NALIALI: 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.
NALIALI
Largest movements
- Cash +€56,602
up €56,602 (+36.8%), from €153,935 to €210,537
mainly Receivables within one year (+€55,039) and Depreciation (+€32,774)
- Receivables within one year -€55,039
down €55,039 (-66.2%), from €83,151 to €28,112
of which Other amounts receivable: -€33,908
- Tangible fixed assets -€24,554
down €24,554 (-17.2%), from €143,045 to €118,491
of which Furniture and vehicles: -€19,594
- Other debts -€25,402
no longer reported in 2025 (was €25,402)
- Profit (loss) carried forward +€18,214
up €18,214 (+6.0%), from €304,209 to €322,423
- Advances received -€11,500
no longer reported in 2025 (was €11,500)
- Depreciation +€4,937
up €4,937 (+17.7%), from €27,837 to €32,774
- Gross operating margin -€4,803
down €4,803 (-4.2%), from €114,698 to €109,895
- Taxes +€4,103
up €4,103 (+43.9%), from €9,349 to €13,452
- Financial charges +€1,262
up €1,262 (+283%), from €446 to €1,708
- Staff costs -€1,160
down €1,160 (-2.6%), from €43,997 to €42,837
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 | €381,867 | €358,640 | -€23,227 | -6.1% |
| Fixed assets | 21/28 | €144,545 | €119,991 | -€24,554 | -17.0% |
| Tangible fixed assets | 22/27 | €143,045 | €118,491 | -€24,554 | -17.2% |
| Land and buildings | 22 | €85,161 | €80,709 | -€4,452 | -5.2% |
| Plant, machinery and equipment | 23 | €2,036 | €1,528 | -€508 | -25.0% |
| Furniture and vehicles | 24 | €55,848 | €36,254 | -€19,594 | -35.1% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €237,322 | €238,649 | +€1,327 | +0.6% |
| Amounts receivable within one year | 40/41 | €83,151 | €28,112 | -€55,039 | -66.2% |
| Trade receivables | 40 | €25,727 | €4,596 | -€21,131 | -82.1% |
| Other amounts receivable | 41 | €57,424 | €23,516 | -€33,908 | -59.0% |
| Cash at bank and in hand | 54/58 | €153,935 | €210,537 | +€56,602 | +36.8% |
| Deferred charges and accrued income | 490/1 | €236 | - | -€236 | |
| Total equity and liabilities | 10/49 | €381,867 | €358,640 | -€23,227 | -6.1% |
| Equity | 10/15 | €331,669 | €349,883 | +€18,214 | +5.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €8,860 | €8,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €304,209 | €322,423 | +€18,214 | +6.0% |
| Amounts payable | 17/49 | €50,198 | €8,757 | -€41,441 | -82.6% |
| Amounts payable within one year | 42/48 | €50,198 | €8,757 | -€41,441 | -82.6% |
| Trade debts | 44 | €8,746 | €6,005 | -€2,741 | -31.3% |
| Suppliers | 440/4 | €8,746 | €6,005 | -€2,741 | -31.3% |
| Advances received on contracts in progress | 46 | €11,500 | - | -€11,500 | |
| Taxes, remuneration and social security | 45 | €4,550 | €2,752 | -€1,798 | -39.5% |
| Taxes | 450/3 | €1,084 | €1,706 | +€622 | +57.4% |
| Remuneration and social security | 454/9 | €3,466 | €1,046 | -€2,420 | -69.8% |
| Other amounts payable | 47/48 | €25,402 | - | -€25,402 | |
| Non-recurring operating income | 76A | €20,541 | - | -€20,541 | |
| Remuneration, social security and pensions | 62 | €43,997 | €42,837 | -€1,160 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,837 | €32,774 | +€4,937 | +17.7% |
| Other operating charges | 640/8 | €1,228 | €916 | -€312 | -25.4% |
| Gross operating margin | 9900 | €114,698 | €109,895 | -€4,803 | -4.2% |
| Operating profit (loss) | 9901 | €41,636 | €33,368 | -€8,268 | -19.9% |
| Financial income | 75/76B | €5 | €8 | +€3 | +60.0% |
| Recurring financial income | 75 | €5 | €8 | +€3 | +60.0% |
| Financial charges | 65/66B | €446 | €1,708 | +€1,262 | +283% |
| Recurring financial charges | 65 | €446 | €1,708 | +€1,262 | +283% |
| Profit (loss) for the period before taxes | 9903 | €41,195 | €31,668 | -€9,527 | -23.1% |
| Income taxes | 67/77 | €9,349 | €13,452 | +€4,103 | +43.9% |
| Profit (loss) for the period | 9904 | €31,846 | €18,216 | -€13,630 | -42.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,846 | €18,216 | -€13,630 | -42.8% |
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 22 October 2026 via checked.be.