NAYYA: what changed
Two fiscal 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.
NAYYA
Largest movements
- Tangible fixed assets -€3,586
down €3,586 (-31.0%), from €11,557 to €7,971
- Reserves -€22,629
no longer reported in 2025 (was €22,629)
- Profit (loss) carried forward +€9,621
up €9,621, from -€2,786 to €6,835
- Short-term financial debts +€4,260
new in 2025: €4,260
- Trade debts +€3,293
new in 2025: €3,293
- Tax, wage and social debts +€2,405
new in 2025: €2,405
of which Remuneration and social security: +€2,251
- Turnover +€29,306
up €29,306 (+86.4%), from €33,905 to €63,211
- Gross operating margin +€23,479
up €23,479 (+913.9%), from €2,569 to €26,048
- Financial income +€22,629
new in 2025: €22,629
of which Financial income: +€22,629
- Staff costs +€17,631
new in 2025: €17,631
- Financial charges +€7,775
up €7,775 (+118.3%), from €6,573 to €14,348
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €72,948 | €69,018 | -€3,930 | -5.4% |
| Fixed assets | 21/28 | €62,057 | €58,471 | -€3,586 | -5.8% |
| Intangible fixed assets | 21 | €50,000 | €50,000 | = | 0.0% |
| Tangible fixed assets | 22/27 | €11,557 | €7,971 | -€3,586 | -31.0% |
| Furniture and vehicles | 24 | €11,557 | €7,971 | -€3,586 | -31.0% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €10,891 | €10,547 | -€344 | -3.2% |
| Amounts receivable within one year | 40/41 | €10,891 | €10,547 | -€344 | -3.2% |
| Trade receivables | 40 | €274 | - | -€274 | |
| Other amounts receivable | 41 | €10,617 | €10,547 | -€70 | -0.7% |
| Total equity and liabilities | 10/49 | €72,948 | €69,018 | -€3,930 | -5.4% |
| Equity | 10/15 | €38,443 | €25,435 | -€13,008 | -33.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,629 | - | -€22,629 | |
| Distributable reserves | 133 | €22,629 | - | -€22,629 | |
| Profit (loss) carried forward | 14 | -€2,786 | €6,835 | +€9,621 | |
| Amounts payable | 17/49 | €34,505 | €43,583 | +€9,078 | +26.3% |
| Amounts payable within one year | 42/48 | €34,505 | €43,583 | +€9,078 | +26.3% |
| Current portion of amounts payable after more than one year | 42 | €1,846 | - | -€1,846 | |
| Financial debts | 43 | - | €4,260 | +€4,260 | |
| Credit institutions | 430/8 | - | €4,260 | +€4,260 | |
| Trade debts | 44 | - | €3,293 | +€3,293 | |
| Suppliers | 440/4 | - | €3,293 | +€3,293 | |
| Taxes, remuneration and social security | 45 | - | €2,405 | +€2,405 | |
| Taxes | 450/3 | - | €154 | +€154 | |
| Remuneration and social security | 454/9 | - | €2,251 | +€2,251 | |
| Other amounts payable | 47/48 | €32,659 | €33,625 | +€966 | +3.0% |
| Turnover | 70 | €33,905 | €63,211 | +€29,306 | +86.4% |
| Non-recurring operating income | 76A | €7,771 | €1,824 | -€5,947 | -76.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €39,107 | €38,987 | -€120 | -0.3% |
| Remuneration, social security and pensions | 62 | - | €17,631 | +€17,631 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,586 | €3,586 | = | 0.0% |
| Other operating charges | 640/8 | €1,364 | €3,492 | +€2,128 | +156.0% |
| Gross operating margin | 9900 | €2,569 | €26,048 | +€23,479 | +913.9% |
| Operating profit (loss) | 9901 | -€2,381 | €1,339 | +€3,720 | |
| Financial income | 75/76B | - | €22,629 | +€22,629 | |
| Recurring financial income | 75 | - | €22,629 | +€22,629 | |
| Non-recurring financial income | 76B | - | €22,629 | +€22,629 | |
| Financial charges | 65/66B | €6,573 | €14,348 | +€7,775 | +118.3% |
| Recurring financial charges | 65 | €6,573 | €14,348 | +€7,775 | +118.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,954 | €9,620 | +€18,574 | |
| Profit (loss) for the period | 9904 | -€8,954 | €9,620 | +€18,574 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,954 | €9,620 | +€18,574 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.