NAYSIS: 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.
NAYSIS
Largest movements
- Cash -€91
down €91 (-93.4%), from €98 to €6
mainly Net result for the year (-€441)
- Profit (loss) carried forward -€441
down €441 (-4.7%), from -€9,371 to -€9,812
- Other debts +€350
up €350 (+4.5%), from €7,836 to €8,186
- Gross operating margin -€380
down €380, from €0 to -€380
- Purchases and services +€380
new in 2025: €380
- Other operating charges -€301
no longer reported in 2025 (was €301)
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.
Derived cash bridge
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 | €965 | €874 | -€91 | -9.5% |
| Current assets | 29/58 | €965 | €874 | -€91 | -9.5% |
| Amounts receivable within one year | 40/41 | €867 | €867 | = | 0.0% |
| Other amounts receivable | 41 | €867 | €867 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €98 | €6 | -€91 | -93.4% |
| Total equity and liabilities | 10/49 | €965 | €874 | -€91 | -9.5% |
| Equity | 10/15 | -€6,871 | -€7,312 | -€441 | -6.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,371 | -€9,812 | -€441 | -4.7% |
| Amounts payable | 17/49 | €7,836 | €8,186 | +€350 | +4.5% |
| Amounts payable within one year | 42/48 | €7,836 | €8,186 | +€350 | +4.5% |
| Other amounts payable | 47/48 | €7,836 | €8,186 | +€350 | +4.5% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €380 | +€380 | |
| Other operating charges | 640/8 | €301 | - | -€301 | |
| Non-recurring operating charges | 66A | €595 | - | -€595 | |
| Gross operating margin | 9900 | €0 | -€380 | -€380 | |
| Operating profit (loss) | 9901 | -€896 | -€380 | +€516 | +57.5% |
| Financial charges | 65/66B | €61 | €61 | -€0 | -0.3% |
| Recurring financial charges | 65 | €61 | €61 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€957 | -€441 | +€516 | +53.9% |
| Profit (loss) for the period | 9904 | -€957 | -€441 | +€516 | +53.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€957 | -€441 | +€516 | +53.9% |
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 27 October 2026 via checked.be.