NOLYA: 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.
NOLYA
Largest movements
- Tangible fixed assets -€19,688
down €19,688 (-21.5%), from €91,620 to €71,932
of which Furniture and vehicles: -€19,127
- Receivables within one year -€10,566
down €10,566 (-31.0%), from €34,067 to €23,501
of which Other amounts receivable: -€11,548
- Cash -€6,097
down €6,097 (-84.0%), from €7,262 to €1,166
mainly Net result for the year (-€24,433) and Other debts (-€19,141)
- Deferred charges and accrued income +€2,326
up €2,326 (+584%), from €398 to €2,725
- Financial fixed assets +€2,000
new in 2025: €2,000
- Profit (loss) carried forward -€24,433
down €24,433, from €5 to -€24,428
- Other debts -€19,141
down €19,141 (-36.8%), from €51,997 to €32,856
- Tax, wage and social debts +€10,127
up €10,127 (+184%), from €5,517 to €15,644
of which Taxes: +€10,127
- Short-term financial debts +€1,772
new in 2025: €1,772
- Gross operating margin -€38,550
down €38,550, from €38,181 to -€368
- Purchases and services +€38,481
up €38,481 (+43.6%), from €88,170 to €126,651
- Depreciation +€13,300
up €13,300 (+155%), from €8,600 to €21,899
- Taxes -€9,530
down €9,530 (-97.4%), from €9,784 to €254
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 | €133,347 | €101,573 | -€31,774 | -23.8% |
| Fixed assets | 21/28 | €91,620 | €73,932 | -€17,688 | -19.3% |
| Tangible fixed assets | 22/27 | €91,620 | €71,932 | -€19,688 | -21.5% |
| Plant, machinery and equipment | 23 | €2,479 | €1,919 | -€561 | -22.6% |
| Furniture and vehicles | 24 | €89,140 | €70,013 | -€19,127 | -21.5% |
| Financial fixed assets | 28 | - | €2,000 | +€2,000 | |
| Current assets | 29/58 | €41,728 | €27,641 | -€14,087 | -33.8% |
| Amounts receivable within one year | 40/41 | €34,067 | €23,501 | -€10,566 | -31.0% |
| Trade receivables | 40 | €12,272 | €13,254 | +€982 | +8.0% |
| Other amounts receivable | 41 | €21,795 | €10,247 | -€11,548 | -53.0% |
| Current investments | 50/53 | - | €250 | +€250 | |
| Cash at bank and in hand | 54/58 | €7,262 | €1,166 | -€6,097 | -84.0% |
| Deferred charges and accrued income | 490/1 | €398 | €2,725 | +€2,326 | +584% |
| Total equity and liabilities | 10/49 | €133,347 | €101,573 | -€31,774 | -23.8% |
| Equity | 10/15 | €75,519 | €51,086 | -€24,433 | -32.4% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €69,514 | €69,514 | = | 0.0% |
| Distributable reserves | 133 | €69,514 | €69,514 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5 | -€24,428 | -€24,433 | |
| Amounts payable | 17/49 | €57,828 | €50,487 | -€7,341 | -12.7% |
| Amounts payable within one year | 42/48 | €57,828 | €50,487 | -€7,341 | -12.7% |
| Financial debts | 43 | - | €1,772 | +€1,772 | |
| Credit institutions | 430/8 | - | €1,772 | +€1,772 | |
| Trade debts | 44 | €314 | €215 | -€99 | -31.6% |
| Suppliers | 440/4 | €314 | €215 | -€99 | -31.6% |
| Taxes, remuneration and social security | 45 | €5,517 | €15,644 | +€10,127 | +184% |
| Taxes | 450/3 | €517 | €10,645 | +€10,127 | +1,957% |
| Remuneration and social security | 454/9 | €5,000 | €5,000 | -€0 | 0.0% |
| Other amounts payable | 47/48 | €51,997 | €32,856 | -€19,141 | -36.8% |
| Turnover | 70 | €120,550 | €120,000 | -€550 | -0.5% |
| Non-recurring operating income | 76A | €5,801 | €6,283 | +€482 | +8.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €88,170 | €126,651 | +€38,481 | +43.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,600 | €21,899 | +€13,300 | +155% |
| Other operating charges | 640/8 | €878 | €690 | -€187 | -21.3% |
| Gross operating margin | 9900 | €38,181 | -€368 | -€38,550 | |
| Operating profit (loss) | 9901 | €28,704 | -€22,958 | -€51,662 | |
| Financial income | 75/76B | €865 | - | -€865 | |
| Recurring financial income | 75 | €865 | - | -€865 | |
| Non-recurring financial income | 76B | €865 | - | -€865 | |
| Financial charges | 65/66B | €1,082 | €1,221 | +€139 | +12.8% |
| Recurring financial charges | 65 | €458 | €141 | -€317 | -69.2% |
| Non-recurring financial charges | 66B | €624 | €1,080 | +€456 | +73.0% |
| Profit (loss) for the period before taxes | 9903 | €28,487 | -€24,179 | -€52,666 | |
| Income taxes | 67/77 | €9,784 | €254 | -€9,530 | -97.4% |
| Profit (loss) for the period | 9904 | €18,703 | -€24,433 | -€43,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €18,703 | -€24,433 | -€43,136 |
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 14 October 2026 via checked.be.