NALAVENTURE: 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.
NALAVENTURE
Largest movements
- Cash +€20,823
up €20,823 (+600%), from €3,472 to €24,295
mainly Net result for the year (+€15,203) and Depreciation (+€5,000)
- Intangible fixed assets -€5,000
down €5,000 (-11.2%), from €44,466 to €39,466
- Receivables within one year +€1,767
up €1,767 (+56.8%), from €3,114 to €4,882
of which Trade receivables: +€1,750
- Profit (loss) carried forward +€15,203
up €15,203 (+196%), from €7,772 to €22,974
- Tax, wage and social debts +€4,307
up €4,307 (+137%), from €3,144 to €7,451
- Other debts -€1,974
down €1,974 (-5.2%), from €38,026 to €36,052
- Current portion of long-term debt +€846
new in 2025: €846
- Trade debts -€734
down €734 (-66.1%), from €1,110 to €376
- Turnover -€102,969
no longer reported in 2025 (was €102,969)
- Purchases and services -€88,353
no longer reported in 2025 (was €88,353)
- Gross operating margin +€11,194
up €11,194 (+76.6%), from €14,616 to €25,810
- Taxes +€3,097
up €3,097 (+164%), from €1,886 to €4,983
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 | €51,052 | €68,700 | +€17,648 | +34.6% |
| Fixed assets | 21/28 | €44,466 | €39,466 | -€5,000 | -11.2% |
| Intangible fixed assets | 21 | €44,466 | €39,466 | -€5,000 | -11.2% |
| Current assets | 29/58 | €6,586 | €29,234 | +€22,648 | +344% |
| Amounts receivable within one year | 40/41 | €3,114 | €4,882 | +€1,767 | +56.8% |
| Trade receivables | 40 | - | €1,750 | +€1,750 | |
| Other amounts receivable | 41 | €3,114 | €3,132 | +€17 | +0.6% |
| Cash at bank and in hand | 54/58 | €3,472 | €24,295 | +€20,823 | +600% |
| Deferred charges and accrued income | 490/1 | - | €57 | +€57 | |
| Total equity and liabilities | 10/49 | €51,052 | €68,700 | +€17,648 | +34.6% |
| Equity | 10/15 | €8,772 | €23,974 | +€15,203 | +173% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,772 | €22,974 | +€15,203 | +196% |
| Amounts payable | 17/49 | €42,280 | €44,725 | +€2,445 | +5.8% |
| Amounts payable within one year | 42/48 | €42,280 | €44,725 | +€2,445 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | - | €846 | +€846 | |
| Trade debts | 44 | €1,110 | €376 | -€734 | -66.1% |
| Suppliers | 440/4 | €1,110 | €376 | -€734 | -66.1% |
| Taxes, remuneration and social security | 45 | €3,144 | €7,451 | +€4,307 | +137% |
| Taxes | 450/3 | €3,144 | €7,451 | +€4,307 | +137% |
| Other amounts payable | 47/48 | €38,026 | €36,052 | -€1,974 | -5.2% |
| Turnover | 70 | €102,969 | - | -€102,969 | |
| Goods, raw materials, services and sundry goods | 60/61 | €88,353 | - | -€88,353 | |
| Remuneration, social security and pensions | 62 | €239 | - | -€239 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | €5,000 | = | 0.0% |
| Other operating charges | 640/8 | €1,019 | €134 | -€885 | -86.9% |
| Gross operating margin | 9900 | €14,616 | €25,810 | +€11,194 | +76.6% |
| Operating profit (loss) | 9901 | €8,358 | €20,676 | +€12,318 | +147% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €134 | €491 | +€358 | +268% |
| Recurring financial charges | 65 | €134 | €491 | +€358 | +268% |
| Profit (loss) for the period before taxes | 9903 | €8,225 | €20,185 | +€11,961 | +145% |
| Income taxes | 67/77 | €1,886 | €4,983 | +€3,097 | +164% |
| Profit (loss) for the period | 9904 | €6,339 | €15,203 | +€8,864 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €6,339 | €15,203 | +€8,864 | +140% |
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 18 October 2026 via checked.be.