BUREAU NIJS: what changed
BUREAU NIJS
Largest movements
- Tangible fixed assets -€24,786
down €24,786 (-8.8%), from €280,745 to €255,959
of which Land and buildings: -€24,520
- Cash +€22,865
up €22,865 (+79.0%), from €28,926 to €51,790
mainly Net result for the year (+€51,676) and Depreciation (+€24,786)
- Receivables within one year +€11,072
up €11,072 (+53.9%), from €20,556 to €31,629
of which Other amounts receivable: +€13,572
- Reserves +€28,000
up €28,000 (+9.6%), from €290,200 to €318,200
of which Distributable reserves: +€28,000
- Profit (loss) carried forward +€23,676
up €23,676 (+173%), from €13,659 to €37,336
- Tax, wage and social debts -€20,169
down €20,169 (-77.8%), from €25,927 to €5,758
- Other debts -€14,151
no longer reported in 2025 (was €14,151)
- Debts after one year -€7,352
down €7,352 (-85.9%), from €8,556 to €1,204
- Gross operating margin +€107,885
up €107,885, from -€22,058 to €85,827
- Taxes +€3,890
up €3,890 (+142%), from €2,746 to €6,636
- Financial income +€1,204
up €1,204 (+49.5%), from €2,433 to €3,637
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 | €421,625 | €431,666 | +€10,042 | +2.4% |
| Fixed assets | 21/28 | €280,745 | €255,959 | -€24,786 | -8.8% |
| Tangible fixed assets | 22/27 | €280,745 | €255,959 | -€24,786 | -8.8% |
| Land and buildings | 22 | €279,607 | €255,087 | -€24,520 | -8.8% |
| Other tangible fixed assets | 26 | €1,138 | €872 | -€266 | -23.4% |
| Current assets | 29/58 | €140,879 | €175,707 | +€34,828 | +24.7% |
| Amounts receivable within one year | 40/41 | €20,556 | €31,629 | +€11,072 | +53.9% |
| Trade receivables | 40 | €2,500 | - | -€2,500 | |
| Other amounts receivable | 41 | €18,056 | €31,629 | +€13,572 | +75.2% |
| Current investments | 50/53 | €90,000 | €90,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €28,926 | €51,790 | +€22,865 | +79.0% |
| Deferred charges and accrued income | 490/1 | €1,397 | €2,288 | +€891 | +63.8% |
| Total equity and liabilities | 10/49 | €421,625 | €431,666 | +€10,042 | +2.4% |
| Equity | 10/15 | €365,859 | €417,536 | +€51,676 | +14.1% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €290,200 | €318,200 | +€28,000 | +9.6% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €284,000 | €312,000 | +€28,000 | +9.9% |
| Profit (loss) carried forward | 14 | €13,659 | €37,336 | +€23,676 | +173% |
| Amounts payable | 17/49 | €55,765 | €14,130 | -€41,635 | -74.7% |
| Amounts payable after more than one year | 17 | €8,556 | €1,204 | -€7,352 | -85.9% |
| Financial debts | 170/4 | €8,556 | €1,204 | -€7,352 | -85.9% |
| Amounts payable within one year | 42/48 | €47,210 | €12,927 | -€34,283 | -72.6% |
| Current portion of amounts payable after more than one year | 42 | €6,984 | €7,169 | +€185 | +2.6% |
| Trade debts | 44 | €148 | - | -€148 | |
| Suppliers | 440/4 | €148 | - | -€148 | |
| Taxes, remuneration and social security | 45 | €25,927 | €5,758 | -€20,169 | -77.8% |
| Taxes | 450/3 | €25,927 | €5,758 | -€20,169 | -77.8% |
| Other amounts payable | 47/48 | €14,151 | - | -€14,151 | |
| Remuneration, social security and pensions | 62 | €655 | - | -€655 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,287 | €24,786 | +€499 | +2.1% |
| Other operating charges | 640/8 | €6,339 | €5,776 | -€563 | -8.9% |
| Gross operating margin | 9900 | -€22,058 | €85,827 | +€107,885 | |
| Operating profit (loss) | 9901 | -€53,339 | €55,264 | +€108,604 | |
| Financial income | 75/76B | €2,433 | €3,637 | +€1,204 | +49.5% |
| Recurring financial income | 75 | €2,433 | €3,637 | +€1,204 | +49.5% |
| Financial charges | 65/66B | €1,013 | €589 | -€424 | -41.9% |
| Recurring financial charges | 65 | €1,013 | €589 | -€424 | -41.9% |
| Profit (loss) for the period before taxes | 9903 | -€51,919 | €58,313 | +€110,232 | |
| Income taxes | 67/77 | €2,746 | €6,636 | +€3,890 | +142% |
| Profit (loss) for the period | 9904 | -€54,665 | €51,676 | +€106,342 | |
| Profit (loss) for the period to be appropriated | 9905 | -€54,665 | €51,676 | +€106,342 |
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.