YA NASIP: what changed
Two fiscal 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.
YA NASIP
Largest movements
- Tangible fixed assets -€9,318
down €9,318 (-29.9%), from €31,135 to €21,817
of which Furniture and vehicles: -€4,779
- Cash +€8,837
up €8,837 (+17.0%), from €52,052 to €60,888
mainly Net result for the year (+€16,894) and Depreciation (+€9,318)
- Receivables within one year +€8,090
up €8,090 (+15.5%), from €52,158 to €60,248
of which Trade receivables: +€4,338
- Reserves +€15,000
up €15,000 (+806.5%), from €1,860 to €16,860
of which Distributable reserves: +€15,000
- Debts after one year -€4,824
down €4,824 (-32.4%), from €14,894 to €10,070
- Trade debts -€2,122
no longer reported in 2025 (was €2,122)
- Profit (loss) carried forward +€1,894
up €1,894 (+2.5%), from €76,223 to €78,117
- Gross operating margin -€19,786
down €19,786 (-16.2%), from €121,840 to €102,055
- Staff costs -€13,169
down €13,169 (-17.5%), from €75,273 to €62,104
- Other operating charges -€2,932
down €2,932 (-45.9%), from €6,386 to €3,453
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.
Cash bridge derived
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 | €136,718 | €145,752 | +€9,034 | +6.6% |
| Fixed assets | 21/28 | €31,135 | €21,817 | -€9,318 | -29.9% |
| Tangible fixed assets | 22/27 | €31,135 | €21,817 | -€9,318 | -29.9% |
| Plant, machinery and equipment | 23 | €13,189 | €8,650 | -€4,539 | -34.4% |
| Furniture and vehicles | 24 | €17,946 | €13,167 | -€4,779 | -26.6% |
| Current assets | 29/58 | €105,583 | €123,935 | +€18,352 | +17.4% |
| Stocks and contracts in progress | 3 | €681 | €681 | = | 0.0% |
| Stocks | 30/36 | €681 | €681 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €52,158 | €60,248 | +€8,090 | +15.5% |
| Trade receivables | 40 | €49,022 | €53,360 | +€4,338 | +8.8% |
| Other amounts receivable | 41 | €3,136 | €6,888 | +€3,752 | +119.7% |
| Cash at bank and in hand | 54/58 | €52,052 | €60,888 | +€8,837 | +17.0% |
| Deferred charges and accrued income | 490/1 | €693 | €2,118 | +€1,425 | +205.5% |
| Total equity and liabilities | 10/49 | €136,718 | €145,752 | +€9,034 | +6.6% |
| Equity | 10/15 | €84,283 | €101,177 | +€16,894 | +20.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €16,860 | +€15,000 | +806.5% |
| 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 | - | €15,000 | +€15,000 | |
| Profit (loss) carried forward | 14 | €76,223 | €78,117 | +€1,894 | +2.5% |
| Amounts payable | 17/49 | €52,436 | €44,575 | -€7,860 | -15.0% |
| Amounts payable after more than one year | 17 | €14,894 | €10,070 | -€4,824 | -32.4% |
| Financial debts | 170/4 | €14,894 | €10,070 | -€4,824 | -32.4% |
| Amounts payable within one year | 42/48 | €37,542 | €34,506 | -€3,036 | -8.1% |
| Current portion of amounts payable after more than one year | 42 | €4,551 | €4,824 | +€273 | +6.0% |
| Trade debts | 44 | €2,122 | - | -€2,122 | |
| Suppliers | 440/4 | €2,122 | - | -€2,122 | |
| Taxes, remuneration and social security | 45 | €30,869 | €29,682 | -€1,187 | -3.8% |
| Taxes | 450/3 | €23,462 | €20,127 | -€3,335 | -14.2% |
| Remuneration and social security | 454/9 | €7,407 | €9,555 | +€2,148 | +29.0% |
| Remuneration, social security and pensions | 62 | €75,273 | €62,104 | -€13,169 | -17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,930 | €9,318 | -€612 | -6.2% |
| Other operating charges | 640/8 | €6,386 | €3,453 | -€2,932 | -45.9% |
| Gross operating margin | 9900 | €121,840 | €102,055 | -€19,786 | -16.2% |
| Operating profit (loss) | 9901 | €30,252 | €27,180 | -€3,072 | -10.2% |
| Financial income | 75/76B | €74 | - | -€74 | |
| Recurring financial income | 75 | €74 | - | -€74 | |
| Financial charges | 65/66B | €2,057 | €2,090 | +€33 | +1.6% |
| Recurring financial charges | 65 | €2,057 | €2,090 | +€33 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €28,269 | €25,090 | -€3,178 | -11.2% |
| Income taxes | 67/77 | €7,703 | €8,196 | +€493 | +6.4% |
| Profit (loss) for the period | 9904 | €20,565 | €16,894 | -€3,671 | -17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €20,565 | €16,894 | -€3,671 | -17.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.