NAYCA STUDIO: 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.
NAYCA STUDIO
Largest movements
- Receivables within one year +€12,016
up €12,016 (+53.8%), from €22,319 to €34,335
of which Other amounts receivable: +€18,369
- Cash -€1,524
no longer reported in 2024 (was €1,524)
mainly Receivables within one year (-€12,016) and Trade debts (-€5,600)
- Profit (loss) carried forward +€7,054
up €7,054 (+70.3%), from €10,040 to €17,094
- Tax, wage and social debts +€6,537
up €6,537 (+288.6%), from €2,265 to €8,802
- Trade debts -€5,600
down €5,600 (-84.5%), from €6,629 to €1,029
- Short-term financial debts +€2,501
new in 2024: €2,501
- Purchases and services +€77,349
up €77,349 (+57568.4%), from €134 to €77,483
- Turnover +€10,764
up €10,764 (+16.0%), from €67,471 to €78,235
- Taxes +€4,107
new in 2024: €4,107
- Gross operating margin +€3,946
up €3,946 (+40.2%), from €9,813 to €13,759
- Financial income +€1,238
up €1,238 (+165.2%), from €749 to €1,987
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.
Cash bridge derived
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 | €23,934 | €34,426 | +€10,492 | +43.8% |
| Fixed assets | 21/28 | €91 | €91 | = | 0.0% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €23,843 | €34,335 | +€10,492 | +44.0% |
| Amounts receivable within one year | 40/41 | €22,319 | €34,335 | +€12,016 | +53.8% |
| Trade receivables | 40 | €6,727 | €375 | -€6,352 | -94.4% |
| Other amounts receivable | 41 | €15,591 | €33,960 | +€18,369 | +117.8% |
| Cash at bank and in hand | 54/58 | €1,524 | - | -€1,524 | |
| Total equity and liabilities | 10/49 | €23,934 | €34,426 | +€10,492 | +43.8% |
| Equity | 10/15 | €15,040 | €22,094 | +€7,054 | +46.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,040 | €17,094 | +€7,054 | +70.3% |
| Amounts payable | 17/49 | €8,894 | €12,332 | +€3,438 | +38.7% |
| Amounts payable within one year | 42/48 | €8,894 | €12,332 | +€3,438 | +38.7% |
| Financial debts | 43 | - | €2,501 | +€2,501 | |
| Credit institutions | 430/8 | - | €2,501 | +€2,501 | |
| Trade debts | 44 | €6,629 | €1,029 | -€5,600 | -84.5% |
| Suppliers | 440/4 | €6,629 | €1,029 | -€5,600 | -84.5% |
| Taxes, remuneration and social security | 45 | €2,265 | €8,802 | +€6,537 | +288.6% |
| Taxes | 450/3 | €2,265 | €8,802 | +€6,537 | +288.6% |
| Turnover | 70 | €67,471 | €78,235 | +€10,764 | +16.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €134 | €77,483 | +€77,349 | +57568.4% |
| Other operating charges | 640/8 | €384 | €259 | -€125 | -32.6% |
| Gross operating margin | 9900 | €9,813 | €13,759 | +€3,946 | +40.2% |
| Operating profit (loss) | 9901 | €9,429 | €13,500 | +€4,071 | +43.2% |
| Financial income | 75/76B | €749 | €1,987 | +€1,238 | +165.2% |
| Recurring financial income | 75 | €749 | €1,987 | +€1,238 | +165.2% |
| Financial charges | 65/66B | €138 | €447 | +€309 | +224.5% |
| Recurring financial charges | 65 | €138 | €447 | +€309 | +224.5% |
| Profit (loss) for the period before taxes | 9903 | €10,040 | €15,040 | +€5,000 | +49.8% |
| Income taxes | 67/77 | - | €4,107 | +€4,107 | |
| Profit (loss) for the period | 9904 | €10,040 | €10,933 | +€893 | +8.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,040 | €10,933 | +€893 | +8.9% |
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 3 October 2026 via checked.be.