NAYA Drinks: 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 Drinks
Largest movements
- Intangible fixed assets -€34,423
down €34,423 (-32.0%), from €107,546 to €73,123
- Stocks and contracts +€17,644
up €17,644 (+44.5%), from €39,690 to €57,334
- Receivables within one year +€8,321
up €8,321 (+87.5%), from €9,513 to €17,834
of which Trade receivables: +€4,421
- Cash +€8,114
up €8,114 (+66.5%), from €12,195 to €20,309
mainly Debts after one year (+€54,000) and Depreciation (+€44,032)
- Formation expenses -€2,570
down €2,570 (-30.9%), from €8,323 to €5,753
- Debts after one year +€54,000
up €54,000 (+18.5%), from €292,500 to €346,500
- Profit (loss) carried forward -€53,524
down €53,524 (-25.5%), from -€209,767 to -€263,291
- Investment grants -€19,084
down €19,084 (-89.2%), from €21,384 to €2,301
- Trade debts +€12,934
up €12,934 (+49.6%), from €26,097 to €39,031
- Staff costs -€18,307
down €18,307 (-97.7%), from €18,732 to €425
- Gross operating margin -€6,531
down €6,531 (-79.9%), from -€8,174 to -€14,705
- Financial charges +€481
up €481 (+4.0%), from €11,993 to €12,474
- Depreciation +€423
up €423 (+1.0%), from €43,609 to €44,032
- Other operating charges +€208
up €208 (+25.5%), from €815 to €1,023
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €186,792 | €181,438 | -€5,354 | -2.9% |
| Formation expenses | 20 | €8,323 | €5,753 | -€2,570 | -30.9% |
| Fixed assets | 21/28 | €114,704 | €78,160 | -€36,544 | -31.9% |
| Intangible fixed assets | 21 | €107,546 | €73,123 | -€34,423 | -32.0% |
| Tangible fixed assets | 22/27 | €6,158 | €4,037 | -€2,121 | -34.4% |
| Plant, machinery and equipment | 23 | €5,544 | €3,715 | -€1,829 | -33.0% |
| Furniture and vehicles | 24 | €614 | €322 | -€292 | -47.5% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €63,766 | €97,525 | +€33,759 | +52.9% |
| Stocks and contracts in progress | 3 | €39,690 | €57,334 | +€17,644 | +44.5% |
| Stocks | 30/36 | €39,690 | €57,334 | +€17,644 | +44.5% |
| Amounts receivable within one year | 40/41 | €9,513 | €17,834 | +€8,321 | +87.5% |
| Trade receivables | 40 | €8,760 | €13,181 | +€4,421 | +50.5% |
| Other amounts receivable | 41 | €753 | €4,653 | +€3,900 | +518% |
| Cash at bank and in hand | 54/58 | €12,195 | €20,309 | +€8,114 | +66.5% |
| Deferred charges and accrued income | 490/1 | €2,368 | €2,047 | -€321 | -13.5% |
| Total equity and liabilities | 10/49 | €186,792 | €181,438 | -€5,354 | -2.9% |
| Equity | 10/15 | -€185,383 | -€257,991 | -€72,608 | -39.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€209,767 | -€263,291 | -€53,524 | -25.5% |
| Investment grants | 15 | €21,384 | €2,301 | -€19,084 | -89.2% |
| Amounts payable | 17/49 | €372,175 | €439,429 | +€67,254 | +18.1% |
| Amounts payable after more than one year | 17 | €292,500 | €346,500 | +€54,000 | +18.5% |
| Financial debts | 170/4 | €292,500 | €346,500 | +€54,000 | +18.5% |
| Amounts payable within one year | 42/48 | €77,775 | €89,802 | +€12,027 | +15.5% |
| Financial debts | 43 | €248 | - | -€248 | |
| Credit institutions | 430/8 | €248 | - | -€248 | |
| Trade debts | 44 | €26,097 | €39,031 | +€12,934 | +49.6% |
| Suppliers | 440/4 | €26,097 | €39,031 | +€12,934 | +49.6% |
| Taxes, remuneration and social security | 45 | €321 | €203 | -€118 | -36.9% |
| Taxes | 450/3 | - | €203 | +€203 | |
| Remuneration and social security | 454/9 | €321 | - | -€321 | |
| Other amounts payable | 47/48 | €51,109 | €50,568 | -€541 | -1.1% |
| Accrued charges and deferred income | 492/3 | €1,900 | €3,127 | +€1,227 | +64.6% |
| Remuneration, social security and pensions | 62 | €18,732 | €425 | -€18,307 | -97.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,609 | €44,032 | +€423 | +1.0% |
| Other operating charges | 640/8 | €815 | €1,023 | +€208 | +25.5% |
| Gross operating margin | 9900 | -€8,174 | -€14,705 | -€6,531 | -79.9% |
| Operating profit (loss) | 9901 | -€71,330 | -€60,185 | +€11,145 | +15.6% |
| Financial income | 75/76B | €19,085 | €19,135 | +€50 | +0.3% |
| Recurring financial income | 75 | €19,085 | €19,135 | +€50 | +0.3% |
| Financial charges | 65/66B | €11,993 | €12,474 | +€481 | +4.0% |
| Recurring financial charges | 65 | €11,993 | €12,474 | +€481 | +4.0% |
| Profit (loss) for the period before taxes | 9903 | -€64,238 | -€53,524 | +€10,714 | +16.7% |
| Profit (loss) for the period | 9904 | -€64,238 | -€53,524 | +€10,714 | +16.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€64,238 | -€53,524 | +€10,714 | +16.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.