Naya: 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.
Naya
Largest movements
- Cash -€3,866
down €3,866 (-10.4%), from €37,121 to €33,255
mainly Net result for the year (-€2,817) and Trade debts (-€625)
- Profit (loss) carried forward -€2,817
down €2,817 (-13.1%), from -€21,488 to -€24,305
- Trade debts -€625
down €625 (-20.8%), from €2,998 to €2,373
- Gross operating margin +€1,061
up €1,061 (+35.5%), from -€2,989 to -€1,928
- Financial charges -€961
down €961 (-65.7%), from €1,462 to €502
- Other operating charges +€387
new in 2025: €387
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 | €61,160 | €57,718 | -€3,441 | -5.6% |
| Current assets | 29/58 | €61,160 | €57,718 | -€3,441 | -5.6% |
| Amounts receivable within one year | 40/41 | €24,039 | €24,464 | +€425 | +1.8% |
| Other amounts receivable | 41 | €24,039 | €24,464 | +€425 | +1.8% |
| Cash at bank and in hand | 54/58 | €37,121 | €33,255 | -€3,866 | -10.4% |
| Total equity and liabilities | 10/49 | €61,160 | €57,718 | -€3,441 | -5.6% |
| Equity | 10/15 | €46,162 | €43,345 | -€2,817 | -6.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,488 | -€24,305 | -€2,817 | -13.1% |
| Provisions and deferred taxes | 16 | €12,000 | €12,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €12,000 | €12,000 | = | 0.0% |
| Other liabilities and charges | 164/5 | €12,000 | €12,000 | = | 0.0% |
| Amounts payable | 17/49 | €2,998 | €2,373 | -€625 | -20.8% |
| Amounts payable within one year | 42/48 | €2,998 | €2,373 | -€625 | -20.8% |
| Trade debts | 44 | €2,998 | €2,373 | -€625 | -20.8% |
| Suppliers | 440/4 | €2,998 | €2,373 | -€625 | -20.8% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | -€2,989 | -€1,928 | +€1,061 | +35.5% |
| Operating profit (loss) | 9901 | -€2,989 | -€2,315 | +€674 | +22.6% |
| Financial charges | 65/66B | €1,462 | €502 | -€961 | -65.7% |
| Recurring financial charges | 65 | €1,462 | €502 | -€961 | -65.7% |
| Profit (loss) for the period before taxes | 9903 | -€4,452 | -€2,817 | +€1,635 | +36.7% |
| Profit (loss) for the period | 9904 | -€4,452 | -€2,817 | +€1,635 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,452 | -€2,817 | +€1,635 | +36.7% |
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 16 October 2026 via checked.be.