NAYA: what changed
Two fiscal 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
- Receivables within one year -€54,712
down €54,712 (-20.0%), from €274,014 to €219,302
of which Trade receivables: -€30,125
- Profit (loss) carried forward -€54,813
new in 2025: -€54,813
- Other debts +€3,085
up €3,085 (+58.1%), from €5,310 to €8,396
- Financial charges +€40,393
up €40,393 (+721.4%), from €5,599 to €45,992
- Gross operating margin -€13,253
down €13,253, from €5,282 to -€7,971
- Taxes -€10,595
down €10,595, from €10,590 to -€5
- Other operating charges -€353
down €353 (-37.6%), from €939 to €585
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 | €298,170 | €244,119 | -€54,052 | -18.1% |
| Fixed assets | 21/28 | €459 | €162 | -€297 | -64.7% |
| Tangible fixed assets | 22/27 | €459 | €162 | -€297 | -64.7% |
| Furniture and vehicles | 24 | €459 | €162 | -€297 | -64.7% |
| Current assets | 29/58 | €297,711 | €243,956 | -€53,754 | -18.1% |
| Stocks and contracts in progress | 3 | €21,498 | €21,631 | +€133 | +0.6% |
| Stocks | 30/36 | €21,498 | €21,631 | +€133 | +0.6% |
| Amounts receivable within one year | 40/41 | €274,014 | €219,302 | -€54,712 | -20.0% |
| Trade receivables | 40 | €49,998 | €19,873 | -€30,125 | -60.3% |
| Other amounts receivable | 41 | €224,016 | €199,429 | -€24,587 | -11.0% |
| Cash at bank and in hand | 54/58 | €2,199 | €3,024 | +€825 | +37.5% |
| Total equity and liabilities | 10/49 | €298,170 | €244,119 | -€54,052 | -18.1% |
| Equity | 10/15 | €276,136 | €221,323 | -€54,813 | -19.9% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €257,586 | €257,586 | = | 0.0% |
| Distributable reserves | 133 | €257,586 | €257,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€54,813 | -€54,813 | |
| Amounts payable | 17/49 | €22,034 | €22,795 | +€761 | +3.5% |
| Amounts payable within one year | 42/48 | €19,917 | €22,795 | +€2,878 | +14.5% |
| Trade debts | 44 | €4,017 | €3,812 | -€205 | -5.1% |
| Suppliers | 440/4 | €4,017 | €3,812 | -€205 | -5.1% |
| Taxes, remuneration and social security | 45 | €10,590 | €10,588 | -€2 | 0.0% |
| Taxes | 450/3 | €10,590 | €10,588 | -€2 | 0.0% |
| Other amounts payable | 47/48 | €5,310 | €8,396 | +€3,085 | +58.1% |
| Accrued charges and deferred income | 492/3 | €2,117 | - | -€2,117 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €297 | €297 | = | 0.0% |
| Other operating charges | 640/8 | €939 | €585 | -€353 | -37.6% |
| Gross operating margin | 9900 | €5,282 | -€7,971 | -€13,253 | |
| Operating profit (loss) | 9901 | €4,046 | -€8,854 | -€12,900 | |
| Financial income | 75/76B | €30 | €28 | -€2 | -6.8% |
| Recurring financial income | 75 | €30 | €28 | -€2 | -6.8% |
| Financial charges | 65/66B | €5,599 | €45,992 | +€40,393 | +721.4% |
| Recurring financial charges | 65 | €5,599 | €45,992 | +€40,393 | +721.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,523 | -€54,818 | -€53,295 | -3499.8% |
| Income taxes | 67/77 | €10,590 | -€5 | -€10,595 | |
| Profit (loss) for the period | 9904 | -€12,113 | -€54,813 | -€42,700 | -352.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,113 | -€54,813 | -€42,700 | -352.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.