RESIDENCE NAIS: what changed
RESIDENCE NAIS
Largest movements
- Receivables within one year +€46,100
up €46,100 (+34.6%), from €133,277 to €179,377
of which Trade receivables: +€45,858
- Cash +€6,324
up €6,324 (+11.5%), from €54,937 to €61,262
mainly Net result for the year (+€184,901) and Accrued charges and deferred income (+€72,900)
- Accrued charges and deferred income +€72,900
up €72,900 (+1,126%), from €6,477 to €79,376
- Advances received -€41,938
down €41,938 (-82.9%), from €50,582 to €8,644
- Tax, wage and social debts +€23,605
up €23,605 (+13.4%), from €176,798 to €200,403
of which Remuneration and social security: +€19,005
- Trade debts -€14,516
down €14,516 (-16.7%), from €86,879 to €72,363
- Profit (loss) carried forward +€9,901
up €9,901 (+25.6%), from €38,751 to €48,652
- Staff costs +€78,502
up €78,502 (+37.5%), from €209,555 to €288,058
- Gross operating margin +€76,200
up €76,200 (+15.0%), from €509,615 to €585,816
- Write-downs -€9,999
down €9,999 (-64.9%), from €15,409 to €5,410
- Depreciation +€7,519
up €7,519 (+21.3%), from €35,304 to €42,823
- Taxes +€6,665
up €6,665 (+11.4%), from €58,638 to €65,303
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 | €398,086 | €453,038 | +€54,952 | +13.8% |
| Fixed assets | 21/28 | €203,941 | €206,927 | +€2,986 | +1.5% |
| Tangible fixed assets | 22/27 | €203,941 | €206,927 | +€2,986 | +1.5% |
| Plant, machinery and equipment | 23 | €3,837 | €4,551 | +€714 | +18.6% |
| Furniture and vehicles | 24 | €14,559 | €9,954 | -€4,605 | -31.6% |
| Other tangible fixed assets | 26 | €169,451 | €192,421 | +€22,971 | +13.6% |
| Assets under construction and advance payments | 27 | €16,093 | €0 | -€16,093 | -100% |
| Current assets | 29/58 | €194,146 | €246,111 | +€51,966 | +26.8% |
| Amounts receivable within one year | 40/41 | €133,277 | €179,377 | +€46,100 | +34.6% |
| Trade receivables | 40 | €73,261 | €119,119 | +€45,858 | +62.6% |
| Other amounts receivable | 41 | €60,016 | €60,257 | +€242 | +0.4% |
| Cash at bank and in hand | 54/58 | €54,937 | €61,262 | +€6,324 | +11.5% |
| Deferred charges and accrued income | 490/1 | €5,932 | €5,473 | -€459 | -7.7% |
| Total equity and liabilities | 10/49 | €398,086 | €453,038 | +€54,952 | +13.8% |
| Equity | 10/15 | €57,351 | €67,252 | +€9,901 | +17.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,751 | €48,652 | +€9,901 | +25.6% |
| Amounts payable | 17/49 | €340,735 | €385,786 | +€45,051 | +13.2% |
| Amounts payable within one year | 42/48 | €334,259 | €306,410 | -€27,849 | -8.3% |
| Trade debts | 44 | €86,879 | €72,363 | -€14,516 | -16.7% |
| Suppliers | 440/4 | €86,879 | €72,363 | -€14,516 | -16.7% |
| Advances received on contracts in progress | 46 | €50,582 | €8,644 | -€41,938 | -82.9% |
| Taxes, remuneration and social security | 45 | €176,798 | €200,403 | +€23,605 | +13.4% |
| Taxes | 450/3 | €148,715 | €153,315 | +€4,600 | +3.1% |
| Remuneration and social security | 454/9 | €28,083 | €47,088 | +€19,005 | +67.7% |
| Other amounts payable | 47/48 | €20,000 | €25,000 | +€5,000 | +25.0% |
| Accrued charges and deferred income | 492/3 | €6,477 | €79,376 | +€72,900 | +1,126% |
| Remuneration, social security and pensions | 62 | €209,555 | €288,058 | +€78,502 | +37.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,304 | €42,823 | +€7,519 | +21.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €15,409 | €5,410 | -€9,999 | -64.9% |
| Other operating charges | 640/8 | €1,914 | €6,522 | +€4,609 | +241% |
| Gross operating margin | 9900 | €509,615 | €585,816 | +€76,200 | +15.0% |
| Operating profit (loss) | 9901 | €247,433 | €243,003 | -€4,430 | -1.8% |
| Financial income | 75/76B | €6,790 | €7,995 | +€1,206 | +17.8% |
| Recurring financial income | 75 | €6,790 | €7,995 | +€1,206 | +17.8% |
| Financial charges | 65/66B | €1,289 | €795 | -€494 | -38.3% |
| Recurring financial charges | 65 | €1,289 | €795 | -€494 | -38.3% |
| Profit (loss) for the period before taxes | 9903 | €252,934 | €250,204 | -€2,730 | -1.1% |
| Income taxes | 67/77 | €58,638 | €65,303 | +€6,665 | +11.4% |
| Profit (loss) for the period | 9904 | €194,296 | €184,901 | -€9,395 | -4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €194,296 | €184,901 | -€9,395 | -4.8% |
Next steps
Calculation and sources
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 2 November 2026 via checked.be.