NAYCA STUDIO: 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.
NAYCA STUDIO
Largest movements
- Receivables within one year +€12,178
up €12,178 (+35.5%), from €34,335 to €46,513
of which Other amounts receivable: +€10,649
- Other debts +€14,634
new in 2025: €14,634
- Profit (loss) carried forward -€13,434
down €13,434 (-78.6%), from €17,094 to €3,660
- Tax, wage and social debts +€6,330
up €6,330 (+71.9%), from €8,802 to €15,132
- Trade debts +€5,094
up €5,094 (+495%), from €1,029 to €6,123
- Purchases and services -€10,746
down €10,746 (-13.9%), from €77,483 to €66,737
- Financial charges +€10,188
up €10,188 (+2,278%), from €447 to €10,635
of which Non-recurring financial charges: +€9,985
- Turnover -€3,917
down €3,917 (-5.0%), from €78,235 to €74,318
- Gross operating margin +€1,331
up €1,331 (+9.7%), from €13,759 to €15,090
- Taxes +€1,070
up €1,070 (+26.0%), from €4,107 to €5,177
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,426 | €46,603 | +€12,178 | +35.4% |
| Fixed assets | 21/28 | €91 | €91 | = | 0.0% |
| Financial fixed assets | 28 | €91 | €91 | = | 0.0% |
| Current assets | 29/58 | €34,335 | €46,513 | +€12,178 | +35.5% |
| Amounts receivable within one year | 40/41 | €34,335 | €46,513 | +€12,178 | +35.5% |
| Trade receivables | 40 | €375 | €1,904 | +€1,529 | +408% |
| Other amounts receivable | 41 | €33,960 | €44,609 | +€10,649 | +31.4% |
| Total equity and liabilities | 10/49 | €34,426 | €46,603 | +€12,178 | +35.4% |
| Equity | 10/15 | €22,094 | €8,660 | -€13,434 | -60.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,094 | €3,660 | -€13,434 | -78.6% |
| Amounts payable | 17/49 | €12,332 | €37,943 | +€25,612 | +208% |
| Amounts payable within one year | 42/48 | €12,332 | €37,943 | +€25,612 | +208% |
| Financial debts | 43 | €2,501 | €2,054 | -€446 | -17.9% |
| Credit institutions | 430/8 | €2,501 | €2,054 | -€446 | -17.9% |
| Trade debts | 44 | €1,029 | €6,123 | +€5,094 | +495% |
| Suppliers | 440/4 | €1,029 | €6,123 | +€5,094 | +495% |
| Taxes, remuneration and social security | 45 | €8,802 | €15,132 | +€6,330 | +71.9% |
| Taxes | 450/3 | €8,802 | €15,132 | +€6,330 | +71.9% |
| Other amounts payable | 47/48 | - | €14,634 | +€14,634 | |
| Turnover | 70 | €78,235 | €74,318 | -€3,917 | -5.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €77,483 | €66,737 | -€10,746 | -13.9% |
| Other operating charges | 640/8 | €259 | €432 | +€173 | +66.7% |
| Gross operating margin | 9900 | €13,759 | €15,090 | +€1,331 | +9.7% |
| Operating profit (loss) | 9901 | €13,500 | €14,658 | +€1,158 | +8.6% |
| Financial income | 75/76B | €1,987 | €2,354 | +€367 | +18.5% |
| Recurring financial income | 75 | €1,987 | €2,354 | +€367 | +18.5% |
| Financial charges | 65/66B | €447 | €10,635 | +€10,188 | +2,278% |
| Recurring financial charges | 65 | €447 | €650 | +€202 | +45.3% |
| Non-recurring financial charges | 66B | - | €9,985 | +€9,985 | |
| Profit (loss) for the period before taxes | 9903 | €15,040 | €6,377 | -€8,663 | -57.6% |
| Income taxes | 67/77 | €4,107 | €5,177 | +€1,070 | +26.0% |
| Profit (loss) for the period | 9904 | €10,933 | €1,200 | -€9,733 | -89.0% |
| Profit (loss) for the period to be appropriated | 9905 | €10,933 | €1,200 | -€9,733 | -89.0% |
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 17 October 2026 via checked.be.