NALYA: 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.
NALYA
Largest movements
- Receivables within one year -€6,166
no longer reported in 2025 (was €6,166)
of which Trade receivables: -€5,194
- Tangible fixed assets -€2,789
no longer reported in 2025 (was €2,789)
of which Plant, machinery and equipment: -€1,619
- Cash -€1,762
down €1,762 (-82.0%), from €2,149 to €387
mainly Other debts (-€10,209) and Trade debts (-€5,427)
- Other debts -€10,209
down €10,209 (-54.4%), from €18,771 to €8,562
- Trade debts -€5,427
down €5,427 (-59.8%), from €9,071 to €3,645
- Profit (loss) carried forward +€3,265
up €3,265 (+17.4%), from -€18,739 to -€15,474
- Tax, wage and social debts +€1,654
new in 2025: €1,654
- Purchases and services -€33,663
down €33,663 (-43.6%), from €77,251 to €43,588
- Gross operating margin +€23,430
up €23,430, from -€16,244 to €7,186
- Turnover -€9,934
down €9,934 (-16.4%), from €60,707 to €50,774
- Depreciation +€1,120
up €1,120 (+67.1%), from €1,669 to €2,789
- Financial charges +€858
up €858 (+970.2%), from €88 to €946
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 | €11,104 | €387 | -€10,717 | -96.5% |
| Fixed assets | 21/28 | €2,789 | - | -€2,789 | |
| Tangible fixed assets | 22/27 | €2,789 | - | -€2,789 | |
| Plant, machinery and equipment | 23 | €1,619 | - | -€1,619 | |
| Furniture and vehicles | 24 | €1,170 | - | -€1,170 | |
| Current assets | 29/58 | €8,315 | €387 | -€7,928 | -95.3% |
| Amounts receivable within one year | 40/41 | €6,166 | - | -€6,166 | |
| Trade receivables | 40 | €5,194 | - | -€5,194 | |
| Other amounts receivable | 41 | €972 | - | -€972 | |
| Cash at bank and in hand | 54/58 | €2,149 | €387 | -€1,762 | -82.0% |
| Total equity and liabilities | 10/49 | €11,104 | €387 | -€10,717 | -96.5% |
| Equity | 10/15 | -€16,739 | -€13,474 | +€3,265 | +19.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,739 | -€15,474 | +€3,265 | +17.4% |
| Amounts payable | 17/49 | €27,842 | €13,861 | -€13,981 | -50.2% |
| Amounts payable within one year | 42/48 | €27,842 | €13,861 | -€13,981 | -50.2% |
| Trade debts | 44 | €9,071 | €3,645 | -€5,427 | -59.8% |
| Suppliers | 440/4 | €9,071 | €3,645 | -€5,427 | -59.8% |
| Taxes, remuneration and social security | 45 | - | €1,654 | +€1,654 | |
| Taxes | 450/3 | - | €1,654 | +€1,654 | |
| Other amounts payable | 47/48 | €18,771 | €8,562 | -€10,209 | -54.4% |
| Turnover | 70 | €60,707 | €50,774 | -€9,934 | -16.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,251 | €43,588 | -€33,663 | -43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,669 | €2,789 | +€1,120 | +67.1% |
| Other operating charges | 640/8 | €738 | €186 | -€552 | -74.8% |
| Gross operating margin | 9900 | -€16,244 | €7,186 | +€23,430 | |
| Operating profit (loss) | 9901 | -€18,650 | €4,211 | +€22,861 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €88 | €946 | +€858 | +970.2% |
| Recurring financial charges | 65 | €88 | €946 | +€858 | +970.2% |
| Profit (loss) for the period before taxes | 9903 | -€18,739 | €3,265 | +€22,003 | |
| Profit (loss) for the period | 9904 | -€18,739 | €3,265 | +€22,003 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,739 | €3,265 | +€22,003 |
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 9 October 2026 via checked.be.