NAILAND: 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.
NAILAND
Largest movements
- Receivables within one year -€11,360
down €11,360 (-56.4%), from €20,126 to €8,766
- Deferred charges and accrued income -€1,447
down €1,447 (-67.1%), from €2,156 to €709
- Tangible fixed assets -€416
down €416 (-70.5%), from €590 to €174
- Cash -€385
down €385 (-17.0%), from €2,263 to €1,879
mainly Trade debts (-€17,008) and Tax, wage and social debts (-€11,099)
- Trade debts -€17,008
down €17,008 (-63.4%), from €26,826 to €9,818
- Tax, wage and social debts -€11,099
down €11,099 (-41.9%), from €26,475 to €15,376
of which Remuneration and social security: -€9,004
- Profit (loss) carried forward +€11,011
up €11,011 (+26.4%), from -€41,640 to -€30,629
- Other debts +€3,459
up €3,459 (+69.5%), from €4,974 to €8,433
- Gross operating margin +€22,471
up €22,471, from -€7,245 to €15,226
- Financial charges +€1,545
up €1,545 (+233%), from €663 to €2,208
- Other operating charges -€1,517
down €1,517 (-54.9%), from €2,763 to €1,246
- Depreciation -€675
down €675 (-61.9%), from €1,091 to €416
- Taxes -€487
down €487 (-57.5%), from €847 to €360
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 | €27,135 | €13,528 | -€13,607 | -50.1% |
| Fixed assets | 21/28 | €2,590 | €2,174 | -€416 | -16.1% |
| Tangible fixed assets | 22/27 | €590 | €174 | -€416 | -70.5% |
| Plant, machinery and equipment | 23 | €590 | €174 | -€416 | -70.5% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €24,545 | €11,354 | -€13,191 | -53.7% |
| Amounts receivable within one year | 40/41 | €20,126 | €8,766 | -€11,360 | -56.4% |
| Trade receivables | 40 | €20,126 | €8,766 | -€11,360 | -56.4% |
| Cash at bank and in hand | 54/58 | €2,263 | €1,879 | -€385 | -17.0% |
| Deferred charges and accrued income | 490/1 | €2,156 | €709 | -€1,447 | -67.1% |
| Total equity and liabilities | 10/49 | €27,135 | €13,528 | -€13,607 | -50.1% |
| Equity | 10/15 | -€31,140 | -€20,129 | +€11,011 | +35.4% |
| Contributions | 10/11 | €10,500 | €10,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,640 | -€30,629 | +€11,011 | +26.4% |
| Amounts payable | 17/49 | €58,275 | €33,657 | -€24,618 | -42.2% |
| Amounts payable within one year | 42/48 | €58,275 | €33,657 | -€24,618 | -42.2% |
| Trade debts | 44 | €26,826 | €9,818 | -€17,008 | -63.4% |
| Suppliers | 440/4 | €26,826 | €9,818 | -€17,008 | -63.4% |
| Advances received on contracts in progress | 46 | - | €30 | +€30 | |
| Taxes, remuneration and social security | 45 | €26,475 | €15,376 | -€11,099 | -41.9% |
| Taxes | 450/3 | €17,471 | €15,376 | -€2,095 | -12.0% |
| Remuneration and social security | 454/9 | €9,004 | - | -€9,004 | |
| Other amounts payable | 47/48 | €4,974 | €8,433 | +€3,459 | +69.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,091 | €416 | -€675 | -61.9% |
| Other operating charges | 640/8 | €2,763 | €1,246 | -€1,517 | -54.9% |
| Gross operating margin | 9900 | -€7,245 | €15,226 | +€22,471 | |
| Operating profit (loss) | 9901 | -€11,099 | €13,564 | +€24,663 | |
| Financial income | 75/76B | €2 | €15 | +€13 | +561% |
| Recurring financial income | 75 | €2 | €15 | +€13 | +561% |
| Financial charges | 65/66B | €663 | €2,208 | +€1,545 | +233% |
| Recurring financial charges | 65 | €663 | €2,208 | +€1,545 | +233% |
| Profit (loss) for the period before taxes | 9903 | -€11,760 | €11,371 | +€23,131 | |
| Income taxes | 67/77 | €847 | €360 | -€487 | -57.5% |
| Profit (loss) for the period | 9904 | -€12,607 | €11,011 | +€23,618 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,607 | €11,011 | +€23,618 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.