NAYEMAYI: 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.
NAYEMAYI
Largest movements
- Cash -€30,561
down €30,561 (-67.0%), from €45,608 to €15,047
mainly Investment in fixed assets (net) (-€20,393) and Contributions, distributions and other (-€6,000)
- Intangible fixed assets +€26,698
new in 2025: €26,698
- Tangible fixed assets -€12,337
down €12,337 (-71.8%), from €17,173 to €4,837
of which Assets under construction and advance payments: -€7,560
- Receivables within one year +€1,581
up €1,581 (+711.7%), from €222 to €1,803
of which Trade receivables: +€1,225
- Deferred charges and accrued income +€724
new in 2025: €724
- Other debts -€5,731
down €5,731 (-46.6%), from €12,296 to €6,564
- Tax, wage and social debts -€3,895
down €3,895 (-37.5%), from €10,379 to €6,484
- Trade debts -€3,839
down €3,839 (-78.1%), from €4,917 to €1,078
- Gross operating margin -€20,741
down €20,741 (-55.9%), from €37,071 to €16,330
- Taxes -€5,437
down €5,437 (-60.9%), from €8,921 to €3,484
- Other operating charges +€588
up €588 (+116.6%), from €504 to €1,092
- Depreciation +€391
up €391 (+6.9%), from €5,641 to €6,032
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 | €63,003 | €49,108 | -€13,895 | -22.1% |
| Fixed assets | 21/28 | €17,173 | €31,535 | +€14,361 | +83.6% |
| Intangible fixed assets | 21 | - | €26,698 | +€26,698 | |
| Tangible fixed assets | 22/27 | €17,173 | €4,837 | -€12,337 | -71.8% |
| Furniture and vehicles | 24 | €9,613 | €4,837 | -€4,777 | -49.7% |
| Assets under construction and advance payments | 27 | €7,560 | - | -€7,560 | |
| Current assets | 29/58 | €45,830 | €17,574 | -€28,256 | -61.7% |
| Amounts receivable within one year | 40/41 | €222 | €1,803 | +€1,581 | +711.7% |
| Trade receivables | 40 | €222 | €1,447 | +€1,225 | +551.5% |
| Other amounts receivable | 41 | - | €356 | +€356 | |
| Cash at bank and in hand | 54/58 | €45,608 | €15,047 | -€30,561 | -67.0% |
| Deferred charges and accrued income | 490/1 | - | €724 | +€724 | |
| Total equity and liabilities | 10/49 | €63,003 | €49,108 | -€13,895 | -22.1% |
| Equity | 10/15 | €35,412 | €34,982 | -€429 | -1.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,912 | €32,482 | -€429 | -1.3% |
| Amounts payable | 17/49 | €27,591 | €14,126 | -€13,466 | -48.8% |
| Amounts payable within one year | 42/48 | €27,591 | €14,126 | -€13,466 | -48.8% |
| Trade debts | 44 | €4,917 | €1,078 | -€3,839 | -78.1% |
| Suppliers | 440/4 | €4,917 | €1,078 | -€3,839 | -78.1% |
| Taxes, remuneration and social security | 45 | €10,379 | €6,484 | -€3,895 | -37.5% |
| Taxes | 450/3 | €10,379 | €6,484 | -€3,895 | -37.5% |
| Other amounts payable | 47/48 | €12,296 | €6,564 | -€5,731 | -46.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,641 | €6,032 | +€391 | +6.9% |
| Other operating charges | 640/8 | €504 | €1,092 | +€588 | +116.6% |
| Non-recurring operating charges | 66A | €75 | - | -€75 | |
| Gross operating margin | 9900 | €37,071 | €16,330 | -€20,741 | -55.9% |
| Operating profit (loss) | 9901 | €30,851 | €9,206 | -€21,645 | -70.2% |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €125 | €158 | +€33 | +26.1% |
| Recurring financial charges | 65 | €125 | €158 | +€33 | +26.1% |
| Profit (loss) for the period before taxes | 9903 | €30,726 | €9,054 | -€21,672 | -70.5% |
| Income taxes | 67/77 | €8,921 | €3,484 | -€5,437 | -60.9% |
| Profit (loss) for the period | 9904 | €21,805 | €5,571 | -€16,235 | -74.5% |
| Profit (loss) for the period to be appropriated | 9905 | €21,805 | €5,571 | -€16,235 | -74.5% |
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 12 October 2026 via checked.be.