NALLIAN: what changed
What changed
NALLIAN
NACE 62.100, Computer programming
filed annual accounts (NBB)
Net result for the year
-€1.1m
2024 · -€986,747-€105,269
Equity
€2.5m
2024 · €2.7m-€244,672
Cash
€402,183
2024 · €821,703-€419,520
Balance sheet total
€4.3m
2024 · €4.7m-€467,358
Largest movements
Assets
- Receivables within one year -€475,228
down €475,228 (-34.8%), from €1.4m to €890,756
of which Trade receivables: -€567,707
- Intangible fixed assets +€432,516
up €432,516 (+21.5%), from €2.0m to €2.4m
- Cash -€419,520
down €419,520 (-51.1%), from €821,703 to €402,183
mainly Investment in fixed assets (net) (-€1.7m) and Net result for the year (-€1.1m)
Equity and liabilities
- Profit (loss) carried forward -€1.1m
down €1.1m (-49.7%), from -€2.2m to -€3.3m
- Contributions +€824,038
up €824,038 (+17.8%), from €4.6m to €5.4m
of which Contributions outside capital: +€710,627
- Accrued charges and deferred income -€97,524
down €97,524 (-49.4%), from €197,372 to €99,848
- Current portion of long-term debt -€83,615
down €83,615 (-58.0%), from €144,111 to €60,496
- Debts after one year -€60,496
down €60,496 (-9.9%), from €610,496 to €550,000
Income statement
- Gross operating margin -€133,971
down €133,971 (-10.3%), from €1.3m to €1.2m
- Financial charges +€78,929
up €78,929 (+111%), from €71,036 to €149,965
of which Non-recurring financial charges: +€44,715
- Depreciation -€59,300
down €59,300 (-4.4%), from €1.3m to €1.3m
- Financial income +€38,348
up €38,348 (+30.8%), from €124,387 to €162,734
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€986,747
Gross operating margin
-€133,971
Staff costs
+€11,523
Depreciation
+€59,300
Write-downs
-€4,937
Other operating charges
+€4,107
Financial income
+€38,348
Financial charges
-€78,929
Taxes
-€710
Result 2025
-€1.1m
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€562,329
Investment
-€1.7m
Financing
+€703,233
Cash 2024
€821,703
From operations (derived)
+€562,329
Net result for the year
-€1.1m
Depreciation
+€1.3m
Receivables after one year
-€22,023
Receivables within one year
+€475,228
Deferred charges and accrued income
-€4,276
Trade debts
+€21,781
Smaller working-capital items
-€2,832
Accrued charges and deferred income
-€97,524
Investment (derived)
-€1.7m
Investment in fixed assets (net)
-€1.7m
Financing
+€703,233
Debts after one year
-€60,496
Current portion of long-term debt
-€83,615
Contributions, distributions and other
+€847,344
Cash 2025
€402,183
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,734,291 | €4,266,934 | -€467,358 | -9.9% |
| Fixed assets | 21/28 | €2,131,118 | €2,532,208 | +€401,090 | +18.8% |
| Intangible fixed assets | 21 | €2,015,845 | €2,448,361 | +€432,516 | +21.5% |
| Tangible fixed assets | 22/27 | €28,648 | €32,639 | +€3,991 | +13.9% |
| Plant, machinery and equipment | 23 | €5,443 | €3,750 | -€1,692 | -31.1% |
| Furniture and vehicles | 24 | €23,205 | €28,888 | +€5,683 | +24.5% |
| Financial fixed assets | 28 | €86,626 | €51,209 | -€35,417 | -40.9% |
| Current assets | 29/58 | €2,603,173 | €1,734,725 | -€868,448 | -33.4% |
| Amounts receivable after more than one year | 29 | €363,001 | €385,025 | +€22,023 | +6.1% |
| Other amounts receivable | 291 | €363,001 | €385,025 | +€22,023 | +6.1% |
| Amounts receivable within one year | 40/41 | €1,365,984 | €890,756 | -€475,228 | -34.8% |
| Trade receivables | 40 | €1,119,131 | €551,424 | -€567,707 | -50.7% |
| Other amounts receivable | 41 | €246,853 | €339,332 | +€92,480 | +37.5% |
| Cash at bank and in hand | 54/58 | €821,703 | €402,183 | -€419,520 | -51.1% |
| Deferred charges and accrued income | 490/1 | €52,485 | €56,761 | +€4,276 | +8.1% |
| Total equity and liabilities | 10/49 | €4,734,291 | €4,266,934 | -€467,358 | -9.9% |
| Equity | 10/15 | €2,703,641 | €2,458,969 | -€244,672 | -9.0% |
| Contributions | 10/11 | €4,622,861 | €5,446,900 | +€824,038 | +17.8% |
| Capital | 10 | €2,628,829 | €2,742,241 | +€113,412 | +4.3% |
| Issued capital | 100 | €2,714,146 | €2,742,241 | +€28,094 | +1.0% |
| Uncalled capital | 101 | €85,318 | €0 | -€85,318 | -100% |
| Contributions outside capital | 11 | €1,994,033 | €2,704,659 | +€710,627 | +35.6% |
| Share premium | 1100/10 | €1,994,033 | €2,704,659 | +€710,627 | +35.6% |
| Reserves | 13 | €14,498 | €14,498 | = | 0.0% |
| Non-distributable reserves | 130/1 | €14,498 | €14,498 | = | 0.0% |
| Legal reserve | 130 | €14,498 | €14,498 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,195,048 | -€3,287,064 | -€1.1m | -49.7% |
| Investment grants | 15 | €261,329 | €284,635 | +€23,306 | +8.9% |
| Amounts payable | 17/49 | €2,030,651 | €1,807,965 | -€222,686 | -11.0% |
| Amounts payable after more than one year | 17 | €610,496 | €550,000 | -€60,496 | -9.9% |
| Financial debts | 170/4 | €610,496 | €550,000 | -€60,496 | -9.9% |
| Amounts payable within one year | 42/48 | €1,222,783 | €1,158,116 | -€64,666 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €144,111 | €60,496 | -€83,615 | -58.0% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €978,709 | €1,000,490 | +€21,781 | +2.2% |
| Suppliers | 440/4 | €978,709 | €1,000,490 | +€21,781 | +2.2% |
| Taxes, remuneration and social security | 45 | €97,450 | €97,130 | -€320 | -0.3% |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €97,450 | €97,130 | -€320 | -0.3% |
| Other amounts payable | 47/48 | €2,513 | €0 | -€2,513 | -100% |
| Accrued charges and deferred income | 492/3 | €197,372 | €99,848 | -€97,524 | -49.4% |
| Remuneration, social security and pensions | 62 | €1,068,349 | €1,056,826 | -€11,523 | -1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,343,292 | €1,283,992 | -€59,300 | -4.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€4,937 | €0 | +€4,937 | |
| Other operating charges | 640/8 | €7,098 | €2,991 | -€4,107 | -57.9% |
| Gross operating margin | 9900 | €1,304,344 | €1,170,373 | -€133,971 | -10.3% |
| Operating profit (loss) | 9901 | -€1,109,458 | -€1,173,436 | -€63,978 | -5.8% |
| Financial income | 75/76B | €124,387 | €162,734 | +€38,348 | +30.8% |
| Recurring financial income | 75 | €124,387 | €162,734 | +€38,348 | +30.8% |
| Financial charges | 65/66B | €71,036 | €149,965 | +€78,929 | +111% |
| Recurring financial charges | 65 | €71,036 | €105,251 | +€34,214 | +48.2% |
| Non-recurring financial charges | 66B | - | €44,715 | +€44,715 | |
| Profit (loss) for the period before taxes | 9903 | -€1,056,107 | -€1,160,667 | -€104,559 | -9.9% |
| Income taxes | 67/77 | -€69,360 | -€68,651 | +€710 | +1.0% |
| Profit (loss) for the period | 9904 | -€986,747 | -€1,092,016 | -€105,269 | -10.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€986,747 | -€1,092,016 | -€105,269 | -10.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.