NAILIS ELECTRIC: 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.
NAILIS ELECTRIC
Largest movements
- Tangible fixed assets -€7,238
down €7,238 (-20.3%), from €35,631 to €28,393
of which Furniture and vehicles: -€8,319
- Cash -€7,091
down €7,091 (-15.6%), from €45,428 to €38,337
mainly Trade debts (-€13,296) and Debts after one year (-€6,210)
- Receivables within one year +€4,652
up €4,652 (+12.1%), from €38,420 to €43,072
of which Trade receivables: +€4,273
- Deferred charges and accrued income +€1,580
up €1,580 (+154%), from €1,026 to €2,605
- Trade debts -€13,296
down €13,296 (-46.6%), from €28,523 to €15,227
- Profit (loss) carried forward +€10,440
up €10,440 (+33.0%), from €31,663 to €42,103
- Debts after one year -€6,210
down €6,210 (-32.6%), from €19,038 to €12,828
- Advances received +€2,606
new in 2025: €2,606
- Gross operating margin +€13,632
up €13,632 (+96.3%), from €14,149 to €27,781
- Write-downs -€8,335
down €8,335 (-100%), from €8,335 to €0
- Depreciation -€5,304
down €5,304 (-34.1%), from €15,534 to €10,230
- Taxes +€2,426
up €2,426, from -€218 to €2,208
- Financial charges +€1,255
up €1,255 (+55.6%), from €2,257 to €3,511
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 | €122,583 | €115,163 | -€7,420 | -6.1% |
| Fixed assets | 21/28 | €35,631 | €28,393 | -€7,238 | -20.3% |
| Tangible fixed assets | 22/27 | €35,631 | €28,393 | -€7,238 | -20.3% |
| Plant, machinery and equipment | 23 | €1,494 | €2,576 | +€1,081 | +72.4% |
| Furniture and vehicles | 24 | €34,137 | €25,817 | -€8,319 | -24.4% |
| Current assets | 29/58 | €86,952 | €86,770 | -€182 | -0.2% |
| Stocks and contracts in progress | 3 | €2,079 | €2,756 | +€677 | +32.5% |
| Stocks | 30/36 | €2,079 | €2,756 | +€677 | +32.5% |
| Amounts receivable within one year | 40/41 | €38,420 | €43,072 | +€4,652 | +12.1% |
| Trade receivables | 40 | €25,840 | €30,112 | +€4,273 | +16.5% |
| Other amounts receivable | 41 | €12,580 | €12,960 | +€380 | +3.0% |
| Cash at bank and in hand | 54/58 | €45,428 | €38,337 | -€7,091 | -15.6% |
| Deferred charges and accrued income | 490/1 | €1,026 | €2,605 | +€1,580 | +154% |
| Total equity and liabilities | 10/49 | €122,583 | €115,163 | -€7,420 | -6.1% |
| Equity | 10/15 | €34,663 | €45,103 | +€10,440 | +30.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,663 | €42,103 | +€10,440 | +33.0% |
| Amounts payable | 17/49 | €87,921 | €70,060 | -€17,861 | -20.3% |
| Amounts payable after more than one year | 17 | €19,038 | €12,828 | -€6,210 | -32.6% |
| Financial debts | 170/4 | €19,038 | €12,828 | -€6,210 | -32.6% |
| Amounts payable within one year | 42/48 | €68,646 | €57,232 | -€11,413 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €6,246 | €6,210 | -€35 | -0.6% |
| Financial debts | 43 | €5,000 | €5,000 | = | 0.0% |
| Credit institutions | 430/8 | €5,000 | €5,000 | = | 0.0% |
| Trade debts | 44 | €28,523 | €15,227 | -€13,296 | -46.6% |
| Suppliers | 440/4 | €28,523 | €15,227 | -€13,296 | -46.6% |
| Advances received on contracts in progress | 46 | - | €2,606 | +€2,606 | |
| Taxes, remuneration and social security | 45 | €3 | €9 | +€6 | +225% |
| Taxes | 450/3 | €3 | €9 | +€6 | +225% |
| Other amounts payable | 47/48 | €28,874 | €28,181 | -€694 | -2.4% |
| Accrued charges and deferred income | 492/3 | €237 | €0 | -€237 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,534 | €10,230 | -€5,304 | -34.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,335 | €0 | -€8,335 | -100% |
| Other operating charges | 640/8 | €958 | €1,404 | +€446 | +46.5% |
| Gross operating margin | 9900 | €14,149 | €27,781 | +€13,632 | +96.3% |
| Operating profit (loss) | 9901 | -€10,679 | €16,147 | +€26,826 | |
| Financial income | 75/76B | €5 | €13 | +€7 | +141% |
| Recurring financial income | 75 | €5 | €13 | +€7 | +141% |
| Financial charges | 65/66B | €2,257 | €3,511 | +€1,255 | +55.6% |
| Recurring financial charges | 65 | €2,257 | €3,511 | +€1,255 | +55.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,931 | €12,648 | +€25,579 | |
| Income taxes | 67/77 | -€218 | €2,208 | +€2,426 | |
| Profit (loss) for the period | 9904 | -€12,712 | €10,440 | +€23,153 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,712 | €10,440 | +€23,153 |
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 20 October 2026 via checked.be.