DE NIJL: 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.
DE NIJL
Largest movements
- Tangible fixed assets +€19,597
up €19,597 (+5.9%), from €331,608 to €351,206
of which Land and buildings: +€11,521
- Cash +€11,778
up €11,778 (+25.5%), from €46,264 to €58,042
mainly Net result for the year (+€36,920) and Depreciation (+€25,182)
- Receivables within one year -€6,754
no longer reported in 2025 (was €6,754)
- Reserves +€36,920
up €36,920 (+16.4%), from €225,675 to €262,595
- Current portion of long-term debt -€9,722
down €9,722 (-58.3%), from €16,667 to €6,944
- Debts after one year -€6,944
no longer reported in 2025 (was €6,944)
- Tax, wage and social debts +€4,368
up €4,368 (+34.7%), from €12,575 to €16,943
- Depreciation +€3,670
up €3,670 (+17.1%), from €21,513 to €25,182
- Financial charges -€1,835
down €1,835 (-73.7%), from €2,490 to €655
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 | €384,627 | €409,248 | +€24,621 | +6.4% |
| Fixed assets | 21/28 | €331,608 | €351,206 | +€19,597 | +5.9% |
| Tangible fixed assets | 22/27 | €331,608 | €351,206 | +€19,597 | +5.9% |
| Land and buildings | 22 | €279,872 | €291,393 | +€11,521 | +4.1% |
| Plant, machinery and equipment | 23 | €51,737 | €59,813 | +€8,076 | +15.6% |
| Current assets | 29/58 | €53,018 | €58,042 | +€5,024 | +9.5% |
| Amounts receivable within one year | 40/41 | €6,754 | - | -€6,754 | |
| Other amounts receivable | 41 | €6,754 | - | -€6,754 | |
| Cash at bank and in hand | 54/58 | €46,264 | €58,042 | +€11,778 | +25.5% |
| Total equity and liabilities | 10/49 | €384,627 | €409,248 | +€24,621 | +6.4% |
| Equity | 10/15 | €348,382 | €385,302 | +€36,920 | +10.6% |
| Contributions | 10/11 | €122,707 | €122,707 | = | 0.0% |
| Reserves | 13 | €225,675 | €262,595 | +€36,920 | +16.4% |
| Distributable reserves | 133 | €225,675 | €262,595 | +€36,920 | +16.4% |
| Amounts payable | 17/49 | €36,244 | €23,946 | -€12,299 | -33.9% |
| Amounts payable after more than one year | 17 | €6,944 | - | -€6,944 | |
| Financial debts | 170/4 | €6,944 | - | -€6,944 | |
| Amounts payable within one year | 42/48 | €29,300 | €23,946 | -€5,354 | -18.3% |
| Current portion of amounts payable after more than one year | 42 | €16,667 | €6,944 | -€9,722 | -58.3% |
| Taxes, remuneration and social security | 45 | €12,575 | €16,943 | +€4,368 | +34.7% |
| Taxes | 450/3 | €12,575 | €16,943 | +€4,368 | +34.7% |
| Other amounts payable | 47/48 | €58 | €58 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,513 | €25,182 | +€3,670 | +17.1% |
| Other operating charges | 640/8 | €2,736 | €2,819 | +€83 | +3.0% |
| Gross operating margin | 9900 | €83,171 | €82,664 | -€507 | -0.6% |
| Operating profit (loss) | 9901 | €58,922 | €54,662 | -€4,260 | -7.2% |
| Financial income | 75/76B | €101 | €253 | +€151 | +149% |
| Recurring financial income | 75 | €101 | €253 | +€151 | +149% |
| Financial charges | 65/66B | €2,490 | €655 | -€1,835 | -73.7% |
| Recurring financial charges | 65 | €2,490 | €655 | -€1,835 | -73.7% |
| Profit (loss) for the period before taxes | 9903 | €56,533 | €54,259 | -€2,273 | -4.0% |
| Income taxes | 67/77 | €17,776 | €17,340 | -€437 | -2.5% |
| Profit (loss) for the period | 9904 | €38,756 | €36,920 | -€1,836 | -4.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,756 | €36,920 | -€1,836 | -4.7% |
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 18 October 2026 via checked.be.