NYABOU: 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.
NYABOU
Largest movements
- Deferred charges and accrued income -€352
down €352 (-92.5%), from €381 to €28
- Receivables within one year -€255
no longer reported in 2025 (was €255)
- Intangible fixed assets -€225
down €225 (-18.0%), from €1,251 to €1,026
- Formation expenses -€181
no longer reported in 2025 (was €181)
- Profit (loss) carried forward +€5,416
up €5,416 (+16.3%), from -€33,171 to -€27,754
- Other debts -€3,813
down €3,813 (-11.3%), from €33,682 to €29,869
- Current portion of long-term debt -€2,657
no longer reported in 2025 (was €2,657)
- Tax, wage and social debts -€299
down €299 (-13.8%), from €2,157 to €1,858
- Trade debts +€271
up €271 (+17.0%), from €1,593 to €1,863
- Gross operating margin +€9,867
up €9,867, from -€1,152 to €8,716
- Staff costs -€1,658
no longer reported in 2025 (was €1,658)
- Financial charges -€599
down €599 (-31.6%), from €1,892 to €1,293
- Other operating charges +€389
up €389 (+32.1%), from €1,212 to €1,600
- Depreciation -€198
down €198 (-32.8%), from €604 to €406
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 | €9,917 | €8,836 | -€1,081 | -10.9% |
| Formation expenses | 20 | €181 | - | -€181 | |
| Fixed assets | 21/28 | €1,302 | €1,077 | -€225 | -17.3% |
| Intangible fixed assets | 21 | €1,251 | €1,026 | -€225 | -18.0% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €8,435 | €7,760 | -€675 | -8.0% |
| Stocks and contracts in progress | 3 | €7,132 | €7,132 | = | 0.0% |
| Stocks | 30/36 | €7,132 | €7,132 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €255 | - | -€255 | |
| Trade receivables | 40 | €255 | - | -€255 | |
| Cash at bank and in hand | 54/58 | €667 | €599 | -€68 | -10.3% |
| Deferred charges and accrued income | 490/1 | €381 | €28 | -€352 | -92.5% |
| Total equity and liabilities | 10/49 | €9,917 | €8,836 | -€1,081 | -10.9% |
| Equity | 10/15 | -€30,171 | -€24,754 | +€5,416 | +18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,171 | -€27,754 | +€5,416 | +16.3% |
| Amounts payable | 17/49 | €40,088 | €33,590 | -€6,497 | -16.2% |
| Amounts payable within one year | 42/48 | €40,088 | €33,590 | -€6,497 | -16.2% |
| Current portion of amounts payable after more than one year | 42 | €2,657 | - | -€2,657 | |
| Trade debts | 44 | €1,593 | €1,863 | +€271 | +17.0% |
| Suppliers | 440/4 | €1,593 | €1,863 | +€271 | +17.0% |
| Taxes, remuneration and social security | 45 | €2,157 | €1,858 | -€299 | -13.8% |
| Taxes | 450/3 | €2,157 | €1,858 | -€299 | -13.8% |
| Other amounts payable | 47/48 | €33,682 | €29,869 | -€3,813 | -11.3% |
| Remuneration, social security and pensions | 62 | €1,658 | - | -€1,658 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €604 | €406 | -€198 | -32.8% |
| Other operating charges | 640/8 | €1,212 | €1,600 | +€389 | +32.1% |
| Gross operating margin | 9900 | -€1,152 | €8,716 | +€9,867 | |
| Operating profit (loss) | 9901 | -€4,626 | €6,710 | +€11,335 | |
| Financial charges | 65/66B | €1,892 | €1,293 | -€599 | -31.6% |
| Recurring financial charges | 65 | €1,892 | €1,293 | -€599 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,517 | €5,416 | +€11,934 | |
| Profit (loss) for the period | 9904 | -€6,517 | €5,416 | +€11,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,517 | €5,416 | +€11,934 |
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 28 October 2026 via checked.be.