NAILS COMPANY: 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.
NAILS COMPANY
Largest movements
- Stocks and contracts -€76,731
down €76,731 (-20.4%), from €375,401 to €298,670
- Receivables within one year +€20,605
up €20,605 (+4.7%), from €437,053 to €457,658
of which Other amounts receivable: +€14,719
- Tangible fixed assets +€17,650
up €17,650 (+2.8%), from €623,257 to €640,907
of which Land and buildings: +€19,421
- Tax, wage and social debts -€78,967
down €78,967 (-42.8%), from €184,349 to €105,382
of which Taxes: -€69,562
- Reserves +€40,000
up €40,000 (+31.5%), from €126,860 to €166,860
- Gross operating margin -€42,716
down €42,716 (-13.4%), from €318,857 to €276,141
- Staff costs -€28,232
down €28,232 (-19.8%), from €142,623 to €114,391
- Taxes -€12,708
down €12,708 (-40.7%), from €31,254 to €18,546
- Other operating charges +€6,542
up €6,542 (+85.0%), from €7,700 to €14,242
- Depreciation +€3,995
up €3,995 (+9.9%), from €40,357 to €44,352
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 | €1,599,277 | €1,568,141 | -€31,136 | -1.9% |
| Fixed assets | 21/28 | €623,257 | €640,907 | +€17,650 | +2.8% |
| Tangible fixed assets | 22/27 | €623,257 | €640,907 | +€17,650 | +2.8% |
| Land and buildings | 22 | €558,784 | €578,205 | +€19,421 | +3.5% |
| Plant, machinery and equipment | 23 | €57,996 | €48,887 | -€9,109 | -15.7% |
| Furniture and vehicles | 24 | €6,477 | €13,815 | +€7,338 | +113% |
| Current assets | 29/58 | €976,020 | €927,234 | -€48,787 | -5.0% |
| Stocks and contracts in progress | 3 | €375,401 | €298,670 | -€76,731 | -20.4% |
| Stocks | 30/36 | €375,401 | €298,670 | -€76,731 | -20.4% |
| Amounts receivable within one year | 40/41 | €437,053 | €457,658 | +€20,605 | +4.7% |
| Trade receivables | 40 | €424,069 | €429,954 | +€5,886 | +1.4% |
| Other amounts receivable | 41 | €12,984 | €27,704 | +€14,719 | +113% |
| Cash at bank and in hand | 54/58 | €159,091 | €168,283 | +€9,192 | +5.8% |
| Deferred charges and accrued income | 490/1 | €4,475 | €2,622 | -€1,853 | -41.4% |
| Total equity and liabilities | 10/49 | €1,599,277 | €1,568,141 | -€31,136 | -1.9% |
| Equity | 10/15 | €429,094 | €472,019 | +€42,925 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €126,860 | €166,860 | +€40,000 | +31.5% |
| Distributable reserves | 133 | €126,860 | €166,860 | +€40,000 | +31.5% |
| Profit (loss) carried forward | 14 | €283,634 | €286,559 | +€2,925 | +1.0% |
| Amounts payable | 17/49 | €1,170,183 | €1,096,122 | -€74,062 | -6.3% |
| Amounts payable after more than one year | 17 | €427,692 | €431,887 | +€4,196 | +1.0% |
| Financial debts | 170/4 | €427,692 | €431,887 | +€4,196 | +1.0% |
| Amounts payable within one year | 42/48 | €742,492 | €664,235 | -€78,257 | -10.5% |
| Current portion of amounts payable after more than one year | 42 | €46,194 | €49,222 | +€3,027 | +6.6% |
| Financial debts | 43 | €377 | - | -€377 | |
| Credit institutions | 430/8 | €377 | - | -€377 | |
| Trade debts | 44 | €502,812 | €499,201 | -€3,611 | -0.7% |
| Suppliers | 440/4 | €502,812 | €499,201 | -€3,611 | -0.7% |
| Advances received on contracts in progress | 46 | €2,100 | €2,100 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €184,349 | €105,382 | -€78,967 | -42.8% |
| Taxes | 450/3 | €158,390 | €88,827 | -€69,562 | -43.9% |
| Remuneration and social security | 454/9 | €25,959 | €16,555 | -€9,405 | -36.2% |
| Other amounts payable | 47/48 | €6,659 | €8,330 | +€1,671 | +25.1% |
| Non-recurring operating income | 76A | - | €9,199 | +€9,199 | |
| Remuneration, social security and pensions | 62 | €142,623 | €114,391 | -€28,232 | -19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,357 | €44,352 | +€3,995 | +9.9% |
| Other operating charges | 640/8 | €7,700 | €14,242 | +€6,542 | +85.0% |
| Non-recurring operating charges | 66A | - | €520 | +€520 | |
| Gross operating margin | 9900 | €318,857 | €276,141 | -€42,716 | -13.4% |
| Operating profit (loss) | 9901 | €128,177 | €102,636 | -€25,541 | -19.9% |
| Financial income | 75/76B | €253 | €63 | -€190 | -75.2% |
| Recurring financial income | 75 | €253 | €63 | -€190 | -75.2% |
| Financial charges | 65/66B | €39,730 | €41,227 | +€1,497 | +3.8% |
| Recurring financial charges | 65 | €39,730 | €23,458 | -€16,272 | -41.0% |
| Non-recurring financial charges | 66B | - | €17,769 | +€17,769 | |
| Profit (loss) for the period before taxes | 9903 | €88,700 | €61,471 | -€27,228 | -30.7% |
| Income taxes | 67/77 | €31,254 | €18,546 | -€12,708 | -40.7% |
| Profit (loss) for the period | 9904 | €57,446 | €42,925 | -€14,521 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €57,446 | €42,925 | -€14,521 | -25.3% |
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 25 October 2026 via checked.be.