Nilaya Consult: 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.
Nilaya Consult
Largest movements
- Receivables within one year -€16,503
down €16,503 (-45.1%), from €36,580 to €20,077
of which Other amounts receivable: -€14,695
- Tangible fixed assets -€6,868
down €6,868 (-4.5%), from €153,098 to €146,230
of which Land and buildings: -€7,200
- Profit (loss) carried forward -€30,560
down €30,560 (-42.1%), from €72,574 to €42,015
- Other debts +€9,293
up €9,293, from €0 to €9,293
- Debts after one year -€4,516
down €4,516 (-4.5%), from €99,564 to €95,049
- Gross operating margin -€13,295
down €13,295 (-915%), from -€1,453 to -€14,748
- Financial income -€1,343
no longer reported in 2024 (was €1,343)
- Other operating charges +€318
up €318 (+9.3%), from €3,436 to €3,754
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 | €189,968 | €166,320 | -€23,648 | -12.4% |
| Fixed assets | 21/28 | €153,098 | €146,230 | -€6,868 | -4.5% |
| Tangible fixed assets | 22/27 | €153,098 | €146,230 | -€6,868 | -4.5% |
| Land and buildings | 22 | €145,032 | €137,832 | -€7,200 | -5.0% |
| Furniture and vehicles | 24 | €1,246 | €2,680 | +€1,434 | +115% |
| Other tangible fixed assets | 26 | €6,819 | €5,717 | -€1,102 | -16.2% |
| Current assets | 29/58 | €36,871 | €20,090 | -€16,780 | -45.5% |
| Amounts receivable within one year | 40/41 | €36,580 | €20,077 | -€16,503 | -45.1% |
| Trade receivables | 40 | €2,109 | €301 | -€1,808 | -85.7% |
| Other amounts receivable | 41 | €34,472 | €19,776 | -€14,695 | -42.6% |
| Cash at bank and in hand | 54/58 | €290 | €13 | -€277 | -95.5% |
| Total equity and liabilities | 10/49 | €189,968 | €166,320 | -€23,648 | -12.4% |
| Equity | 10/15 | €76,574 | €46,015 | -€30,560 | -39.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,574 | €42,015 | -€30,560 | -42.1% |
| Amounts payable | 17/49 | €113,394 | €120,305 | +€6,911 | +6.1% |
| Amounts payable after more than one year | 17 | €99,564 | €95,049 | -€4,516 | -4.5% |
| Financial debts | 170/4 | €99,564 | €95,049 | -€4,516 | -4.5% |
| Amounts payable within one year | 42/48 | €13,830 | €25,257 | +€11,427 | +82.6% |
| Current portion of amounts payable after more than one year | 42 | €4,760 | €5,257 | +€497 | +10.4% |
| Trade debts | 44 | €9,070 | €10,707 | +€1,637 | +18.1% |
| Suppliers | 440/4 | €9,070 | €10,707 | +€1,637 | +18.1% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €0 | €9,293 | +€9,293 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,375 | €9,269 | -€107 | -1.1% |
| Other operating charges | 640/8 | €3,436 | €3,754 | +€318 | +9.3% |
| Gross operating margin | 9900 | -€1,453 | -€14,748 | -€13,295 | -915% |
| Operating profit (loss) | 9901 | -€14,264 | -€27,770 | -€13,506 | -94.7% |
| Financial income | 75/76B | €1,343 | - | -€1,343 | |
| Recurring financial income | 75 | €1,343 | - | -€1,343 | |
| Financial charges | 65/66B | €2,797 | €2,789 | -€8 | -0.3% |
| Recurring financial charges | 65 | €2,797 | €2,789 | -€8 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,719 | -€30,560 | -€14,841 | -94.4% |
| Profit (loss) for the period | 9904 | -€15,719 | -€30,560 | -€14,841 | -94.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,719 | -€30,560 | -€14,841 | -94.4% |
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 14 October 2026 via checked.be.