NILOYA: 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.
NILOYA
Largest movements
- Receivables within one year +€41,011
up €41,011 (+15.4%), from €266,990 to €308,001
of which Trade receivables: +€45,000
- Cash -€5,575
down €5,575 (-99.1%), from €5,623 to €48
mainly Receivables within one year (-€41,011)
- Profit (loss) carried forward +€17,820
up €17,820 (+11.7%), from €152,430 to €170,249
- Trade debts +€13,592
up €13,592 (+13.5%), from €100,342 to €113,934
- Tax, wage and social debts +€4,024
up €4,024 (+20.2%), from €19,921 to €23,946
of which Remuneration and social security: +€7,791
- Taxes +€8,840
up €8,840 (+319.9%), from €2,763 to €11,604
- Gross operating margin +€2,899
up €2,899 (+5.1%), from €56,928 to €59,827
- Staff costs +€1,085
up €1,085 (+3.9%), from €28,042 to €29,127
- Depreciation -€707
no longer reported in 2025 (was €707)
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
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 | €272,793 | €308,229 | +€35,436 | +13.0% |
| Fixed assets | 21/28 | €180 | €180 | = | 0.0% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €272,613 | €308,049 | +€35,436 | +13.0% |
| Amounts receivable within one year | 40/41 | €266,990 | €308,001 | +€41,011 | +15.4% |
| Trade receivables | 40 | €196,221 | €241,221 | +€45,000 | +22.9% |
| Other amounts receivable | 41 | €70,769 | €66,780 | -€3,989 | -5.6% |
| Cash at bank and in hand | 54/58 | €5,623 | €48 | -€5,575 | -99.1% |
| Total equity and liabilities | 10/49 | €272,793 | €308,229 | +€35,436 | +13.0% |
| Equity | 10/15 | €152,530 | €170,349 | +€17,820 | +11.7% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,430 | €170,249 | +€17,820 | +11.7% |
| Amounts payable | 17/49 | €120,264 | €137,879 | +€17,616 | +14.6% |
| Amounts payable within one year | 42/48 | €120,264 | €137,879 | +€17,616 | +14.6% |
| Trade debts | 44 | €100,342 | €113,934 | +€13,592 | +13.5% |
| Suppliers | 440/4 | €100,342 | €113,934 | +€13,592 | +13.5% |
| Taxes, remuneration and social security | 45 | €19,921 | €23,946 | +€4,024 | +20.2% |
| Taxes | 450/3 | €18,269 | €14,502 | -€3,767 | -20.6% |
| Remuneration and social security | 454/9 | €1,652 | €9,444 | +€7,791 | +471.5% |
| Remuneration, social security and pensions | 62 | €28,042 | €29,127 | +€1,085 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | - | -€707 | |
| Other operating charges | 640/8 | €1,408 | €1,155 | -€253 | -18.0% |
| Gross operating margin | 9900 | €56,928 | €59,827 | +€2,899 | +5.1% |
| Operating profit (loss) | 9901 | €26,771 | €29,544 | +€2,773 | +10.4% |
| Financial income | 75/76B | €172 | - | -€172 | |
| Recurring financial income | 75 | €172 | - | -€172 | |
| Financial charges | 65/66B | €457 | €121 | -€336 | -73.5% |
| Recurring financial charges | 65 | €457 | €121 | -€336 | -73.5% |
| Profit (loss) for the period before taxes | 9903 | €26,486 | €29,423 | +€2,937 | +11.1% |
| Income taxes | 67/77 | €2,763 | €11,604 | +€8,840 | +319.9% |
| Profit (loss) for the period | 9904 | €23,723 | €17,820 | -€5,903 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €23,723 | €17,820 | -€5,903 | -24.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.