NAYA GROUP: 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 GROUP
Largest movements
- Receivables within one year +€13,602
up €13,602 (+86.6%), from €15,710 to €29,312
- Cash -€6,390
down €6,390 (-13.2%), from €48,546 to €42,156
mainly Receivables within one year (-€13,602) and Other debts (-€4,137)
- Tangible fixed assets -€5,382
down €5,382 (-21.3%), from €25,248 to €19,866
of which Furniture and vehicles: -€3,281
- Tax, wage and social debts +€4,737
up €4,737 (+73.4%), from €6,451 to €11,188
of which Remuneration and social security: +€4,230
- Other debts -€4,137
down €4,137 (-19.7%), from €20,954 to €16,818
- Debts after one year -€2,507
down €2,507 (-39.7%), from €6,313 to €3,806
- Trade debts +€1,647
up €1,647 (+6.8%), from €24,279 to €25,926
- Gross operating margin -€6,524
down €6,524 (-33.8%), from €19,301 to €12,777
- Depreciation -€2,660
down €2,660 (-26.9%), from €9,882 to €7,222
- Taxes -€800
down €800 (-20.4%), from €3,921 to €3,121
- Other operating charges +€603
up €603 (+65.5%), from €921 to €1,524
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 | €104,924 | €106,042 | +€1,118 | +1.1% |
| Fixed assets | 21/28 | €29,460 | €23,478 | -€5,982 | -20.3% |
| Intangible fixed assets | 21 | €2,687 | €2,087 | -€600 | -22.3% |
| Tangible fixed assets | 22/27 | €25,248 | €19,866 | -€5,382 | -21.3% |
| Plant, machinery and equipment | 23 | €13,768 | €11,667 | -€2,101 | -15.3% |
| Furniture and vehicles | 24 | €11,480 | €8,199 | -€3,281 | -28.6% |
| Financial fixed assets | 28 | €1,525 | €1,525 | = | 0.0% |
| Current assets | 29/58 | €75,463 | €82,564 | +€7,100 | +9.4% |
| Stocks and contracts in progress | 3 | €9,970 | €9,970 | = | 0.0% |
| Stocks | 30/36 | €9,970 | €9,970 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €15,710 | €29,312 | +€13,602 | +86.6% |
| Trade receivables | 40 | €15,710 | €29,312 | +€13,602 | +86.6% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €48,546 | €42,156 | -€6,390 | -13.2% |
| Deferred charges and accrued income | 490/1 | €237 | €125 | -€112 | -47.2% |
| Total equity and liabilities | 10/49 | €104,924 | €106,042 | +€1,118 | +1.1% |
| Equity | 10/15 | €44,559 | €44,925 | +€366 | +0.8% |
| Contributions | 10/11 | €14,000 | €14,000 | = | 0.0% |
| Contributions outside capital | 11 | €14,000 | €14,000 | = | 0.0% |
| Other | 1109/19 | €14,000 | €14,000 | = | 0.0% |
| Reserves | 13 | €1,404 | €1,404 | = | 0.0% |
| Distributable reserves | 133 | €1,404 | €1,404 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,155 | €29,520 | +€366 | +1.3% |
| Amounts payable | 17/49 | €60,365 | €61,117 | +€752 | +1.2% |
| Amounts payable after more than one year | 17 | €6,313 | €3,806 | -€2,507 | -39.7% |
| Financial debts | 170/4 | €6,313 | €3,806 | -€2,507 | -39.7% |
| Amounts payable within one year | 42/48 | €54,052 | €57,311 | +€3,259 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €2,368 | €2,507 | +€139 | +5.9% |
| Trade debts | 44 | €24,279 | €25,926 | +€1,647 | +6.8% |
| Suppliers | 440/4 | €24,279 | €25,926 | +€1,647 | +6.8% |
| Advances received on contracts in progress | 46 | - | €872 | +€872 | |
| Taxes, remuneration and social security | 45 | €6,451 | €11,188 | +€4,737 | +73.4% |
| Taxes | 450/3 | €6,451 | €6,958 | +€507 | +7.9% |
| Remuneration and social security | 454/9 | - | €4,230 | +€4,230 | |
| Other amounts payable | 47/48 | €20,954 | €16,818 | -€4,137 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,882 | €7,222 | -€2,660 | -26.9% |
| Other operating charges | 640/8 | €921 | €1,524 | +€603 | +65.5% |
| Gross operating margin | 9900 | €19,301 | €12,777 | -€6,524 | -33.8% |
| Operating profit (loss) | 9901 | €8,498 | €4,031 | -€4,467 | -52.6% |
| Financial income | 75/76B | €3 | €1 | -€1 | -47.7% |
| Recurring financial income | 75 | €3 | €1 | -€1 | -47.7% |
| Financial charges | 65/66B | €390 | €546 | +€156 | +40.1% |
| Recurring financial charges | 65 | €390 | €546 | +€156 | +40.1% |
| Profit (loss) for the period before taxes | 9903 | €8,111 | €3,487 | -€4,625 | -57.0% |
| Income taxes | 67/77 | €3,921 | €3,121 | -€800 | -20.4% |
| Profit (loss) for the period | 9904 | €4,190 | €366 | -€3,824 | -91.3% |
| Profit (loss) for the period to be appropriated | 9905 | €4,190 | €366 | -€3,824 | -91.3% |
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 11 October 2026 via checked.be.