NIYA: 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.
NIYA
Largest movements
- Deferred charges and accrued income -€5,526
no longer reported in 2025 (was €5,526)
- Tangible fixed assets -€3,441
down €3,441 (-13.7%), from €25,146 to €21,705
of which Furniture and vehicles: -€2,937
- Cash -€1,626
down €1,626 (-58.3%), from €2,788 to €1,163
mainly Trade debts (-€22,912) and Net result for the year (-€2,448)
- Trade debts -€22,912
down €22,912 (-78.8%), from €29,063 to €6,151
- Debts after one year +€11,373
new in 2025: €11,373
- Current portion of long-term debt +€3,369
up €3,369 (+113.8%), from €2,961 to €6,330
- Profit (loss) carried forward -€2,448
down €2,448 (-73.8%), from -€3,317 to -€5,765
- Depreciation -€5,958
down €5,958 (-57.4%), from €10,382 to €4,424
- Gross operating margin -€2,107
down €2,107 (-29.7%), from €7,103 to €4,996
- Other operating charges +€1,439
up €1,439 (+162.7%), from €885 to €2,324
- Financial charges +€595
up €595 (+592.3%), from €101 to €696
- Taxes -€140
no longer reported in 2025 (was €140)
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 | €56,159 | €45,895 | -€10,263 | -18.3% |
| Fixed assets | 21/28 | €25,146 | €21,705 | -€3,441 | -13.7% |
| Tangible fixed assets | 22/27 | €25,146 | €21,705 | -€3,441 | -13.7% |
| Plant, machinery and equipment | 23 | €557 | €53 | -€504 | -90.5% |
| Furniture and vehicles | 24 | €24,589 | €21,652 | -€2,937 | -11.9% |
| Current assets | 29/58 | €31,012 | €24,190 | -€6,822 | -22.0% |
| Stocks and contracts in progress | 3 | €750 | €750 | = | 0.0% |
| Stocks | 30/36 | €750 | €750 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €21,948 | €22,278 | +€330 | +1.5% |
| Trade receivables | 40 | €16,381 | €13,464 | -€2,917 | -17.8% |
| Other amounts receivable | 41 | €5,567 | €8,814 | +€3,247 | +58.3% |
| Cash at bank and in hand | 54/58 | €2,788 | €1,163 | -€1,626 | -58.3% |
| Deferred charges and accrued income | 490/1 | €5,526 | - | -€5,526 | |
| Total equity and liabilities | 10/49 | €56,159 | €45,895 | -€10,263 | -18.3% |
| Equity | 10/15 | €20,376 | €17,928 | -€2,448 | -12.0% |
| Contributions | 10/11 | €6,667 | €6,667 | = | 0.0% |
| Reserves | 13 | €17,026 | €17,026 | = | 0.0% |
| Distributable reserves | 133 | €17,026 | €17,026 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,317 | -€5,765 | -€2,448 | -73.8% |
| Amounts payable | 17/49 | €35,783 | €27,968 | -€7,816 | -21.8% |
| Amounts payable after more than one year | 17 | - | €11,373 | +€11,373 | |
| Financial debts | 170/4 | - | €11,373 | +€11,373 | |
| Amounts payable within one year | 42/48 | €35,783 | €16,595 | -€19,189 | -53.6% |
| Current portion of amounts payable after more than one year | 42 | €2,961 | €6,330 | +€3,369 | +113.8% |
| Trade debts | 44 | €29,063 | €6,151 | -€22,912 | -78.8% |
| Suppliers | 440/4 | €29,063 | €6,151 | -€22,912 | -78.8% |
| Advances received on contracts in progress | 46 | €121 | €121 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €3,638 | €3,993 | +€354 | +9.7% |
| Taxes | 450/3 | €3,638 | €3,993 | +€354 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,382 | €4,424 | -€5,958 | -57.4% |
| Other operating charges | 640/8 | €885 | €2,324 | +€1,439 | +162.7% |
| Gross operating margin | 9900 | €7,103 | €4,996 | -€2,107 | -29.7% |
| Operating profit (loss) | 9901 | -€4,164 | -€1,752 | +€2,412 | +57.9% |
| Financial charges | 65/66B | €101 | €696 | +€595 | +592.3% |
| Recurring financial charges | 65 | €101 | €696 | +€595 | +592.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,264 | -€2,448 | +€1,817 | +42.6% |
| Income taxes | 67/77 | €140 | - | -€140 | |
| Profit (loss) for the period | 9904 | -€4,404 | -€2,448 | +€1,956 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,404 | -€2,448 | +€1,956 | +44.4% |
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 3 October 2026 via checked.be.