NILLAY: 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.
NILLAY
Largest movements
- Cash -€8,334
down €8,334 (-63.7%), from €13,075 to €4,740
mainly Trade debts (-€6,577) and Accrued charges and deferred income (-€6,453)
- Tangible fixed assets -€2,880
down €2,880 (-8.9%), from €32,525 to €29,645
of which Land and buildings: -€1,732
- Trade debts -€6,577
down €6,577 (-65.9%), from €9,987 to €3,410
- Accrued charges and deferred income -€6,453
no longer reported in 2025 (was €6,453)
- Other debts +€3,990
up €3,990 (+31.7%), from €12,576 to €16,566
- Tax, wage and social debts -€3,880
down €3,880 (-17.5%), from €22,171 to €18,291
of which Remuneration and social security: -€4,112
- Financial charges -€8,314
down €8,314 (-66.5%), from €12,508 to €4,194
- Gross operating margin -€2,817
down €2,817 (-4.5%), from €62,065 to €59,248
- Staff costs -€1,851
down €1,851 (-3.7%), from €50,520 to €48,670
- Taxes +€1,230
up €1,230 (+62.9%), from €1,954 to €3,183
- Depreciation +€672
up €672 (+30.4%), from €2,209 to €2,880
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 | €262,062 | €250,280 | -€11,782 | -4.5% |
| Fixed assets | 21/28 | €207,525 | €204,645 | -€2,880 | -1.4% |
| Tangible fixed assets | 22/27 | €32,525 | €29,645 | -€2,880 | -8.9% |
| Land and buildings | 22 | €29,764 | €28,032 | -€1,732 | -5.8% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €2,762 | €1,613 | -€1,148 | -41.6% |
| Financial fixed assets | 28 | €175,000 | €175,000 | = | 0.0% |
| Current assets | 29/58 | €54,537 | €45,635 | -€8,902 | -16.3% |
| Amounts receivable within one year | 40/41 | €35,579 | €35,796 | +€217 | +0.6% |
| Trade receivables | 40 | €1,200 | €3,112 | +€1,913 | +159% |
| Other amounts receivable | 41 | €34,379 | €32,684 | -€1,695 | -4.9% |
| Cash at bank and in hand | 54/58 | €13,075 | €4,740 | -€8,334 | -63.7% |
| Deferred charges and accrued income | 490/1 | €5,883 | €5,098 | -€785 | -13.3% |
| Total equity and liabilities | 10/49 | €262,062 | €250,280 | -€11,782 | -4.5% |
| Equity | 10/15 | €27,542 | €28,680 | +€1,138 | +4.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,950 | €10,088 | +€1,138 | +12.7% |
| Amounts payable | 17/49 | €234,520 | €221,600 | -€12,920 | -5.5% |
| Amounts payable after more than one year | 17 | €16,667 | €16,667 | = | 0.0% |
| Financial debts | 170/4 | €16,667 | €16,667 | = | 0.0% |
| Amounts payable within one year | 42/48 | €211,400 | €204,933 | -€6,467 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €16,667 | €16,667 | = | 0.0% |
| Financial debts | 43 | €150,000 | €150,000 | = | 0.0% |
| Credit institutions | 430/8 | €150,000 | €150,000 | = | 0.0% |
| Trade debts | 44 | €9,987 | €3,410 | -€6,577 | -65.9% |
| Suppliers | 440/4 | €9,987 | €3,410 | -€6,577 | -65.9% |
| Taxes, remuneration and social security | 45 | €22,171 | €18,291 | -€3,880 | -17.5% |
| Taxes | 450/3 | €10,610 | €10,843 | +€232 | +2.2% |
| Remuneration and social security | 454/9 | €11,561 | €7,449 | -€4,112 | -35.6% |
| Other amounts payable | 47/48 | €12,576 | €16,566 | +€3,990 | +31.7% |
| Accrued charges and deferred income | 492/3 | €6,453 | - | -€6,453 | |
| Remuneration, social security and pensions | 62 | €50,520 | €48,670 | -€1,851 | -3.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,209 | €2,880 | +€672 | +30.4% |
| Other operating charges | 640/8 | €1,310 | €1,381 | +€71 | +5.4% |
| Gross operating margin | 9900 | €62,065 | €59,248 | -€2,817 | -4.5% |
| Operating profit (loss) | 9901 | €8,026 | €6,317 | -€1,709 | -21.3% |
| Financial income | 75/76B | €2,737 | €2,199 | -€539 | -19.7% |
| Recurring financial income | 75 | €2,737 | €2,199 | -€539 | -19.7% |
| Financial charges | 65/66B | €12,508 | €4,194 | -€8,314 | -66.5% |
| Recurring financial charges | 65 | €12,508 | €4,194 | -€8,314 | -66.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,745 | €4,321 | +€6,066 | |
| Income taxes | 67/77 | €1,954 | €3,183 | +€1,230 | +62.9% |
| Profit (loss) for the period | 9904 | -€3,699 | €1,138 | +€4,837 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,699 | €1,138 | +€4,837 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.