NIYA CAPITAL: 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.
NIYA CAPITAL
Largest movements
- Cash -€121,410
down €121,410 (-58.6%), from €207,151 to €85,741
mainly Receivables within one year (-€88,422) and Tax, wage and social debts (-€41,352)
- Receivables within one year +€88,422
up €88,422 (+186%), from €47,484 to €135,906
of which Other amounts receivable: +€133,166
- Tax, wage and social debts -€41,352
down €41,352 (-85.5%), from €48,352 to €7,000
- Profit (loss) carried forward +€13,609
up €13,609 (+14,286%), from €95 to €13,704
- Gross operating margin -€140,229
down €140,229 (-89.1%), from €157,405 to €17,176
- Taxes -€41,355
down €41,355 (-88.8%), from €46,549 to €5,195
- Financial income +€4,970
up €4,970 (+12,657%), from €39 to €5,010
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 | €262,559 | €233,901 | -€28,659 | -10.9% |
| Fixed assets | 21/28 | €5,429 | €8,031 | +€2,602 | +47.9% |
| Tangible fixed assets | 22/27 | €5,429 | €8,031 | +€2,602 | +47.9% |
| Furniture and vehicles | 24 | €467 | €3,569 | +€3,102 | +664% |
| Other tangible fixed assets | 26 | €4,962 | €4,462 | -€500 | -10.1% |
| Current assets | 29/58 | €257,130 | €225,870 | -€31,260 | -12.2% |
| Amounts receivable within one year | 40/41 | €47,484 | €135,906 | +€88,422 | +186% |
| Trade receivables | 40 | €45,522 | €779 | -€44,744 | -98.3% |
| Other amounts receivable | 41 | €1,962 | €135,128 | +€133,166 | +6,787% |
| Cash at bank and in hand | 54/58 | €207,151 | €85,741 | -€121,410 | -58.6% |
| Deferred charges and accrued income | 490/1 | €2,495 | €4,223 | +€1,728 | +69.3% |
| Total equity and liabilities | 10/49 | €262,559 | €233,901 | -€28,659 | -10.9% |
| Equity | 10/15 | €207,815 | €221,424 | +€13,609 | +6.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €205,720 | €205,720 | = | 0.0% |
| Distributable reserves | 133 | €205,720 | €205,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95 | €13,704 | +€13,609 | +14,286% |
| Amounts payable | 17/49 | €54,744 | €12,477 | -€42,267 | -77.2% |
| Amounts payable within one year | 42/48 | €52,984 | €11,333 | -€41,651 | -78.6% |
| Trade debts | 44 | €3,799 | €3,500 | -€299 | -7.9% |
| Suppliers | 440/4 | €3,799 | €3,500 | -€299 | -7.9% |
| Taxes, remuneration and social security | 45 | €48,352 | €7,000 | -€41,352 | -85.5% |
| Taxes | 450/3 | €48,352 | €7,000 | -€41,352 | -85.5% |
| Other amounts payable | 47/48 | €833 | €833 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,760 | €1,144 | -€616 | -35.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €391 | €1,870 | +€1,478 | +378% |
| Other operating charges | 640/8 | €674 | €528 | -€146 | -21.7% |
| Gross operating margin | 9900 | €157,405 | €17,176 | -€140,229 | -89.1% |
| Operating profit (loss) | 9901 | €156,340 | €14,778 | -€141,562 | -90.5% |
| Financial income | 75/76B | €39 | €5,010 | +€4,970 | +12,657% |
| Recurring financial income | 75 | €39 | €5,010 | +€4,970 | +12,657% |
| Financial charges | 65/66B | €105 | €152 | +€47 | +44.3% |
| Recurring financial charges | 65 | €105 | €152 | +€47 | +44.3% |
| Profit (loss) for the period before taxes | 9903 | €156,274 | €19,636 | -€136,638 | -87.4% |
| Income taxes | 67/77 | €46,549 | €5,195 | -€41,355 | -88.8% |
| Profit (loss) for the period | 9904 | €109,725 | €14,442 | -€95,283 | -86.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,725 | €14,442 | -€95,283 | -86.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.