NYALA 1: 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 1
Largest movements
- Receivables after one year +€215,000
new in 2024: €215,000
- Receivables within one year -€185,398
down €185,398 (-49.4%), from €375,435 to €190,038
of which Other amounts receivable: -€120,673
- Tangible fixed assets +€115,638
up €115,638 (+4,642%), from €2,491 to €118,130
of which Furniture and vehicles: +€116,613
- Cash -€57,830
down €57,830 (-83.1%), from €69,576 to €11,746
mainly Receivables after one year (-€215,000) and Investment in fixed assets (net) (-€125,000)
- Advances received +€34,512
new in 2024: €34,512
- Reserves +€27,811
up €27,811 (+12.9%), from €216,079 to €243,890
- Accrued charges and deferred income +€24,021
up €24,021 (+94.5%), from €25,407 to €49,428
- Trade debts +€20,034
up €20,034 (+43.0%), from €46,547 to €66,581
- Tax, wage and social debts -€8,000
down €8,000 (-5.8%), from €138,003 to €130,002
- Gross operating margin -€111,308
down €111,308 (-58.3%), from €190,946 to €79,638
- Staff costs -€21,131
down €21,131 (-45.3%), from €46,646 to €25,516
- Taxes -€16,091
down €16,091 (-47.3%), from €34,034 to €17,942
- Other operating charges -€7,863
down €7,863 (-87.1%), from €9,031 to €1,169
- Depreciation +€6,864
up €6,864 (+275%), from €2,498 to €9,362
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.
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 | €447,702 | €539,413 | +€91,711 | +20.5% |
| Fixed assets | 21/28 | €2,691 | €118,330 | +€115,638 | +4,297% |
| Tangible fixed assets | 22/27 | €2,491 | €118,130 | +€115,638 | +4,642% |
| Plant, machinery and equipment | 23 | €1,542 | €567 | -€975 | -63.2% |
| Furniture and vehicles | 24 | €949 | €117,562 | +€116,613 | +12,286% |
| Financial fixed assets | 28 | €200 | €200 | = | 0.0% |
| Current assets | 29/58 | €445,011 | €421,083 | -€23,928 | -5.4% |
| Amounts receivable after more than one year | 29 | - | €215,000 | +€215,000 | |
| Other amounts receivable | 291 | - | €215,000 | +€215,000 | |
| Amounts receivable within one year | 40/41 | €375,435 | €190,038 | -€185,398 | -49.4% |
| Trade receivables | 40 | €91,113 | €26,388 | -€64,725 | -71.0% |
| Other amounts receivable | 41 | €284,323 | €163,650 | -€120,673 | -42.4% |
| Cash at bank and in hand | 54/58 | €69,576 | €11,746 | -€57,830 | -83.1% |
| Deferred charges and accrued income | 490/1 | - | €4,300 | +€4,300 | |
| Total equity and liabilities | 10/49 | €447,702 | €539,413 | +€91,711 | +20.5% |
| Equity | 10/15 | €231,079 | €258,890 | +€27,811 | +12.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €216,079 | €243,890 | +€27,811 | +12.9% |
| Distributable reserves | 133 | €216,079 | €243,890 | +€27,811 | +12.9% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €216,623 | €280,523 | +€63,900 | +29.5% |
| Amounts payable within one year | 42/48 | €191,216 | €231,095 | +€39,879 | +20.9% |
| Current portion of amounts payable after more than one year | 42 | €6,667 | €0 | -€6,667 | -100% |
| Trade debts | 44 | €46,547 | €66,581 | +€20,034 | +43.0% |
| Suppliers | 440/4 | €46,547 | €66,581 | +€20,034 | +43.0% |
| Advances received on contracts in progress | 46 | - | €34,512 | +€34,512 | |
| Taxes, remuneration and social security | 45 | €138,003 | €130,002 | -€8,000 | -5.8% |
| Taxes | 450/3 | €138,003 | €130,002 | -€8,000 | -5.8% |
| Accrued charges and deferred income | 492/3 | €25,407 | €49,428 | +€24,021 | +94.5% |
| Remuneration, social security and pensions | 62 | €46,646 | €25,516 | -€21,131 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,498 | €9,362 | +€6,864 | +275% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €9,031 | €1,169 | -€7,863 | -87.1% |
| Non-recurring operating charges | 66A | €11,228 | €0 | -€11,228 | -100% |
| Gross operating margin | 9900 | €190,946 | €79,638 | -€111,308 | -58.3% |
| Operating profit (loss) | 9901 | €121,543 | €43,592 | -€77,951 | -64.1% |
| Financial income | 75/76B | €75 | €4,300 | +€4,225 | +5,607% |
| Recurring financial income | 75 | €75 | €4,300 | +€4,225 | +5,607% |
| Financial charges | 65/66B | €1,877 | €2,139 | +€262 | +14.0% |
| Recurring financial charges | 65 | €1,877 | €2,139 | +€262 | +14.0% |
| Profit (loss) for the period before taxes | 9903 | €119,742 | €45,753 | -€73,988 | -61.8% |
| Income taxes | 67/77 | €34,034 | €17,942 | -€16,091 | -47.3% |
| Profit (loss) for the period | 9904 | €85,708 | €27,811 | -€57,897 | -67.6% |
| Profit (loss) for the period to be appropriated | 9905 | €85,708 | €27,811 | -€57,897 | -67.6% |
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 15 October 2026 via checked.be.