NAYB CONSULTING: 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.
NAYB CONSULTING
Largest movements
- Receivables within one year +€37,804
up €37,804 (+281%), from €13,467 to €51,271
of which Other amounts receivable: +€32,976
- Tangible fixed assets +€15,264
up €15,264 (+351%), from €4,349 to €19,613
- Cash +€7,007
up €7,007 (+36.9%), from €19,005 to €26,012
mainly Net result for the year (+€53,401) and Depreciation (+€4,319)
- Deferred charges and accrued income -€1,011
down €1,011 (-19.8%), from €5,098 to €4,087
- Profit (loss) carried forward +€52,568
up €52,568 (+164%), from €31,986 to €84,554
- Current portion of long-term debt +€3,680
new in 2025: €3,680
- Debts after one year +€3,066
new in 2025: €3,066
- Gross operating margin +€33,475
up €33,475 (+80.2%), from €41,758 to €75,234
- Taxes +€6,968
up €6,968 (+81.0%), from €8,604 to €15,572
- Depreciation +€4,154
up €4,154 (+2,527%), from €164 to €4,319
- Financial charges +€2,109
up €2,109 (+2,832%), from €74 to €2,183
- Financial income +€839
new in 2025: €839
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.
Derived cash bridge
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 | €41,920 | €100,983 | +€59,063 | +141% |
| Fixed assets | 21/28 | €4,349 | €19,613 | +€15,264 | +351% |
| Tangible fixed assets | 22/27 | €4,349 | €19,613 | +€15,264 | +351% |
| Furniture and vehicles | 24 | €4,349 | €19,613 | +€15,264 | +351% |
| Current assets | 29/58 | €37,571 | €81,369 | +€43,799 | +117% |
| Amounts receivable within one year | 40/41 | €13,467 | €51,271 | +€37,804 | +281% |
| Trade receivables | 40 | €13,467 | €18,295 | +€4,828 | +35.8% |
| Other amounts receivable | 41 | - | €32,976 | +€32,976 | |
| Cash at bank and in hand | 54/58 | €19,005 | €26,012 | +€7,007 | +36.9% |
| Deferred charges and accrued income | 490/1 | €5,098 | €4,087 | -€1,011 | -19.8% |
| Total equity and liabilities | 10/49 | €41,920 | €100,983 | +€59,063 | +141% |
| Equity | 10/15 | €32,986 | €85,554 | +€52,568 | +159% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,986 | €84,554 | +€52,568 | +164% |
| Amounts payable | 17/49 | €8,933 | €15,429 | +€6,496 | +72.7% |
| Amounts payable after more than one year | 17 | - | €3,066 | +€3,066 | |
| Financial debts | 170/4 | - | €3,066 | +€3,066 | |
| Amounts payable within one year | 42/48 | €8,933 | €12,362 | +€3,429 | +38.4% |
| Current portion of amounts payable after more than one year | 42 | - | €3,680 | +€3,680 | |
| Trade debts | 44 | €1,270 | €1,220 | -€49 | -3.9% |
| Suppliers | 440/4 | €1,270 | €1,220 | -€49 | -3.9% |
| Taxes, remuneration and social security | 45 | €7,081 | €6,879 | -€201 | -2.8% |
| Taxes | 450/3 | €7,081 | €6,879 | -€201 | -2.8% |
| Other amounts payable | 47/48 | €583 | €583 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €164 | €4,319 | +€4,154 | +2,527% |
| Other operating charges | 640/8 | €96 | €598 | +€502 | +523% |
| Gross operating margin | 9900 | €41,758 | €75,234 | +€33,475 | +80.2% |
| Operating profit (loss) | 9901 | €41,498 | €70,316 | +€28,819 | +69.4% |
| Financial income | 75/76B | - | €839 | +€839 | |
| Recurring financial income | 75 | - | €839 | +€839 | |
| Financial charges | 65/66B | €74 | €2,183 | +€2,109 | +2,832% |
| Recurring financial charges | 65 | €74 | €2,183 | +€2,109 | +2,832% |
| Profit (loss) for the period before taxes | 9903 | €41,423 | €68,973 | +€27,549 | +66.5% |
| Income taxes | 67/77 | €8,604 | €15,572 | +€6,968 | +81.0% |
| Profit (loss) for the period | 9904 | €32,819 | €53,401 | +€20,581 | +62.7% |
| Profit (loss) for the period to be appropriated | 9905 | €32,819 | €53,401 | +€20,581 | +62.7% |
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 22 October 2026 via checked.be.