RESIDENCE NAYLA: what changed
RESIDENCE NAYLA
Largest movements
- Receivables within one year -€41,758
down €41,758 (-33.5%), from €124,569 to €82,811
of which Other amounts receivable: -€23,145
- Tangible fixed assets +€28,862
up €28,862 (+27.3%), from €105,573 to €134,435
of which Other tangible fixed assets: +€17,655
- Cash +€26,575
up €26,575 (+28.6%), from €92,871 to €119,446
mainly Net result for the year (+€59,666) and Receivables within one year (+€41,758)
- Reserves +€59,666
up €59,666 (+39.5%), from €150,889 to €210,555
- Debts within one year -€49,640
down €49,640 (-39.3%), from €126,158 to €76,518
of which Trade debts: -€59,908
- Staff costs +€52,250
up €52,250 (+23.0%), from €227,662 to €279,913
- Gross operating margin +€51,458
up €51,458 (+15.3%), from €336,642 to €388,100
- Write-downs -€20,527
down €20,527 (-61.1%), from €33,599 to €13,072
- Other operating charges -€18,953
down €18,953 (-84.9%), from €22,337 to €3,383
- Depreciation +€4,923
up €4,923 (+18.7%), from €26,344 to €31,267
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 | €326,779 | €339,016 | +€12,238 | +3.7% |
| Fixed assets | 21/28 | €108,191 | €135,825 | +€27,634 | +25.5% |
| Intangible fixed assets | 21 | €2,618 | €1,390 | -€1,228 | -46.9% |
| Tangible fixed assets | 22/27 | €105,573 | €134,435 | +€28,862 | +27.3% |
| Plant, machinery and equipment | 23 | €9,343 | €13,034 | +€3,691 | +39.5% |
| Furniture and vehicles | 24 | €10,835 | €18,351 | +€7,516 | +69.4% |
| Other tangible fixed assets | 26 | €85,396 | €103,050 | +€17,655 | +20.7% |
| Current assets | 29/58 | €218,587 | €203,191 | -€15,396 | -7.0% |
| Amounts receivable within one year | 40/41 | €124,569 | €82,811 | -€41,758 | -33.5% |
| Trade receivables | 40 | €94,158 | €75,545 | -€18,614 | -19.8% |
| Other amounts receivable | 41 | €30,411 | €7,266 | -€23,145 | -76.1% |
| Cash at bank and in hand | 54/58 | €92,871 | €119,446 | +€26,575 | +28.6% |
| Deferred charges and accrued income | 490/1 | €1,147 | €934 | -€213 | -18.5% |
| Total equity and liabilities | 10/49 | €326,779 | €339,016 | +€12,238 | +3.7% |
| Equity | 10/15 | €150,889 | €210,555 | +€59,666 | +39.5% |
| Reserves | 13 | €150,889 | €210,555 | +€59,666 | +39.5% |
| Amounts payable | 17/49 | €175,890 | €128,462 | -€47,428 | -27.0% |
| Amounts payable within one year | 42/48 | €126,158 | €76,518 | -€49,640 | -39.3% |
| Trade debts | 44 | €71,911 | €12,003 | -€59,908 | -83.3% |
| Suppliers | 440/4 | €71,911 | €12,003 | -€59,908 | -83.3% |
| Advances received on contracts in progress | 46 | €29,358 | €622 | -€28,737 | -97.9% |
| Taxes, remuneration and social security | 45 | €24,888 | €48,190 | +€23,302 | +93.6% |
| Taxes | 450/3 | €754 | €2,274 | +€1,520 | +201% |
| Remuneration and social security | 454/9 | €24,134 | €45,916 | +€21,782 | +90.3% |
| Accrued charges and deferred income | 492/3 | €49,732 | €51,944 | +€2,211 | +4.4% |
| Remuneration, social security and pensions | 62 | €227,662 | €279,913 | +€52,250 | +23.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,344 | €31,267 | +€4,923 | +18.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,599 | €13,072 | -€20,527 | -61.1% |
| Other operating charges | 640/8 | €22,337 | €3,383 | -€18,953 | -84.9% |
| Gross operating margin | 9900 | €336,642 | €388,100 | +€51,458 | +15.3% |
| Operating profit (loss) | 9901 | €26,700 | €60,465 | +€33,765 | +126% |
| Financial income | 75/76B | €36 | €53 | +€17 | +47.8% |
| Recurring financial income | 75 | €36 | €53 | +€17 | +47.8% |
| Financial charges | 65/66B | €1,861 | €852 | -€1,009 | -54.2% |
| Recurring financial charges | 65 | €1,861 | €852 | -€1,009 | -54.2% |
| Profit (loss) for the period before taxes | 9903 | €24,875 | €59,666 | +€34,791 | +140% |
| Profit (loss) for the period | 9904 | €24,875 | €59,666 | +€34,791 | +140% |
| Profit (loss) for the period to be appropriated | 9905 | €24,875 | €59,666 | +€34,791 | +140% |
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 6 November 2026 via checked.be.