Nys Advice: 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.
Nys Advice
Largest movements
- Receivables within one year -€23,311
down €23,311 (-70.2%), from €33,197 to €9,886
of which Other amounts receivable: -€20,000
- Current investments +€10,000
up €10,000 (+28.6%), from €35,000 to €45,000
- Other debts -€10,000
down €10,000 (-16.6%), from €60,289 to €50,289
- Tax, wage and social debts -€2,787
down €2,787 (-21.7%), from €12,846 to €10,059
of which Taxes: -€2,449
- Reserves -€1,231
down €1,231 (-27.2%), from €4,530 to €3,299
of which Distributable reserves: -€1,231
- Gross operating margin -€8,411
down €8,411 (-11.4%), from €73,516 to €65,105
- Taxes -€1,854
down €1,854 (-10.3%), from €17,936 to €16,082
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 | €96,284 | €82,247 | -€14,037 | -14.6% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €96,284 | €82,247 | -€14,037 | -14.6% |
| Stocks and contracts in progress | 3 | €2,230 | €2,230 | = | 0.0% |
| Stocks | 30/36 | €2,230 | €2,230 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,197 | €9,886 | -€23,311 | -70.2% |
| Trade receivables | 40 | €13,197 | €9,886 | -€3,311 | -25.1% |
| Other amounts receivable | 41 | €20,000 | - | -€20,000 | |
| Current investments | 50/53 | €35,000 | €45,000 | +€10,000 | +28.6% |
| Cash at bank and in hand | 54/58 | €25,857 | €25,131 | -€725 | -2.8% |
| Total equity and liabilities | 10/49 | €96,284 | €82,247 | -€14,037 | -14.6% |
| Equity | 10/15 | €23,130 | €21,899 | -€1,231 | -5.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,530 | €3,299 | -€1,231 | -27.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €2,670 | €1,439 | -€1,231 | -46.1% |
| Amounts payable | 17/49 | €73,154 | €60,348 | -€12,806 | -17.5% |
| Amounts payable within one year | 42/48 | €73,154 | €60,348 | -€12,806 | -17.5% |
| Trade debts | 44 | €19 | - | -€19 | |
| Suppliers | 440/4 | €19 | - | -€19 | |
| Taxes, remuneration and social security | 45 | €12,846 | €10,059 | -€2,787 | -21.7% |
| Taxes | 450/3 | €12,509 | €10,059 | -€2,449 | -19.6% |
| Remuneration and social security | 454/9 | €337 | - | -€337 | |
| Other amounts payable | 47/48 | €60,289 | €50,289 | -€10,000 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €700 | - | -€700 | |
| Other operating charges | 640/8 | €505 | €520 | +€14 | +2.8% |
| Gross operating margin | 9900 | €73,516 | €65,105 | -€8,411 | -11.4% |
| Operating profit (loss) | 9901 | €72,311 | €64,585 | -€7,726 | -10.7% |
| Financial income | 75/76B | €740 | €306 | -€434 | -58.7% |
| Recurring financial income | 75 | €740 | €306 | -€434 | -58.7% |
| Financial charges | 65/66B | €39 | €40 | +€1 | +3.5% |
| Recurring financial charges | 65 | €39 | €40 | +€1 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €73,012 | €64,850 | -€8,161 | -11.2% |
| Income taxes | 67/77 | €17,936 | €16,082 | -€1,854 | -10.3% |
| Profit (loss) for the period | 9904 | €55,076 | €48,769 | -€6,307 | -11.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,076 | €48,769 | -€6,307 | -11.5% |
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 16 October 2026 via checked.be.