NAILYSE: 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.
NAILYSE
Largest movements
- Intangible fixed assets -€7,910
down €7,910 (-33.8%), from €23,419 to €15,509
- Tangible fixed assets +€1,890
new in 2025: €1,890
- Receivables within one year -€518
down €518 (-47.6%), from €1,089 to €571
of which Trade receivables: -€1,089
- Profit (loss) carried forward -€8,353
down €8,353 (-85.8%), from €9,731 to €1,378
- Other debts +€1,490
up €1,490 (+31.0%), from €4,810 to €6,300
- Trade debts +€265
up €265 (+1,917%), from €14 to €278
- Tax, wage and social debts -€261
no longer reported in 2025 (was €261)
- Other operating charges +€400
new in 2025: €400
- Depreciation +€85
up €85 (+1.1%), from €7,910 to €7,995
- Gross operating margin -€69
down €69 (-24.4%), from €281 to €212
- Financial charges -€3
down €3 (-1.8%), from €174 to €170
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 | €24,816 | €18,078 | -€6,739 | -27.2% |
| Fixed assets | 21/28 | €23,419 | €17,399 | -€6,020 | -25.7% |
| Intangible fixed assets | 21 | €23,419 | €15,509 | -€7,910 | -33.8% |
| Tangible fixed assets | 22/27 | - | €1,890 | +€1,890 | |
| Furniture and vehicles | 24 | - | €1,890 | +€1,890 | |
| Current assets | 29/58 | €1,397 | €679 | -€719 | -51.4% |
| Amounts receivable within one year | 40/41 | €1,089 | €571 | -€518 | -47.6% |
| Trade receivables | 40 | €1,089 | - | -€1,089 | |
| Other amounts receivable | 41 | - | €571 | +€571 | |
| Cash at bank and in hand | 54/58 | €270 | €108 | -€162 | -60.0% |
| Deferred charges and accrued income | 490/1 | €38 | - | -€38 | |
| Total equity and liabilities | 10/49 | €24,816 | €18,078 | -€6,739 | -27.2% |
| Equity | 10/15 | €19,731 | €11,378 | -€8,353 | -42.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,731 | €1,378 | -€8,353 | -85.8% |
| Amounts payable | 17/49 | €5,085 | €6,700 | +€1,615 | +31.8% |
| Amounts payable within one year | 42/48 | €5,085 | €6,700 | +€1,615 | +31.8% |
| Trade debts | 44 | €14 | €278 | +€265 | +1,917% |
| Suppliers | 440/4 | €14 | €278 | +€265 | +1,917% |
| Advances received on contracts in progress | 46 | - | €121 | +€121 | |
| Taxes, remuneration and social security | 45 | €261 | - | -€261 | |
| Taxes | 450/3 | €261 | - | -€261 | |
| Other amounts payable | 47/48 | €4,810 | €6,300 | +€1,490 | +31.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,910 | €7,995 | +€85 | +1.1% |
| Other operating charges | 640/8 | - | €400 | +€400 | |
| Gross operating margin | 9900 | €281 | €212 | -€69 | -24.4% |
| Operating profit (loss) | 9901 | -€7,630 | -€8,183 | -€553 | -7.2% |
| Financial charges | 65/66B | €174 | €170 | -€3 | -1.8% |
| Recurring financial charges | 65 | €174 | €170 | -€3 | -1.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,803 | -€8,353 | -€550 | -7.0% |
| Profit (loss) for the period | 9904 | -€7,803 | -€8,353 | -€550 | -7.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,803 | -€8,353 | -€550 | -7.0% |
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 23 October 2026 via checked.be.