Nayala: 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.
Nayala
Largest movements
- Financial fixed assets +€9.2m
up €9.2m (+458631512.0%), from €2 to €9.2m
- Receivables after one year +€1.8m
up €1.8m (+84.2%), from €2.2m to €4.0m
- Current investments -€1.2m
down €1.2m (-3.8%), from €30.3m to €29.1m
- Short-term financial debts +€10.0m
new in 2024: €10.0m
- Financial income -€31.8m
down €31.8m (-96.2%), from €33.1m to €1.3m
- Financial charges +€532,858
up €532,858 (+2605.7%), from €20,449 to €553,307
- Gross operating margin -€212,376
down €212,376 (-608.2%), from -€34,918 to -€247,294
- Taxes +€96,716
new in 2024: €96,716
- Other operating charges +€89,793
new in 2024: €89,793
From the 31-12-2023 result to the 31-12-2024 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.
Cash bridge derived
Derived from the 31-12-2023 and 31-12-2024 balance sheets and the 31-12-2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2023 | 31-12-2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,911,607 | €43,337,988 | +€10.4m | +31.7% |
| Fixed assets | 21/28 | €2 | €9,204,306 | +€9.2m | +460215221.0% |
| Tangible fixed assets | 22/27 | - | €31,674 | +€31,674 | |
| Furniture and vehicles | 24 | - | €31,674 | +€31,674 | |
| Financial fixed assets | 28 | €2 | €9,172,632 | +€9.2m | +458631512.0% |
| Current assets | 29/58 | €32,911,605 | €34,133,681 | +€1.2m | +3.7% |
| Amounts receivable after more than one year | 29 | €2,176,465 | €4,009,598 | +€1.8m | +84.2% |
| Other amounts receivable | 291 | €2,176,465 | €4,009,598 | +€1.8m | +84.2% |
| Amounts receivable within one year | 40/41 | €480,309 | €474,971 | -€5,338 | -1.1% |
| Trade receivables | 40 | - | €4,840 | +€4,840 | |
| Other amounts receivable | 41 | €480,309 | €470,131 | -€10,178 | -2.1% |
| Current investments | 50/53 | €30,254,069 | €29,093,887 | -€1.2m | -3.8% |
| Cash at bank and in hand | 54/58 | €762 | €296,726 | +€295,964 | +38844.5% |
| Deferred charges and accrued income | 490/1 | - | €258,499 | +€258,499 | |
| Total equity and liabilities | 10/49 | €32,911,607 | €43,337,988 | +€10.4m | +31.7% |
| Equity | 10/15 | €32,884,792 | €33,160,689 | +€275,897 | +0.8% |
| Contributions | 10/11 | €3,020,500 | €3,020,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,864,292 | €30,140,189 | +€275,897 | +0.9% |
| Amounts payable | 17/49 | €26,815 | €10,177,299 | +€10.2m | +37853.2% |
| Amounts payable within one year | 42/48 | €26,815 | €10,177,299 | +€10.2m | +37853.2% |
| Financial debts | 43 | - | €10,000,040 | +€10.0m | |
| Credit institutions | 430/8 | - | €10,000,040 | +€10.0m | |
| Trade debts | 44 | €26,815 | €116,001 | +€89,186 | +332.6% |
| Suppliers | 440/4 | €26,815 | €116,001 | +€89,186 | +332.6% |
| Taxes, remuneration and social security | 45 | - | €61,257 | +€61,257 | |
| Taxes | 450/3 | - | €61,257 | +€61,257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €826 | +€826 | |
| Other operating charges | 640/8 | - | €89,793 | +€89,793 | |
| Gross operating margin | 9900 | -€34,918 | -€247,294 | -€212,376 | -608.2% |
| Operating profit (loss) | 9901 | -€34,918 | -€337,913 | -€302,995 | -867.7% |
| Financial income | 75/76B | €33,057,294 | €1,263,833 | -€31.8m | -96.2% |
| Recurring financial income | 75 | €33,057,294 | €1,263,833 | -€31.8m | -96.2% |
| Financial charges | 65/66B | €20,449 | €553,307 | +€532,858 | +2605.7% |
| Recurring financial charges | 65 | €20,449 | €553,307 | +€532,858 | +2605.7% |
| Profit (loss) for the period before taxes | 9903 | €33,001,927 | €372,614 | -€32.6m | -98.9% |
| Income taxes | 67/77 | - | €96,716 | +€96,716 | |
| Profit (loss) for the period | 9904 | €33,001,927 | €275,897 | -€32.7m | -99.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,001,927 | €275,897 | -€32.7m | -99.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.