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
- Cash +€7,714
up €7,714 (+23.3%), from €33,054 to €40,768
mainly Depreciation (+€9,260) and Net result for the year (+€8,137)
- Tangible fixed assets -€7,360
down €7,360 (-14.3%), from €51,616 to €44,256
of which Furniture and vehicles: -€9,165
- Receivables within one year +€6,250
up €6,250 (+14.0%), from €44,559 to €50,809
of which Other amounts receivable: +€4,958
- Profit (loss) carried forward +€8,137
up €8,137 (+27.8%), from €29,285 to €37,422
- Debts after one year -€6,743
down €6,743 (-74.8%), from €9,016 to €2,273
- Tax, wage and social debts +€3,896
up €3,896 (+130.2%), from €2,992 to €6,888
- Accrued charges and deferred income +€2,250
up €2,250 (+33.3%), from €6,750 to €9,000
- Other debts -€1,802
down €1,802 (-17.9%), from €10,079 to €8,277
- Gross operating margin -€31,379
down €31,379 (-58.0%), from €54,118 to €22,739
- Depreciation -€9,967
down €9,967 (-51.8%), from €19,227 to €9,260
- Taxes -€3,661
down €3,661 (-54.6%), from €6,702 to €3,041
- Other operating charges -€690
down €690 (-29.5%), from €2,337 to €1,647
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 | €129,229 | €135,833 | +€6,604 | +5.1% |
| Fixed assets | 21/28 | €51,616 | €44,256 | -€7,360 | -14.3% |
| Tangible fixed assets | 22/27 | €51,616 | €44,256 | -€7,360 | -14.3% |
| Plant, machinery and equipment | 23 | - | €1,805 | +€1,805 | |
| Furniture and vehicles | 24 | €51,616 | €42,451 | -€9,165 | -17.8% |
| Current assets | 29/58 | €77,613 | €91,577 | +€13,964 | +18.0% |
| Amounts receivable within one year | 40/41 | €44,559 | €50,809 | +€6,250 | +14.0% |
| Trade receivables | 40 | €40,611 | €41,903 | +€1,292 | +3.2% |
| Other amounts receivable | 41 | €3,948 | €8,906 | +€4,958 | +125.6% |
| Cash at bank and in hand | 54/58 | €33,054 | €40,768 | +€7,714 | +23.3% |
| Total equity and liabilities | 10/49 | €129,229 | €135,833 | +€6,604 | +5.1% |
| Equity | 10/15 | €91,285 | €99,422 | +€8,137 | +8.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €57,000 | €57,000 | = | 0.0% |
| Distributable reserves | 133 | €57,000 | €57,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,285 | €37,422 | +€8,137 | +27.8% |
| Amounts payable | 17/49 | €37,944 | €36,411 | -€1,533 | -4.0% |
| Amounts payable after more than one year | 17 | €9,016 | €2,273 | -€6,743 | -74.8% |
| Financial debts | 170/4 | €9,016 | €2,273 | -€6,743 | -74.8% |
| Amounts payable within one year | 42/48 | €22,178 | €25,138 | +€2,960 | +13.3% |
| Current portion of amounts payable after more than one year | 42 | €6,628 | €6,743 | +€115 | +1.7% |
| Trade debts | 44 | €2,479 | €3,230 | +€751 | +30.3% |
| Suppliers | 440/4 | €2,479 | €3,230 | +€751 | +30.3% |
| Taxes, remuneration and social security | 45 | €2,992 | €6,888 | +€3,896 | +130.2% |
| Taxes | 450/3 | €2,992 | €6,888 | +€3,896 | +130.2% |
| Other amounts payable | 47/48 | €10,079 | €8,277 | -€1,802 | -17.9% |
| Accrued charges and deferred income | 492/3 | €6,750 | €9,000 | +€2,250 | +33.3% |
| Non-recurring operating income | 76A | €12,803 | - | -€12,803 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,227 | €9,260 | -€9,967 | -51.8% |
| Other operating charges | 640/8 | €2,337 | €1,647 | -€690 | -29.5% |
| Gross operating margin | 9900 | €54,118 | €22,739 | -€31,379 | -58.0% |
| Operating profit (loss) | 9901 | €32,554 | €11,832 | -€20,722 | -63.7% |
| Financial income | 75/76B | €29 | €1 | -€28 | -96.6% |
| Recurring financial income | 75 | €29 | €1 | -€28 | -96.6% |
| Non-recurring financial income | 76B | €29 | €1 | -€28 | -96.6% |
| Financial charges | 65/66B | €455 | €655 | +€200 | +44.0% |
| Recurring financial charges | 65 | €455 | €655 | +€200 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €32,128 | €11,178 | -€20,950 | -65.2% |
| Income taxes | 67/77 | €6,702 | €3,041 | -€3,661 | -54.6% |
| Profit (loss) for the period | 9904 | €25,426 | €8,137 | -€17,289 | -68.0% |
| Profit (loss) for the period to be appropriated | 9905 | €25,426 | €8,137 | -€17,289 | -68.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.