NAYIL PARTNERS: what changed
NAYIL PARTNERS
Largest movements
- Receivables within one year -€9,157
down €9,157 (-15.1%), from €60,513 to €51,356
- Cash -€957
down €957 (-3.8%), from €24,920 to €23,963
mainly Net result for the year (-€10,051) and Trade debts (-€62)
- Profit (loss) carried forward -€10,051
down €10,051 (-15.6%), from €64,486 to €54,434
- Financial income -€5,266
down €5,266 (-66.4%), from €7,928 to €2,661
of which Non-recurring financial income: -€4,070
- Gross operating margin +€5,177
up €5,177 (+32.6%), from -€15,858 to -€10,681
- Financial charges -€1,474
down €1,474 (-69.0%), from €2,137 to €663
- Taxes +€1,357
up €1,357 (+11,907%), from €11 to €1,369
- Depreciation -€410
no longer reported in 2025 (was €410)
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,432 | €75,319 | -€10,114 | -11.8% |
| Current assets | 29/58 | €85,432 | €75,319 | -€10,114 | -11.8% |
| Amounts receivable within one year | 40/41 | €60,513 | €51,356 | -€9,157 | -15.1% |
| Other amounts receivable | 41 | €60,513 | €51,356 | -€9,157 | -15.1% |
| Cash at bank and in hand | 54/58 | €24,920 | €23,963 | -€957 | -3.8% |
| Total equity and liabilities | 10/49 | €85,432 | €75,319 | -€10,114 | -11.8% |
| Equity | 10/15 | €84,314 | €74,263 | -€10,051 | -11.9% |
| Contributions | 10/11 | €17,968 | €17,968 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €64,486 | €54,434 | -€10,051 | -15.6% |
| Amounts payable | 17/49 | €1,118 | €1,056 | -€62 | -5.6% |
| Amounts payable within one year | 42/48 | €1,118 | €1,056 | -€62 | -5.6% |
| Trade debts | 44 | €1,118 | €1,056 | -€62 | -5.6% |
| Suppliers | 440/4 | €1,118 | €1,056 | -€62 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €410 | - | -€410 | |
| Other operating charges | 640/8 | €98 | - | -€98 | |
| Gross operating margin | 9900 | -€15,858 | -€10,681 | +€5,177 | +32.6% |
| Operating profit (loss) | 9901 | -€16,366 | -€10,681 | +€5,685 | +34.7% |
| Financial income | 75/76B | €7,928 | €2,661 | -€5,266 | -66.4% |
| Recurring financial income | 75 | €3,858 | €2,661 | -€1,196 | -31.0% |
| Non-recurring financial income | 76B | €4,070 | - | -€4,070 | |
| Financial charges | 65/66B | €2,137 | €663 | -€1,474 | -69.0% |
| Recurring financial charges | 65 | €2,137 | €663 | -€1,474 | -69.0% |
| Profit (loss) for the period before taxes | 9903 | -€10,575 | -€8,682 | +€1,893 | +17.9% |
| Income taxes | 67/77 | €11 | €1,369 | +€1,357 | +11,907% |
| Profit (loss) for the period | 9904 | -€10,587 | -€10,051 | +€535 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,587 | -€10,051 | +€535 | +5.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.