NAYLA: 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.
NAYLA
Largest movements
- Tangible fixed assets -€3,832
down €3,832 (-35.6%), from €10,769 to €6,937
of which Furniture and vehicles: -€3,832
- Cash -€2,018
down €2,018 (-41.3%), from €4,887 to €2,869
mainly Net result for the year (-€2,980) and Other debts (-€1,299)
- Receivables within one year -€1,022
down €1,022 (-37.3%), from €2,743 to €1,721
of which Trade receivables: -€1,066
- Deferred charges and accrued income +€571
up €571 (+451.0%), from €127 to €698
- Profit (loss) carried forward -€2,980
down €2,980 (-10.3%), from -€28,912 to -€31,892
- Other debts -€1,299
down €1,299 (-16.4%), from €7,918 to €6,619
- Trade debts -€1,054
down €1,054 (-75.3%), from €1,399 to €346
- Tax, wage and social debts -€968
down €968 (-10.5%), from €9,177 to €8,210
of which Taxes: -€508
- Turnover -€68,837
no longer reported in 2025 (was €68,837)
- Purchases and services -€61,729
no longer reported in 2025 (was €61,729)
- Staff costs +€1,813
up €1,813 (+16.1%), from €11,231 to €13,044
- Gross operating margin +€1,611
up €1,611 (+17.2%), from €9,373 to €10,984
- Financial income +€1,272
up €1,272 (+34.1%), from €3,728 to €5,000
of which Financial income: +€5,000
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 | €18,717 | €12,417 | -€6,300 | -33.7% |
| Fixed assets | 21/28 | €10,961 | €7,129 | -€3,832 | -35.0% |
| Tangible fixed assets | 22/27 | €10,769 | €6,937 | -€3,832 | -35.6% |
| Furniture and vehicles | 24 | €7,769 | €3,937 | -€3,832 | -49.3% |
| Assets under construction and advance payments | 27 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €193 | €193 | = | 0.0% |
| Current assets | 29/58 | €7,756 | €5,288 | -€2,469 | -31.8% |
| Amounts receivable within one year | 40/41 | €2,743 | €1,721 | -€1,022 | -37.3% |
| Trade receivables | 40 | €2,743 | €1,677 | -€1,066 | -38.9% |
| Other amounts receivable | 41 | - | €43 | +€43 | |
| Cash at bank and in hand | 54/58 | €4,887 | €2,869 | -€2,018 | -41.3% |
| Deferred charges and accrued income | 490/1 | €127 | €698 | +€571 | +451.0% |
| Total equity and liabilities | 10/49 | €18,717 | €12,417 | -€6,300 | -33.7% |
| Equity | 10/15 | €222 | -€2,758 | -€2,980 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €10,542 | €10,542 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,542 | €10,542 | = | 0.0% |
| Reserves not available under the articles | 1311 | €10,542 | €10,542 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,912 | -€31,892 | -€2,980 | -10.3% |
| Amounts payable | 17/49 | €18,495 | €15,175 | -€3,320 | -18.0% |
| Amounts payable within one year | 42/48 | €18,495 | €15,175 | -€3,320 | -18.0% |
| Trade debts | 44 | €1,399 | €346 | -€1,054 | -75.3% |
| Suppliers | 440/4 | €1,399 | €346 | -€1,054 | -75.3% |
| Taxes, remuneration and social security | 45 | €9,177 | €8,210 | -€968 | -10.5% |
| Taxes | 450/3 | €536 | €28 | -€508 | -94.9% |
| Remuneration and social security | 454/9 | €8,642 | €8,182 | -€459 | -5.3% |
| Other amounts payable | 47/48 | €7,918 | €6,619 | -€1,299 | -16.4% |
| Turnover | 70 | €68,837 | - | -€68,837 | |
| Non-recurring operating income | 76A | €2,264 | - | -€2,264 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,729 | - | -€61,729 | |
| Remuneration, social security and pensions | 62 | €11,231 | €13,044 | +€1,813 | +16.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,727 | €3,832 | +€105 | +2.8% |
| Other operating charges | 640/8 | €1,215 | €1,528 | +€313 | +25.8% |
| Non-recurring operating charges | 66A | €1,462 | - | -€1,462 | |
| Gross operating margin | 9900 | €9,373 | €10,984 | +€1,611 | +17.2% |
| Operating profit (loss) | 9901 | -€8,262 | -€7,419 | +€842 | +10.2% |
| Financial income | 75/76B | €3,728 | €5,000 | +€1,272 | +34.1% |
| Recurring financial income | 75 | €0 | €5,000 | +€5,000 | +16666566.7% |
| Non-recurring financial income | 76B | €3,728 | €5,000 | +€1,272 | +34.1% |
| Financial charges | 65/66B | €497 | €561 | +€64 | +12.8% |
| Recurring financial charges | 65 | €497 | €561 | +€64 | +12.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,030 | -€2,980 | +€2,050 | +40.8% |
| Income taxes | 67/77 | €197 | - | -€197 | |
| Profit (loss) for the period | 9904 | -€5,227 | -€2,980 | +€2,247 | +43.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,227 | -€2,980 | +€2,247 | +43.0% |
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 11 October 2026 via checked.be.