NAYOMIKA: 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.
NAYOMIKA
Largest movements
- Receivables within one year +€66,854
up €66,854, from €0 to €66,854
- Tangible fixed assets -€21,501
down €21,501 (-100%), from €21,501 to €0
- Stocks and contracts -€8,000
down €8,000 (-100%), from €8,000 to €0
- Cash -€7,205
down €7,205 (-96.2%), from €7,486 to €281
mainly Receivables within one year (-€66,854) and Current portion of long-term debt (-€6,327)
- Deferred charges and accrued income +€1,003
up €1,003, from €0 to €1,003
- Other debts +€21,486
up €21,486 (+28.5%), from €75,414 to €96,900
- Profit (loss) carried forward +€14,935
up €14,935 (+26.2%), from -€57,043 to -€42,107
- Current portion of long-term debt -€6,327
no longer reported in 2024 (was €6,327)
- Tax, wage and social debts +€1,608
up €1,608 (+108%), from €1,487 to €3,096
- Gross operating margin +€21,185
up €21,185, from -€3,582 to €17,602
- Depreciation -€8,653
down €8,653 (-100%), from €8,653 to €0
- Other operating charges -€1,762
down €1,762 (-34.1%), from €5,167 to €3,406
- Financial income +€1,011
up €1,011 (+5,053%), from €20 to €1,031
- Financial charges -€466
down €466 (-72.9%), from €639 to €174
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.
Derived cash bridge
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 | €36,987 | €68,138 | +€31,151 | +84.2% |
| Fixed assets | 21/28 | €21,501 | €0 | -€21,501 | -100% |
| Tangible fixed assets | 22/27 | €21,501 | €0 | -€21,501 | -100% |
| Furniture and vehicles | 24 | €21,501 | €0 | -€21,501 | -100% |
| Current assets | 29/58 | €15,485 | €68,138 | +€52,652 | +340% |
| Stocks and contracts in progress | 3 | €8,000 | €0 | -€8,000 | -100% |
| Stocks | 30/36 | €8,000 | €0 | -€8,000 | -100% |
| Amounts receivable within one year | 40/41 | €0 | €66,854 | +€66,854 | |
| Other amounts receivable | 41 | €0 | €66,854 | +€66,854 | |
| Cash at bank and in hand | 54/58 | €7,486 | €281 | -€7,205 | -96.2% |
| Deferred charges and accrued income | 490/1 | €0 | €1,003 | +€1,003 | |
| Total equity and liabilities | 10/49 | €36,987 | €68,138 | +€31,151 | +84.2% |
| Equity | 10/15 | -€47,043 | -€32,107 | +€14,935 | +31.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,043 | -€42,107 | +€14,935 | +26.2% |
| Amounts payable | 17/49 | €84,029 | €100,245 | +€16,216 | +19.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €84,029 | €100,245 | +€16,216 | +19.3% |
| Current portion of amounts payable after more than one year | 42 | €6,327 | - | -€6,327 | |
| Financial debts | 43 | - | €0 | = | |
| Credit institutions | 430/8 | - | €0 | = | |
| Trade debts | 44 | €801 | €249 | -€551 | -68.9% |
| Suppliers | 440/4 | €801 | €249 | -€551 | -68.9% |
| Taxes, remuneration and social security | 45 | €1,487 | €3,096 | +€1,608 | +108% |
| Taxes | 450/3 | €1,487 | €3,096 | +€1,608 | +108% |
| Other amounts payable | 47/48 | €75,414 | €96,900 | +€21,486 | +28.5% |
| Non-recurring operating income | 76A | - | €2,899 | +€2,899 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,653 | €0 | -€8,653 | -100% |
| Other operating charges | 640/8 | €5,167 | €3,406 | -€1,762 | -34.1% |
| Gross operating margin | 9900 | -€3,582 | €17,602 | +€21,185 | |
| Operating profit (loss) | 9901 | -€17,403 | €14,197 | +€31,600 | |
| Financial income | 75/76B | €20 | €1,031 | +€1,011 | +5,053% |
| Recurring financial income | 75 | €20 | €1,031 | +€1,011 | +5,053% |
| Financial charges | 65/66B | €639 | €174 | -€466 | -72.9% |
| Recurring financial charges | 65 | €639 | €174 | -€466 | -72.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,023 | €15,054 | +€33,076 | |
| Income taxes | 67/77 | €339 | €118 | -€221 | -65.1% |
| Profit (loss) for the period | 9904 | -€18,362 | €14,935 | +€33,297 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,362 | €14,935 | +€33,297 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.