NELYA: 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.
NELYA
Largest movements
- Receivables within one year -€23,193
no longer reported in 2024 (was €23,193)
of which Trade receivables: -€21,873
- Cash +€19,908
up €19,908 (+7200.9%), from €276 to €20,185
mainly Receivables within one year (+€23,193) and Tax, wage and social debts (+€20,680)
- Tangible fixed assets -€4,418
down €4,418 (-33.4%), from €13,218 to €8,800
- Tax, wage and social debts +€20,680
up €20,680 (+4923.8%), from €420 to €21,100
of which Remuneration and social security: +€17,484
- Contributions -€19,000
down €19,000 (-98.0%), from €19,395 to €395
- Other debts -€9,415
down €9,415 (-94.0%), from €10,014 to €598
- Gross operating margin +€46,223
up €46,223 (+274.4%), from €16,843 to €63,066
- Staff costs +€44,207
up €44,207 (+321.0%), from €13,770 to €57,977
- Turnover +€37,971
up €37,971 (+89.0%), from €42,667 to €80,639
- Purchases and services -€9,184
down €9,184 (-33.0%), from €27,825 to €18,641
- Depreciation +€4,400
new in 2024: €4,400
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.
Cash bridge derived
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 | €37,112 | €29,410 | -€7,703 | -20.8% |
| Fixed assets | 21/28 | €13,643 | €9,225 | -€4,418 | -32.4% |
| Tangible fixed assets | 22/27 | €13,218 | €8,800 | -€4,418 | -33.4% |
| Furniture and vehicles | 24 | €13,218 | €8,800 | -€4,418 | -33.4% |
| Financial fixed assets | 28 | €425 | €425 | = | 0.0% |
| Current assets | 29/58 | €23,469 | €20,185 | -€3,285 | -14.0% |
| Amounts receivable within one year | 40/41 | €23,193 | - | -€23,193 | |
| Trade receivables | 40 | €21,873 | - | -€21,873 | |
| Other amounts receivable | 41 | €1,320 | - | -€1,320 | |
| Cash at bank and in hand | 54/58 | €276 | €20,185 | +€19,908 | +7200.9% |
| Total equity and liabilities | 10/49 | €37,112 | €29,410 | -€7,703 | -20.8% |
| Equity | 10/15 | €26,606 | €7,645 | -€18,961 | -71.3% |
| Contributions | 10/11 | €19,395 | €395 | -€19,000 | -98.0% |
| Reserves | 13 | €1,239 | €1,239 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,239 | €1,239 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,239 | €1,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,971 | €6,011 | +€39 | +0.7% |
| Amounts payable | 17/49 | €10,507 | €21,765 | +€11,258 | +107.1% |
| Amounts payable within one year | 42/48 | €10,507 | €21,765 | +€11,258 | +107.1% |
| Financial debts | 43 | €72 | - | -€72 | |
| Credit institutions | 430/8 | €72 | - | -€72 | |
| Trade debts | 44 | €1 | €66 | +€65 | +9883.3% |
| Suppliers | 440/4 | €1 | €66 | +€65 | +9883.3% |
| Taxes, remuneration and social security | 45 | €420 | €21,100 | +€20,680 | +4923.8% |
| Taxes | 450/3 | €420 | €3,616 | +€3,196 | +760.9% |
| Remuneration and social security | 454/9 | - | €17,484 | +€17,484 | |
| Other amounts payable | 47/48 | €10,014 | €598 | -€9,415 | -94.0% |
| Turnover | 70 | €42,667 | €80,639 | +€37,971 | +89.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €27,825 | €18,641 | -€9,184 | -33.0% |
| Remuneration, social security and pensions | 62 | €13,770 | €57,977 | +€44,207 | +321.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,400 | +€4,400 | |
| Other operating charges | 640/8 | €1,607 | - | -€1,607 | |
| Gross operating margin | 9900 | €16,843 | €63,066 | +€46,223 | +274.4% |
| Operating profit (loss) | 9901 | €1,466 | €689 | -€776 | -53.0% |
| Financial charges | 65/66B | €772 | €650 | -€122 | -15.8% |
| Recurring financial charges | 65 | €772 | €650 | -€122 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €694 | €39 | -€654 | -94.3% |
| Profit (loss) for the period | 9904 | €694 | €39 | -€654 | -94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €694 | €39 | -€654 | -94.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.