NYALA: 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.
NYALA
Largest movements
- Current investments +€158,845
up €158,845 (+52.9%), from €300,000 to €458,845
- Cash +€93,332
up €93,332 (+119%), from €78,609 to €171,941
mainly Net result for the year (+€226,432) and Tax, wage and social debts (+€58,900)
- Stocks and contracts +€26,000
up €26,000 (+28.3%), from €92,000 to €118,000
- Profit (loss) carried forward +€226,432
up €226,432 (+23.7%), from €954,542 to €1.2m
- Tax, wage and social debts +€58,900
up €58,900 (+661%), from €8,915 to €67,815
- Financial income +€166,911
up €166,911 (+5,278%), from €3,162 to €170,074
of which Non-recurring financial income: +€154,255
- Taxes +€47,497
up €47,497 (+116%), from €41,035 to €88,532
- Gross operating margin +€5,983
up €5,983 (+4.1%), from €144,849 to €150,832
- Depreciation -€4,009
down €4,009 (-59.3%), from €6,758 to €2,749
- Financial charges +€1,605
up €1,605 (+259%), from €620 to €2,225
of which Financial charges: +€1,605
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 | €1,063,220 | €1,344,180 | +€280,960 | +26.4% |
| Fixed assets | 21/28 | €581,985 | €585,247 | +€3,262 | +0.6% |
| Tangible fixed assets | 22/27 | €399,034 | €400,995 | +€1,961 | +0.5% |
| Plant, machinery and equipment | 23 | €677 | €3,479 | +€2,801 | +414% |
| Furniture and vehicles | 24 | €940 | €100 | -€841 | -89.4% |
| Leasing and similar rights | 25 | €397,417 | - | -€397,417 | |
| Other tangible fixed assets | 26 | - | €397,417 | +€397,417 | |
| Financial fixed assets | 28 | €182,951 | €184,252 | +€1,301 | +0.7% |
| Current assets | 29/58 | €481,234 | €758,933 | +€277,699 | +57.7% |
| Stocks and contracts in progress | 3 | €92,000 | €118,000 | +€26,000 | +28.3% |
| Contracts in progress | 37 | €92,000 | €118,000 | +€26,000 | +28.3% |
| Amounts receivable within one year | 40/41 | €10,625 | €10,147 | -€478 | -4.5% |
| Trade receivables | 40 | €10,080 | - | -€10,080 | |
| Other amounts receivable | 41 | €545 | €10,147 | +€9,602 | +1,762% |
| Current investments | 50/53 | €300,000 | €458,845 | +€158,845 | +52.9% |
| Cash at bank and in hand | 54/58 | €78,609 | €171,941 | +€93,332 | +119% |
| Total equity and liabilities | 10/49 | €1,063,220 | €1,344,180 | +€280,960 | +26.4% |
| Equity | 10/15 | €1,030,002 | €1,256,434 | +€226,432 | +22.0% |
| Contributions | 10/11 | €68,600 | €68,600 | = | 0.0% |
| Capital | 10 | €68,600 | €68,600 | = | 0.0% |
| Issued capital | 100 | €68,600 | €68,600 | = | 0.0% |
| Reserves | 13 | €6,860 | €6,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,860 | €6,860 | = | 0.0% |
| Legal reserve | 130 | €6,860 | €6,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €954,542 | €1,180,974 | +€226,432 | +23.7% |
| Amounts payable | 17/49 | €33,218 | €87,746 | +€54,528 | +164% |
| Amounts payable within one year | 42/48 | €33,218 | €87,746 | +€54,528 | +164% |
| Trade debts | 44 | €9,752 | €4,082 | -€5,670 | -58.1% |
| Suppliers | 440/4 | €9,752 | €4,082 | -€5,670 | -58.1% |
| Taxes, remuneration and social security | 45 | €8,915 | €67,815 | +€58,900 | +661% |
| Taxes | 450/3 | €8,915 | €67,815 | +€58,900 | +661% |
| Other amounts payable | 47/48 | €14,551 | €15,849 | +€1,298 | +8.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,758 | €2,749 | -€4,009 | -59.3% |
| Other operating charges | 640/8 | €1,314 | €968 | -€346 | -26.3% |
| Gross operating margin | 9900 | €144,849 | €150,832 | +€5,983 | +4.1% |
| Operating profit (loss) | 9901 | €136,777 | €147,115 | +€10,338 | +7.6% |
| Financial income | 75/76B | €3,162 | €170,074 | +€166,911 | +5,278% |
| Recurring financial income | 75 | €3,162 | €12,657 | +€9,494 | +300% |
| Non-recurring financial income | 76B | €3,162 | €157,417 | +€154,255 | +4,878% |
| Financial charges | 65/66B | €620 | €2,225 | +€1,605 | +259% |
| Recurring financial charges | 65 | €620 | €2,225 | +€1,605 | +259% |
| Non-recurring financial charges | 66B | €620 | - | -€620 | |
| Profit (loss) for the period before taxes | 9903 | €139,319 | €314,964 | +€175,645 | +126% |
| Income taxes | 67/77 | €41,035 | €88,532 | +€47,497 | +116% |
| Profit (loss) for the period | 9904 | €98,285 | €226,432 | +€128,147 | +130% |
| Profit (loss) for the period to be appropriated | 9905 | €98,285 | €226,432 | +€128,147 | +130% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.