NYA: 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.
NYA
Largest movements
- Tangible fixed assets +€25,967
up €25,967 (+76.1%), from €34,113 to €60,080
of which Furniture and vehicles: +€15,766
- Cash +€7,148
up €7,148 (+150.3%), from €4,756 to €11,903
mainly Debts after one year (+€35,232) and Depreciation (+€18,322)
- Receivables within one year -€3,671
down €3,671 (-11.1%), from €33,014 to €29,343
of which Trade receivables: -€12,293
- Debts after one year +€35,232
new in 2024: €35,232
- Contributions -€18,599
down €18,599 (-100.0%), from €18,600 to €1
- Current portion of long-term debt +€10,346
new in 2024: €10,346
- Trade debts +€4,380
new in 2024: €4,380
- Tax, wage and social debts -€3,407
down €3,407 (-30.4%), from €11,196 to €7,789
- Gross operating margin -€21,785
down €21,785 (-35.8%), from €60,885 to €39,101
- Depreciation +€13,740
up €13,740 (+299.8%), from €4,582 to €18,322
- Financial charges +€2,018
up €2,018 (+1910.4%), from €106 to €2,124
- Other operating charges -€1,597
down €1,597 (-40.3%), from €3,961 to €2,364
- Taxes +€1,366
up €1,366 (+9.3%), from €14,738 to €16,104
From the 2023 result to the 2024 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 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 | €71,921 | €101,326 | +€29,405 | +40.9% |
| Fixed assets | 21/28 | €34,113 | €60,080 | +€25,967 | +76.1% |
| Tangible fixed assets | 22/27 | €34,113 | €60,080 | +€25,967 | +76.1% |
| Furniture and vehicles | 24 | €22,889 | €38,655 | +€15,766 | +68.9% |
| Leasing and similar rights | 25 | €11,224 | €21,425 | +€10,201 | +90.9% |
| Current assets | 29/58 | €37,809 | €41,247 | +€3,438 | +9.1% |
| Amounts receivable within one year | 40/41 | €33,014 | €29,343 | -€3,671 | -11.1% |
| Trade receivables | 40 | €12,477 | €184 | -€12,293 | -98.5% |
| Other amounts receivable | 41 | €20,537 | €29,159 | +€8,623 | +42.0% |
| Cash at bank and in hand | 54/58 | €4,756 | €11,903 | +€7,148 | +150.3% |
| Deferred charges and accrued income | 490/1 | €39 | - | -€39 | |
| Total equity and liabilities | 10/49 | €71,921 | €101,326 | +€29,405 | +40.9% |
| Equity | 10/15 | €60,725 | €43,579 | -€17,146 | -28.2% |
| Contributions | 10/11 | €18,600 | €1 | -€18,599 | -100.0% |
| Outside capital | 11 | €18,600 | €1 | -€18,599 | -100.0% |
| Other | 1109/19 | €18,600 | €1 | -€18,599 | -100.0% |
| Reserves | 13 | €241 | - | -€241 | |
| Non-distributable reserves | 130/1 | €241 | - | -€241 | |
| Legal reserve | 130 | €241 | - | -€241 | |
| Profit (loss) carried forward | 14 | €41,884 | €43,578 | +€1,694 | +4.0% |
| Amounts payable | 17/49 | €11,196 | €57,747 | +€46,551 | +415.8% |
| Amounts payable after more than one year | 17 | - | €35,232 | +€35,232 | |
| Financial debts | 170/4 | - | €35,232 | +€35,232 | |
| Amounts payable within one year | 42/48 | €11,196 | €22,515 | +€11,318 | +101.1% |
| Current portion of amounts payable after more than one year | 42 | - | €10,346 | +€10,346 | |
| Trade debts | 44 | - | €4,380 | +€4,380 | |
| Suppliers | 440/4 | - | €4,380 | +€4,380 | |
| Taxes, remuneration and social security | 45 | €11,196 | €7,789 | -€3,407 | -30.4% |
| Taxes | 450/3 | €11,196 | €7,789 | -€3,407 | -30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,582 | €18,322 | +€13,740 | +299.8% |
| Other operating charges | 640/8 | €3,961 | €2,364 | -€1,597 | -40.3% |
| Gross operating margin | 9900 | €60,885 | €39,101 | -€21,785 | -35.8% |
| Operating profit (loss) | 9901 | €52,342 | €18,415 | -€33,927 | -64.8% |
| Financial income | 75/76B | €2,797 | €1,507 | -€1,289 | -46.1% |
| Recurring financial income | 75 | €2,797 | €1,507 | -€1,289 | -46.1% |
| Financial charges | 65/66B | €106 | €2,124 | +€2,018 | +1910.4% |
| Recurring financial charges | 65 | €106 | €2,124 | +€2,018 | +1910.4% |
| Profit (loss) for the period before taxes | 9903 | €55,033 | €17,798 | -€37,235 | -67.7% |
| Income taxes | 67/77 | €14,738 | €16,104 | +€1,366 | +9.3% |
| Profit (loss) for the period | 9904 | €40,295 | €1,694 | -€38,601 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €40,295 | €1,694 | -€38,601 | -95.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.