NYS L.: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
NYS L.
Largest movements
- Receivables within one year +€23,169
up €23,169 (+14.0%), from €165,501 to €188,670
of which Other amounts receivable: +€35,995
- Receivables after one year -€13,200
down €13,200 (-14.3%), from €92,400 to €79,200
- Tangible fixed assets -€11,617
down €11,617 (-17.7%), from €65,494 to €53,877
of which Furniture and vehicles: -€8,062
- Cash +€6,134
up €6,134 (+48.9%), from €12,535 to €18,670
mainly Net result for the year (+€29,391) and Receivables after one year (+€13,200)
- Reserves +€29,391
up €29,391 (+11.0%), from €267,073 to €296,465
of which Distributable reserves: +€29,391
- Short-term financial debts -€8,000
down €8,000 (-8.2%), from €97,000 to €89,000
- Current portion of long-term debt -€7,056
no longer reported in 2025 (was €7,056)
- Tax, wage and social debts -€5,285
down €5,285 (-38.6%), from €13,681 to €8,396
of which Taxes: -€5,250
- Trade debts -€4,822
down €4,822 (-51.5%), from €9,368 to €4,546
- Gross operating margin -€28,555
down €28,555 (-32.6%), from €87,645 to €59,090
- Taxes -€7,955
down €7,955 (-32.6%), from €24,383 to €16,428
- Depreciation -€2,054
down €2,054 (-15.0%), from €13,670 to €11,617
- Financial income +€1,350
up €1,350 (+15.8%), from €8,570 to €9,920
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €340,299 | €344,528 | +€4,229 | +1.2% |
| Fixed assets | 21/28 | €65,494 | €53,877 | -€11,617 | -17.7% |
| Tangible fixed assets | 22/27 | €65,494 | €53,877 | -€11,617 | -17.7% |
| Land and buildings | 22 | €54,061 | €50,507 | -€3,554 | -6.6% |
| Furniture and vehicles | 24 | €11,433 | €3,371 | -€8,062 | -70.5% |
| Current assets | 29/58 | €274,805 | €290,651 | +€15,845 | +5.8% |
| Amounts receivable after more than one year | 29 | €92,400 | €79,200 | -€13,200 | -14.3% |
| Other amounts receivable | 291 | €92,400 | €79,200 | -€13,200 | -14.3% |
| Amounts receivable within one year | 40/41 | €165,501 | €188,670 | +€23,169 | +14.0% |
| Trade receivables | 40 | €34,090 | €21,264 | -€12,825 | -37.6% |
| Other amounts receivable | 41 | €131,411 | €167,406 | +€35,995 | +27.4% |
| Cash at bank and in hand | 54/58 | €12,535 | €18,670 | +€6,134 | +48.9% |
| Deferred charges and accrued income | 490/1 | €4,369 | €4,111 | -€259 | -5.9% |
| Total equity and liabilities | 10/49 | €340,299 | €344,528 | +€4,229 | +1.2% |
| Equity | 10/15 | €211,995 | €241,386 | +€29,391 | +13.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €267,073 | €296,465 | +€29,391 | +11.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,800 | €5,800 | = | 0.0% |
| Distributable reserves | 133 | €259,413 | €288,805 | +€29,391 | +11.3% |
| Profit (loss) carried forward | 14 | -€73,678 | -€73,678 | = | 0.0% |
| Amounts payable | 17/49 | €128,305 | €103,142 | -€25,163 | -19.6% |
| Amounts payable within one year | 42/48 | €128,305 | €103,142 | -€25,163 | -19.6% |
| Current portion of amounts payable after more than one year | 42 | €7,056 | - | -€7,056 | |
| Financial debts | 43 | €97,000 | €89,000 | -€8,000 | -8.2% |
| Credit institutions | 430/8 | €97,000 | €89,000 | -€8,000 | -8.2% |
| Trade debts | 44 | €9,368 | €4,546 | -€4,822 | -51.5% |
| Suppliers | 440/4 | €9,368 | €4,546 | -€4,822 | -51.5% |
| Taxes, remuneration and social security | 45 | €13,681 | €8,396 | -€5,285 | -38.6% |
| Taxes | 450/3 | €13,645 | €8,396 | -€5,250 | -38.5% |
| Remuneration and social security | 454/9 | €35 | - | -€35 | |
| Other amounts payable | 47/48 | €1,200 | €1,200 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €981 | €584 | -€397 | -40.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,670 | €11,617 | -€2,054 | -15.0% |
| Other operating charges | 640/8 | €4,272 | €5,007 | +€735 | +17.2% |
| Gross operating margin | 9900 | €87,645 | €59,090 | -€28,555 | -32.6% |
| Operating profit (loss) | 9901 | €68,722 | €41,882 | -€26,840 | -39.1% |
| Financial income | 75/76B | €8,570 | €9,920 | +€1,350 | +15.8% |
| Recurring financial income | 75 | €8,570 | €9,920 | +€1,350 | +15.8% |
| Financial charges | 65/66B | €6,594 | €5,982 | -€611 | -9.3% |
| Recurring financial charges | 65 | €6,594 | €5,982 | -€611 | -9.3% |
| Profit (loss) for the period before taxes | 9903 | €70,698 | €45,820 | -€24,879 | -35.2% |
| Income taxes | 67/77 | €24,383 | €16,428 | -€7,955 | -32.6% |
| Profit (loss) for the period | 9904 | €46,315 | €29,391 | -€16,924 | -36.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,315 | €29,391 | -€16,924 | -36.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.