NAYAN: 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.
What changed
NAYAN
NACE 62.200, Computer consultancy and computer facilities management
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€1.3m
2024 · €1.1m+€194,533
Equity
€2.3m
2024 · €2.5m-€171,741
Cash
€6.5m
2024 · €9.3m-€2.8m
Balance sheet total
€14.2m
2024 · €15.6m-€1.4m
Largest movements
Assets
- Cash -€2.8m
down €2.8m (-30.1%), from €9.3m to €6.5m
mainly Other debts (-€2.0m) and Contributions, distributions and other (-€1.5m)
- Receivables within one year +€1.3m
up €1.3m (+25.2%), from €5.0m to €6.3m
of which Other amounts receivable: +€1.5m
- Intangible fixed assets +€161,322
up €161,322 (+37.8%), from €426,780 to €588,102
Equity and liabilities
- Other debts -€2.0m
down €2.0m (-47.3%), from €4.1m to €2.2m
- Trade debts +€1.7m
up €1.7m (+66.7%), from €2.6m to €4.3m
- Advances received -€1.2m
down €1.2m (-74.3%), from €1.6m to €412,184
- Profit (loss) carried forward -€171,741
down €171,741 (-31.9%), from €538,390 to €366,649
Income statement
- Services and other goods +€641,868
up €641,868 (+7.2%), from €8.9m to €9.5m
- Staff costs -€605,391
down €605,391 (-12.5%), from €4.8m to €4.2m
- Turnover +€222,550
up €222,550 (+1.3%), from €17.4m to €17.7m
- Goods and materials -€186,493
down €186,493 (-7.6%), from €2.4m to €2.3m
of which Purchases: -€436,612
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.
Result 2024
€1.1m
Turnover
+€222,550
Other operating income
-€18,324
Goods and materials
+€186,493
Services and other goods
-€641,868
Staff costs
+€605,391
Depreciation
-€90,533
Write-downs
+€9,692
Other operating charges
-€51,166
Other operating items
-€45,834
Financial income
-€100,225
Financial charges
+€77,519
Taxes
+€40,838
Result 2025
€1.3m
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.
From operations
-€818,938
Investment
-€489,989
Financing
-€1.5m
Cash 2024
€9.3m
From operations (derived)
-€818,938
Net result for the year
+€1.3m
Depreciation
+€193,253
Stocks and contracts
+€102,186
Receivables within one year
-€1.3m
Deferred charges and accrued income
+€34,668
Trade debts
+€1.7m
Tax, wage and social debts
+€129,014
Advances received
-€1.2m
Other debts
-€2.0m
Accrued charges and deferred income
+€58,895
Investment (derived)
-€489,989
Investment in fixed assets (net)
-€489,989
Financing
-€1.5m
Contributions, distributions and other
-€1.5m
Cash 2025
€6.5m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,556,693 | €14,166,830 | -€1.4m | -8.9% |
| Fixed assets | 21/28 | €524,181 | €820,917 | +€296,736 | +56.6% |
| Intangible fixed assets | 21 | €426,780 | €588,102 | +€161,322 | +37.8% |
| Tangible fixed assets | 22/27 | €61,205 | €209,813 | +€148,608 | +242.8% |
| Plant, machinery and equipment | 23 | €14,868 | €7,979 | -€6,889 | -46.3% |
| Furniture and vehicles | 24 | €46,337 | €45,626 | -€711 | -1.5% |
| Other tangible fixed assets | 26 | - | €156,208 | +€156,208 | |
| Financial fixed assets | 28 | €36,196 | €23,002 | -€13,194 | -36.5% |
| Affiliated companies | 280/1 | €22,041 | €22,041 | = | 0.0% |
| Participating interests | 280 | €22,041 | €22,041 | = | 0.0% |
| Other financial fixed assets | 284/8 | €14,155 | €961 | -€13,194 | -93.2% |
| Amounts receivable and cash guarantees | 285/8 | €14,155 | €961 | -€13,194 | -93.2% |
| Current assets | 29/58 | €15,032,512 | €13,345,913 | -€1.7m | -11.2% |
| Stocks and contracts in progress | 3 | €578,559 | €476,373 | -€102,186 | -17.7% |
| Stocks | 30/36 | €578,559 | €476,373 | -€102,186 | -17.7% |
| Raw materials and consumables | 30/31 | €160,328 | €199,770 | +€39,442 | +24.6% |
| Goods purchased for resale | 34 | €418,231 | €276,603 | -€141,628 | -33.9% |
| Amounts receivable within one year | 40/41 | €4,997,267 | €6,256,449 | +€1.3m | +25.2% |
| Trade receivables | 40 | €3,812,357 | €3,615,933 | -€196,424 | -5.2% |
| Other amounts receivable | 41 | €1,184,910 | €2,640,516 | +€1.5m | +122.8% |
| Cash at bank and in hand | 54/58 | €9,342,626 | €6,533,699 | -€2.8m | -30.1% |
| Deferred charges and accrued income | 490/1 | €114,060 | €79,392 | -€34,668 | -30.4% |
| Total equity and liabilities | 10/49 | €15,556,693 | €14,166,830 | -€1.4m | -8.9% |
| Equity | 10/15 | €2,475,607 | €2,303,866 | -€171,741 | -6.9% |
| 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 | €1,875,717 | €1,875,717 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,842,000 | €1,842,000 | = | 0.0% |
| Distributable reserves | 133 | €27,567 | €27,567 | = | 0.0% |
| Profit (loss) carried forward | 14 | €538,390 | €366,649 | -€171,741 | -31.9% |
| Provisions and deferred taxes | 16 | €92,515 | €92,515 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €92,515 | €92,515 | = | 0.0% |
| Other liabilities and charges | 164/5 | €92,515 | €92,515 | = | 0.0% |
| Amounts payable | 17/49 | €12,988,571 | €11,770,449 | -€1.2m | -9.4% |
| Amounts payable within one year | 42/48 | €12,972,427 | €11,695,410 | -€1.3m | -9.8% |
| Trade debts | 44 | €2,605,652 | €4,344,240 | +€1.7m | +66.7% |
| Suppliers | 440/4 | €2,605,652 | €4,344,240 | +€1.7m | +66.7% |
| Advances received on contracts in progress | 46 | €1,606,262 | €412,184 | -€1.2m | -74.3% |
| Taxes, remuneration and social security | 45 | €4,634,133 | €4,763,147 | +€129,014 | +2.8% |
| Taxes | 450/3 | €3,823,670 | €4,099,506 | +€275,836 | +7.2% |
| Remuneration and social security | 454/9 | €810,463 | €663,641 | -€146,822 | -18.1% |
| Other amounts payable | 47/48 | €4,126,380 | €2,175,839 | -€2.0m | -47.3% |
| Accrued charges and deferred income | 492/3 | €16,144 | €75,039 | +€58,895 | +364.8% |
| Operating income | 70/76A | €17,970,526 | €18,130,461 | +€159,935 | +0.9% |
| Turnover | 70 | €17,430,754 | €17,653,304 | +€222,550 | +1.3% |
| Own construction capitalised | 72 | €367,948 | €323,657 | -€44,291 | -12.0% |
| Other operating income | 74 | €171,824 | €153,500 | -€18,324 | -10.7% |
| Operating charges | 60/66A | €16,307,034 | €16,290,568 | -€16,466 | -0.1% |
| Goods for resale, raw materials and consumables | 60 | €2,440,438 | €2,253,945 | -€186,493 | -7.6% |
| Purchases | 600/8 | €2,588,371 | €2,151,759 | -€436,612 | -16.9% |
| Change in stocks: decrease (increase) | 609 | -€147,933 | €102,186 | +€250,119 | |
| Services and other goods | 61 | €8,866,196 | €9,508,064 | +€641,868 | +7.2% |
| Remuneration, social security and pensions | 62 | €4,846,072 | €4,240,681 | -€605,391 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,720 | €193,253 | +€90,533 | +88.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | -€9,692 | -€9,692 | |
| Other operating charges | 640/8 | €51,608 | €102,774 | +€51,166 | +99.1% |
| Non-recurring operating charges | 66A | - | €1,543 | +€1,543 | |
| Operating profit (loss) | 9901 | €1,663,492 | €1,839,893 | +€176,401 | +10.6% |
| Financial income | 75/76B | €292,040 | €191,815 | -€100,225 | -34.3% |
| Recurring financial income | 75 | €292,040 | €191,815 | -€100,225 | -34.3% |
| Income from current assets | 751 | €88,672 | €73,372 | -€15,300 | -17.3% |
| Other financial income | 752/9 | €203,368 | €118,443 | -€84,925 | -41.8% |
| Financial charges | 65/66B | €330,828 | €253,309 | -€77,519 | -23.4% |
| Recurring financial charges | 65 | €330,828 | €253,309 | -€77,519 | -23.4% |
| Debt charges | 650 | €6,402 | €2,280 | -€4,122 | -64.4% |
| Other financial charges | 652/9 | €324,426 | €251,029 | -€73,397 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €1,624,704 | €1,778,399 | +€153,695 | +9.5% |
| Income taxes | 67/77 | €490,978 | €450,140 | -€40,838 | -8.3% |
| Taxes | 670/3 | €490,978 | €450,140 | -€40,838 | -8.3% |
| Profit (loss) for the period | 9904 | €1,133,726 | €1,328,259 | +€194,533 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,133,726 | €1,328,259 | +€194,533 | +17.2% |
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.