AARDAPPELEN NIJS: 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.
AARDAPPELEN NIJS
Largest movements
- Cash +€133,119
up €133,119 (+216%), from €61,744 to €194,863
mainly Net result for the year (+€134,291) and Trade debts (+€122,662)
- Receivables within one year +€100,489
up €100,489 (+76.5%), from €131,344 to €231,833
of which Trade receivables: +€100,489
- Tangible fixed assets +€97,897
up €97,897 (+74.6%), from €131,304 to €229,201
of which Furniture and vehicles: +€51,634
- Receivables after one year +€66,382
up €66,382 (+146%), from €45,618 to €112,000
- Reserves +€134,291
up €134,291 (+211%), from €63,645 to €197,936
- Trade debts +€122,662
up €122,662 (+66.9%), from €183,296 to €305,958
- Debts after one year +€109,722
up €109,722 (+273%), from €40,142 to €149,864
- Current portion of long-term debt +€24,692
up €24,692 (+66.9%), from €36,891 to €61,583
- Tax, wage and social debts +€20,563
up €20,563 (+42.2%), from €48,727 to €69,290
of which Taxes: +€20,184
- Gross operating margin +€270,822
up €270,822 (+117%), from €232,425 to €503,247
- Staff costs +€119,272
up €119,272 (+74.7%), from €159,695 to €278,967
- Taxes +€26,855
up €26,855 (+359%), from €7,489 to €34,345
- Depreciation +€21,216
up €21,216 (+75.8%), from €27,978 to €49,194
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
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 | €387,986 | €797,124 | +€409,138 | +105% |
| Fixed assets | 21/28 | €135,462 | €232,349 | +€96,887 | +71.5% |
| Intangible fixed assets | 21 | €4,158 | €3,148 | -€1,010 | -24.3% |
| Tangible fixed assets | 22/27 | €131,304 | €229,201 | +€97,897 | +74.6% |
| Land and buildings | 22 | €20,000 | €20,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €16,258 | €17,657 | +€1,399 | +8.6% |
| Furniture and vehicles | 24 | €88,678 | €140,312 | +€51,634 | +58.2% |
| Other tangible fixed assets | 26 | €6,368 | €51,232 | +€44,864 | +705% |
| Current assets | 29/58 | €252,524 | €564,775 | +€312,251 | +124% |
| Amounts receivable after more than one year | 29 | €45,618 | €112,000 | +€66,382 | +146% |
| Other amounts receivable | 291 | €45,618 | €112,000 | +€66,382 | +146% |
| Stocks and contracts in progress | 3 | €13,818 | €17,789 | +€3,971 | +28.7% |
| Stocks | 30/36 | €13,818 | €17,789 | +€3,971 | +28.7% |
| Amounts receivable within one year | 40/41 | €131,344 | €231,833 | +€100,489 | +76.5% |
| Trade receivables | 40 | €131,344 | €231,833 | +€100,489 | +76.5% |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | - | €4,920 | +€4,920 | |
| Cash at bank and in hand | 54/58 | €61,744 | €194,863 | +€133,119 | +216% |
| Deferred charges and accrued income | 490/1 | €0 | €3,370 | +€3,370 | |
| Total equity and liabilities | 10/49 | €387,986 | €797,124 | +€409,138 | +105% |
| Equity | 10/15 | €68,645 | €202,936 | +€134,291 | +196% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €63,645 | €197,936 | +€134,291 | +211% |
| Distributable reserves | 133 | €63,645 | €197,936 | +€134,291 | +211% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €319,341 | €594,189 | +€274,848 | +86.1% |
| Amounts payable after more than one year | 17 | €40,142 | €149,864 | +€109,722 | +273% |
| Financial debts | 170/4 | €40,142 | €149,864 | +€109,722 | +273% |
| Amounts payable within one year | 42/48 | €278,809 | €443,933 | +€165,124 | +59.2% |
| Current portion of amounts payable after more than one year | 42 | €36,891 | €61,583 | +€24,692 | +66.9% |
| Trade debts | 44 | €183,296 | €305,958 | +€122,662 | +66.9% |
| Suppliers | 440/4 | €183,296 | €305,958 | +€122,662 | +66.9% |
| Taxes, remuneration and social security | 45 | €48,727 | €69,290 | +€20,563 | +42.2% |
| Taxes | 450/3 | €28,557 | €48,741 | +€20,184 | +70.7% |
| Remuneration and social security | 454/9 | €20,170 | €20,550 | +€379 | +1.9% |
| Other amounts payable | 47/48 | €9,894 | €7,102 | -€2,793 | -28.2% |
| Accrued charges and deferred income | 492/3 | €390 | €391 | +€1 | +0.4% |
| Remuneration, social security and pensions | 62 | €159,695 | €278,967 | +€119,272 | +74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,978 | €49,194 | +€21,216 | +75.8% |
| Other operating charges | 640/8 | €2,011 | €2,163 | +€152 | +7.6% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €232,425 | €503,247 | +€270,822 | +117% |
| Operating profit (loss) | 9901 | €42,741 | €172,923 | +€130,182 | +305% |
| Financial income | 75/76B | €1,295 | €2,945 | +€1,649 | +127% |
| Recurring financial income | 75 | €1,295 | €2,945 | +€1,649 | +127% |
| Financial charges | 65/66B | €5,585 | €7,233 | +€1,647 | +29.5% |
| Recurring financial charges | 65 | €5,585 | €7,233 | +€1,647 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €38,451 | €168,635 | +€130,184 | +339% |
| Income taxes | 67/77 | €7,489 | €34,345 | +€26,855 | +359% |
| Profit (loss) for the period | 9904 | €30,962 | €134,291 | +€103,329 | +334% |
| Profit (loss) for the period to be appropriated | 9905 | €30,962 | €134,291 | +€103,329 | +334% |
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 29 October 2026 via checked.be.