% |
| Deferred charges and accrued income | 490/1 | €648 | - | -€648 | |
| Total equity and liabilities | 10/49 | €65,459 | €222,525 | +€157,066 | +240% |
| Equity | 10/15 | €26,458 | €34,611 | +€8,153 | +30.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €23,458 | €31,611 | +€8,153 | +34.8% |
| Distributable reserves | 133 | €23,458 | €31,611 | +€8,153 | +34.8% |
| Amounts payable | 17/49 | €39,001 | €187,914 | +€148,913 | +382% |
| Amounts payable after more than one year | 17 | - | €66,278 | +€66,278 | |
| Financial debts | 170/4 | - | €66,278 | +€66,278 | |
| Amounts payable within one year | 42/48 | €34,683 | €58,829 | +€24,146 | +69.6% |
| Current portion of amounts payable after more than one year | 42 | €2,014 | €16,373 | +€14,359 | +713% |
| Trade debts | 44 | €8,398 | €5,738 | -€2,659 | -31.7% |
| Suppliers | 440/4 | €8,398 | €5,738 | -€2,659 | -31.7% |
| Taxes, remuneration and social security | 45 | €24,272 | €36,718 | +€12,446 | +51.3% |
| Taxes | 450/3 | €15,768 | €31,254 | +€15,486 | +98.2% |
| Remuneration and social security | 454/9 | €8,504 | €5,464 | -€3,040 | -35.8% |
| Accrued charges and deferred income | 492/3 | €4,318 | €62,807 | +€58,489 | +1,355% |
| Remuneration, social security and pensions | 62 | €26,350 | €47,023 | +€20,673 | +78.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €249 | €2,838 | +€2,589 | +1,040% |
| Other operating charges | 640/8 | €15,702 | €17,551 | +€1,849 | +11.8% |
| Gross operating margin | 9900 | €76,427 | €87,251 | +€10,824 | +14.2% |
| Operating profit (loss) | 9901 | €34,127 | €19,840 | -€14,287 | -41.9% |
| Financial income | 75/76B | €116 | €146 | +€30 | +25.7% |
| Recurring financial income | 75 | €116 | €146 | +€30 | +25.7% |
| Financial charges | 65/66B | €597 | €7,093 | +€6,496 | +1,089% |
| Recurring financial charges | 65 | €597 | €7,093 | +€6,496 | +1,089% |
| Profit (loss) for the period before taxes | 9903 | €33,646 | €12,892 | -€20,754 | -61.7% |
| Income taxes | 67/77 | €10,188 | €4,739 | -€5,448 | -53.5% |
| Profit (loss) for the period | 9904 | €23,458 | €8,153 | -€15,305 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,458 | €8,153 | -€15,305 | -65.2% |
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 13 October 2026 via checked.be.