Nakya: 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.
Nakya
Largest movements
- Cash +€15,859
up €15,859 (+128.7%), from €12,321 to €28,180
mainly Other debts (+€60,000) and Net result for the year (+€44,303)
- Tangible fixed assets -€13,046
down €13,046 (-29.3%), from €44,534 to €31,489
- Tax, wage and social debts -€92,213
down €92,213 (-77.4%), from €119,146 to €26,934
- Other debts +€60,000
up €60,000 (+17.1%), from €351,834 to €411,834
- Reserves +€44,303
up €44,303 (+8.8%), from €504,435 to €548,738
- Debts after one year -€16,374
down €16,374 (-62.9%), from €26,014 to €9,640
- Taxes -€18,358
down €18,358, from €8,008 to -€10,350
- Financial charges -€8,808
down €8,808 (-81.1%), from €10,861 to €2,054
- Gross operating margin -€3,146
down €3,146 (-5.6%), from €55,701 to €52,555
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 | €1,043,171 | €1,038,725 | -€4,447 | -0.4% |
| Fixed assets | 21/28 | €994,534 | €981,489 | -€13,046 | -1.3% |
| Tangible fixed assets | 22/27 | €44,534 | €31,489 | -€13,046 | -29.3% |
| Leasing and similar rights | 25 | €44,534 | €31,489 | -€13,046 | -29.3% |
| Financial fixed assets | 28 | €950,000 | €950,000 | = | 0.0% |
| Current assets | 29/58 | €48,637 | €57,236 | +€8,599 | +17.7% |
| Amounts receivable within one year | 40/41 | €36,316 | €29,056 | -€7,260 | -20.0% |
| Trade receivables | 40 | €36,300 | €29,040 | -€7,260 | -20.0% |
| Other amounts receivable | 41 | €16 | €16 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,321 | €28,180 | +€15,859 | +128.7% |
| Total equity and liabilities | 10/49 | €1,043,171 | €1,038,725 | -€4,447 | -0.4% |
| Equity | 10/15 | €528,435 | €572,738 | +€44,303 | +8.4% |
| Contributions | 10/11 | €24,000 | €24,000 | = | 0.0% |
| Reserves | 13 | €504,435 | €548,738 | +€44,303 | +8.8% |
| Distributable reserves | 133 | €504,435 | €548,738 | +€44,303 | +8.8% |
| Amounts payable | 17/49 | €514,736 | €465,986 | -€48,750 | -9.5% |
| Amounts payable after more than one year | 17 | €26,014 | €9,640 | -€16,374 | -62.9% |
| Financial debts | 170/4 | €26,014 | €9,640 | -€16,374 | -62.9% |
| Amounts payable within one year | 42/48 | €488,722 | €456,347 | -€32,375 | -6.6% |
| Current portion of amounts payable after more than one year | 42 | €15,693 | €16,374 | +€682 | +4.3% |
| Trade debts | 44 | €2,049 | €1,205 | -€844 | -41.2% |
| Suppliers | 440/4 | €2,049 | €1,205 | -€844 | -41.2% |
| Taxes, remuneration and social security | 45 | €119,146 | €26,934 | -€92,213 | -77.4% |
| Taxes | 450/3 | €119,146 | €26,934 | -€92,213 | -77.4% |
| Other amounts payable | 47/48 | €351,834 | €411,834 | +€60,000 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,046 | €13,046 | = | 0.0% |
| Other operating charges | 640/8 | €3,613 | €3,502 | -€110 | -3.1% |
| Gross operating margin | 9900 | €55,701 | €52,555 | -€3,146 | -5.6% |
| Operating profit (loss) | 9901 | €39,042 | €36,007 | -€3,035 | -7.8% |
| Financial charges | 65/66B | €10,861 | €2,054 | -€8,808 | -81.1% |
| Recurring financial charges | 65 | €10,861 | €2,054 | -€8,808 | -81.1% |
| Profit (loss) for the period before taxes | 9903 | €28,181 | €33,953 | +€5,772 | +20.5% |
| Income taxes | 67/77 | €8,008 | -€10,350 | -€18,358 | |
| Profit (loss) for the period | 9904 | €20,173 | €44,303 | +€24,130 | +119.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,173 | €44,303 | +€24,130 | +119.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.