NAILS GALLERY: what changed
Two fiscal 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 GALLERY
Largest movements
- Cash +€12,240
up €12,240 (+37.6%), from €32,520 to €44,760
mainly Net result for the year (+€17,768) and Depreciation (+€11,913)
- Tangible fixed assets -€7,605
down €7,605 (-4.5%), from €169,870 to €162,265
of which Land and buildings: -€6,661
- Reserves +€17,768
up €17,768 (+21.3%), from €83,399 to €101,167
- Debts after one year -€9,260
down €9,260 (-11.2%), from €82,641 to €73,380
- Other debts -€8,553
down €8,553 (-40.6%), from €21,040 to €12,488
- Tax, wage and social debts +€3,992
up €3,992 (+115.8%), from €3,449 to €7,441
- Taxes +€4,600
up €4,600 (+3366.6%), from €137 to €4,737
- Gross operating margin +€3,601
up €3,601 (+10.3%), from €34,889 to €38,490
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.
Cash bridge derived
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 | €208,786 | €214,594 | +€5,808 | +2.8% |
| Fixed assets | 21/28 | €169,990 | €162,385 | -€7,605 | -4.5% |
| Tangible fixed assets | 22/27 | €169,870 | €162,265 | -€7,605 | -4.5% |
| Land and buildings | 22 | €161,985 | €155,324 | -€6,661 | -4.1% |
| Plant, machinery and equipment | 23 | €7,793 | €2,995 | -€4,798 | -61.6% |
| Furniture and vehicles | 24 | €92 | €3,946 | +€3,854 | +4190.6% |
| Financial fixed assets | 28 | €120 | €120 | = | 0.0% |
| Current assets | 29/58 | €38,796 | €52,209 | +€13,413 | +34.6% |
| Stocks and contracts in progress | 3 | €5,092 | €5,664 | +€572 | +11.2% |
| Stocks | 30/36 | €5,092 | €5,664 | +€572 | +11.2% |
| Amounts receivable within one year | 40/41 | €289 | €859 | +€570 | +197.7% |
| Trade receivables | 40 | €250 | €820 | +€570 | +228.2% |
| Other amounts receivable | 41 | €39 | €39 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €32,520 | €44,760 | +€12,240 | +37.6% |
| Deferred charges and accrued income | 490/1 | €895 | €927 | +€31 | +3.5% |
| Total equity and liabilities | 10/49 | €208,786 | €214,594 | +€5,808 | +2.8% |
| Equity | 10/15 | €89,599 | €107,367 | +€17,768 | +19.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €83,399 | €101,167 | +€17,768 | +21.3% |
| Distributable reserves | 133 | €83,399 | €101,167 | +€17,768 | +21.3% |
| Amounts payable | 17/49 | €119,188 | €107,227 | -€11,960 | -10.0% |
| Amounts payable after more than one year | 17 | €82,641 | €73,380 | -€9,260 | -11.2% |
| Financial debts | 170/4 | €82,641 | €73,380 | -€9,260 | -11.2% |
| Amounts payable within one year | 42/48 | €36,547 | €33,847 | -€2,700 | -7.4% |
| Current portion of amounts payable after more than one year | 42 | €10,974 | €12,181 | +€1,207 | +11.0% |
| Trade debts | 44 | €1,084 | €1,737 | +€653 | +60.3% |
| Suppliers | 440/4 | €1,084 | €1,737 | +€653 | +60.3% |
| Taxes, remuneration and social security | 45 | €3,449 | €7,441 | +€3,992 | +115.8% |
| Taxes | 450/3 | €3,449 | €7,441 | +€3,992 | +115.8% |
| Other amounts payable | 47/48 | €21,040 | €12,488 | -€8,553 | -40.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,911 | €11,913 | +€2 | 0.0% |
| Other operating charges | 640/8 | €1,602 | €1,780 | +€178 | +11.1% |
| Gross operating margin | 9900 | €34,889 | €38,490 | +€3,601 | +10.3% |
| Operating profit (loss) | 9901 | €21,377 | €24,798 | +€3,421 | +16.0% |
| Financial income | 75/76B | €1 | €0 | -€0 | -63.3% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -63.3% |
| Financial charges | 65/66B | €2,269 | €2,293 | +€24 | +1.1% |
| Recurring financial charges | 65 | €2,269 | €2,293 | +€24 | +1.1% |
| Profit (loss) for the period before taxes | 9903 | €19,109 | €22,505 | +€3,396 | +17.8% |
| Income taxes | 67/77 | €137 | €4,737 | +€4,600 | +3366.6% |
| Profit (loss) for the period | 9904 | €18,972 | €17,768 | -€1,204 | -6.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,972 | €17,768 | -€1,204 | -6.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.