NIYA SOLUTIONS: 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 SOLUTIONS
Largest movements
- Tangible fixed assets +€33,213
new in 2024: €33,213
- Cash +€22,907
up €22,907 (+2,164%), from €1,059 to €23,966
mainly Net result for the year (+€35,091) and Other debts (+€19,016)
- Receivables within one year +€19,924
up €19,924 (+1,234%), from €1,614 to €21,538
of which Trade receivables: +€21,538
- Profit (loss) carried forward +€35,091
up €35,091 (+31.8%), from -€110,327 to -€75,236
- Other debts +€19,016
new in 2024: €19,016
- Tax, wage and social debts +€14,577
new in 2024: €14,577
- Trade debts +€7,359
new in 2024: €7,359
- Gross operating margin +€53,017
new in 2024: €53,017
- Taxes +€13,150
new in 2024: €13,150
- Depreciation +€3,329
new in 2024: €3,329
- Financial charges +€1,087
new in 2024: €1,087
From the 2023 result to the 2024 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,673 | €78,717 | +€76,044 | +2,845% |
| Fixed assets | 21/28 | - | €33,213 | +€33,213 | |
| Tangible fixed assets | 22/27 | - | €33,213 | +€33,213 | |
| Furniture and vehicles | 24 | - | €33,213 | +€33,213 | |
| Current assets | 29/58 | €2,673 | €45,504 | +€42,831 | +1,602% |
| Amounts receivable within one year | 40/41 | €1,614 | €21,538 | +€19,924 | +1,234% |
| Trade receivables | 40 | - | €21,538 | +€21,538 | |
| Other amounts receivable | 41 | €1,614 | - | -€1,614 | |
| Cash at bank and in hand | 54/58 | €1,059 | €23,966 | +€22,907 | +2,164% |
| Total equity and liabilities | 10/49 | €2,673 | €78,717 | +€76,044 | +2,845% |
| Equity | 10/15 | €2,673 | €37,764 | +€35,091 | +1,313% |
| Contributions | 10/11 | €16,000 | €16,000 | = | 0.0% |
| Capital | 10 | €16,000 | €16,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Uncalled capital | 101 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €97,000 | €97,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Legal reserve | 130 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €95,000 | €95,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,327 | -€75,236 | +€35,091 | +31.8% |
| Amounts payable | 17/49 | - | €40,953 | +€40,953 | |
| Amounts payable within one year | 42/48 | - | €40,953 | +€40,953 | |
| Trade debts | 44 | - | €7,359 | +€7,359 | |
| Suppliers | 440/4 | - | €7,359 | +€7,359 | |
| Taxes, remuneration and social security | 45 | - | €14,577 | +€14,577 | |
| Taxes | 450/3 | - | €14,577 | +€14,577 | |
| Other amounts payable | 47/48 | - | €19,016 | +€19,016 | |
| Remuneration, social security and pensions | 62 | - | €234 | +€234 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €3,329 | +€3,329 | |
| Other operating charges | 640/8 | - | €126 | +€126 | |
| Gross operating margin | 9900 | - | €53,017 | +€53,017 | |
| Operating profit (loss) | 9901 | - | €49,328 | +€49,328 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | - | €1,087 | +€1,087 | |
| Recurring financial charges | 65 | - | €1,087 | +€1,087 | |
| Profit (loss) for the period before taxes | 9903 | - | €48,241 | +€48,241 | |
| Income taxes | 67/77 | - | €13,150 | +€13,150 | |
| Profit (loss) for the period | 9904 | - | €35,091 | +€35,091 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €35,091 | +€35,091 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.