NALIA GESTION: 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.
NALIA GESTION
Largest movements
- Tangible fixed assets -€299,447
no longer reported in 2025 (was €299,447)
- Cash +€229,197
up €229,197 (+1,427%), from €16,066 to €245,263
mainly Net result for the year (+€392,108) and Investment in fixed assets (net) (+€299,447)
- Receivables within one year -€7,389
no longer reported in 2025 (was €7,389)
- Profit (loss) carried forward +€392,108
up €392,108 (+87.5%), from -€448,085 to -€55,977
- Debts after one year -€228,000
no longer reported in 2025 (was €228,000)
- Other debts -€220,364
down €220,364 (-96.1%), from €229,349 to €8,985
- Contributions -€71,400
down €71,400 (-25.0%), from €285,400 to €214,000
- Reserves +€71,400
new in 2025: €71,400
- Gross operating margin +€455,599
up €455,599, from -€48,714 to €406,885
- Depreciation -€10,909
no longer reported in 2025 (was €10,909)
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 | €323,239 | €245,263 | -€77,977 | -24.1% |
| Fixed assets | 21/28 | €299,447 | - | -€299,447 | |
| Tangible fixed assets | 22/27 | €299,447 | - | -€299,447 | |
| Land and buildings | 22 | €299,447 | - | -€299,447 | |
| Current assets | 29/58 | €23,793 | €245,263 | +€221,470 | +931% |
| Amounts receivable within one year | 40/41 | €7,389 | - | -€7,389 | |
| Trade receivables | 40 | €7,389 | - | -€7,389 | |
| Cash at bank and in hand | 54/58 | €16,066 | €245,263 | +€229,197 | +1,427% |
| Deferred charges and accrued income | 490/1 | €338 | - | -€338 | |
| Total equity and liabilities | 10/49 | €323,239 | €245,263 | -€77,977 | -24.1% |
| Equity | 10/15 | -€162,685 | €229,423 | +€392,108 | |
| Contributions | 10/11 | €285,400 | €214,000 | -€71,400 | -25.0% |
| Contributions outside capital | 11 | €285,400 | €214,000 | -€71,400 | -25.0% |
| Share premium | 1100/10 | €214,000 | - | -€214,000 | |
| Other | 1109/19 | €71,400 | €214,000 | +€142,600 | +200% |
| Reserves | 13 | - | €71,400 | +€71,400 | |
| Distributable reserves | 133 | - | €71,400 | +€71,400 | |
| Profit (loss) carried forward | 14 | -€448,085 | -€55,977 | +€392,108 | +87.5% |
| Amounts payable | 17/49 | €485,924 | €15,840 | -€470,084 | -96.7% |
| Amounts payable after more than one year | 17 | €228,000 | - | -€228,000 | |
| Financial debts | 170/4 | €228,000 | - | -€228,000 | |
| Amounts payable within one year | 42/48 | €257,924 | €15,840 | -€242,084 | -93.9% |
| Trade debts | 44 | €28,575 | €6,855 | -€21,720 | -76.0% |
| Suppliers | 440/4 | €28,575 | €6,855 | -€21,720 | -76.0% |
| Other amounts payable | 47/48 | €229,349 | €8,985 | -€220,364 | -96.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,909 | - | -€10,909 | |
| Other operating charges | 640/8 | €6,348 | €4,827 | -€1,521 | -24.0% |
| Gross operating margin | 9900 | -€48,714 | €406,885 | +€455,599 | |
| Operating profit (loss) | 9901 | -€65,972 | €402,058 | +€468,030 | |
| Financial charges | 65/66B | €8,415 | €9,950 | +€1,535 | +18.2% |
| Recurring financial charges | 65 | €8,415 | €9,950 | +€1,535 | +18.2% |
| Profit (loss) for the period before taxes | 9903 | -€74,387 | €392,108 | +€466,495 | |
| Income taxes | 67/77 | €551 | - | -€551 | |
| Profit (loss) for the period | 9904 | -€74,939 | €392,108 | +€467,046 | |
| Profit (loss) for the period to be appropriated | 9905 | -€74,939 | €392,108 | +€467,046 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.