NAILS ET Co: 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 ET Co
Largest movements
- Receivables within one year +€6,383
up €6,383 (+4.7%), from €135,507 to €141,890
- Tax, wage and social debts +€12,212
up €12,212 (+172%), from €7,111 to €19,323
- Reserves -€2,342
down €2,342 (-2.0%), from €119,800 to €117,458
of which Distributable reserves: -€109,000
- Taxes +€10,197
up €10,197 (+285%), from €3,583 to €13,781
- Gross operating margin +€1,490
up €1,490 (+37.5%), from €3,974 to €5,464
- Financial charges -€1,251
down €1,251 (-74.3%), from €1,684 to €433
- Financial income -€544
down €544 (-6.7%), from €8,061 to €7,517
- Depreciation +€217
up €217 (+46.1%), from €471 to €688
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 | €140,538 | €148,856 | +€8,318 | +5.9% |
| Fixed assets | 21/28 | €2,730 | €3,320 | +€590 | +21.6% |
| Tangible fixed assets | 22/27 | €2,730 | €3,320 | +€590 | +21.6% |
| Plant, machinery and equipment | 23 | - | €1,278 | +€1,278 | |
| Furniture and vehicles | 24 | €1,232 | €732 | -€500 | -40.6% |
| Other tangible fixed assets | 26 | €1,498 | €1,310 | -€188 | -12.5% |
| Current assets | 29/58 | €137,808 | €145,536 | +€7,728 | +5.6% |
| Stocks and contracts in progress | 3 | €711 | €259 | -€452 | -63.6% |
| Stocks | 30/36 | €711 | €259 | -€452 | -63.6% |
| Amounts receivable within one year | 40/41 | €135,507 | €141,890 | +€6,383 | +4.7% |
| Other amounts receivable | 41 | €135,507 | €141,890 | +€6,383 | +4.7% |
| Cash at bank and in hand | 54/58 | €589 | €1,060 | +€472 | +80.1% |
| Deferred charges and accrued income | 490/1 | €1,000 | €2,326 | +€1,326 | +133% |
| Total equity and liabilities | 10/49 | €140,538 | €148,856 | +€8,318 | +5.9% |
| Equity | 10/15 | €131,501 | €128,614 | -€2,887 | -2.2% |
| Contributions | 10/11 | €11,155 | €11,155 | = | 0.0% |
| Reserves | 13 | €119,800 | €117,458 | -€2,342 | -2.0% |
| Non-distributable reserves | 130/1 | €10,800 | €117,458 | +€106,658 | +988% |
| Reserves not available under the articles | 1311 | €10,800 | €117,458 | +€106,658 | +988% |
| Distributable reserves | 133 | €109,000 | - | -€109,000 | |
| Profit (loss) carried forward | 14 | €546 | - | -€546 | |
| Amounts payable | 17/49 | €9,037 | €20,242 | +€11,205 | +124% |
| Amounts payable within one year | 42/48 | €9,037 | €20,242 | +€11,205 | +124% |
| Trade debts | 44 | €1,926 | €920 | -€1,006 | -52.3% |
| Suppliers | 440/4 | €1,926 | €920 | -€1,006 | -52.3% |
| Taxes, remuneration and social security | 45 | €7,111 | €19,323 | +€12,212 | +172% |
| Taxes | 450/3 | €7,111 | €19,323 | +€12,212 | +172% |
| Remuneration, social security and pensions | 62 | - | €102 | +€102 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €471 | €688 | +€217 | +46.1% |
| Other operating charges | 640/8 | €695 | €865 | +€171 | +24.6% |
| Gross operating margin | 9900 | €3,974 | €5,464 | +€1,490 | +37.5% |
| Operating profit (loss) | 9901 | €2,809 | €3,809 | +€1,000 | +35.6% |
| Financial income | 75/76B | €8,061 | €7,517 | -€544 | -6.7% |
| Recurring financial income | 75 | €8,061 | €7,517 | -€544 | -6.7% |
| Financial charges | 65/66B | €1,684 | €433 | -€1,251 | -74.3% |
| Recurring financial charges | 65 | €1,684 | €433 | -€1,251 | -74.3% |
| Profit (loss) for the period before taxes | 9903 | €9,186 | €10,893 | +€1,707 | +18.6% |
| Income taxes | 67/77 | €3,583 | €13,781 | +€10,197 | +285% |
| Profit (loss) for the period | 9904 | €5,603 | -€2,887 | -€8,490 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,603 | -€2,887 | -€8,490 |
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 1 November 2026 via checked.be.