de 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.
de Nijs
Largest movements
- Receivables after one year +€20,000
up €20,000 (+40.0%), from €50,000 to €70,000
- Receivables within one year -€10,936
down €10,936 (-98.4%), from €11,111 to €175
of which Other amounts receivable: -€11,111
- Cash +€8,608
up €8,608 (+22.3%), from €38,630 to €47,238
mainly Debts after one year (+€50,000) and Net result for the year (+€31,925)
- Deferred charges and accrued income +€3,697
up €3,697 (+64.8%), from €5,705 to €9,402
- Tangible fixed assets -€2,234
down €2,234 (-68.5%), from €3,260 to €1,025
of which Furniture and vehicles: -€1,523
- Profit (loss) carried forward -€58,075
down €58,075 (-62.3%), from €93,229 to €35,154
- Debts after one year +€50,000
new in 2025: €50,000
- Other debts +€26,368
up €26,368 (+465%), from €5,672 to €32,040
- Tax, wage and social debts +€1,455
up €1,455 (+19.8%), from €7,331 to €8,785
- Gross operating margin +€26,861
up €26,861 (+122%), from €21,961 to €48,822
- Taxes +€6,273
up €6,273 (+125%), from €5,023 to €11,297
- Financial income +€1,885
up €1,885 (+119%), from €1,582 to €3,467
- Other operating charges +€775
up €775 (+104%), from €748 to €1,523
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 | €108,707 | €127,841 | +€19,134 | +17.6% |
| Fixed assets | 21/28 | €3,260 | €1,025 | -€2,234 | -68.5% |
| Tangible fixed assets | 22/27 | €3,260 | €1,025 | -€2,234 | -68.5% |
| Land and buildings | 22 | €119 | - | -€119 | |
| Plant, machinery and equipment | 23 | €922 | €330 | -€592 | -64.2% |
| Furniture and vehicles | 24 | €2,219 | €695 | -€1,523 | -68.7% |
| Current assets | 29/58 | €105,447 | €126,815 | +€21,369 | +20.3% |
| Amounts receivable after more than one year | 29 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Other amounts receivable | 291 | €50,000 | €70,000 | +€20,000 | +40.0% |
| Amounts receivable within one year | 40/41 | €11,111 | €175 | -€10,936 | -98.4% |
| Trade receivables | 40 | - | €175 | +€175 | |
| Other amounts receivable | 41 | €11,111 | - | -€11,111 | |
| Cash at bank and in hand | 54/58 | €38,630 | €47,238 | +€8,608 | +22.3% |
| Deferred charges and accrued income | 490/1 | €5,705 | €9,402 | +€3,697 | +64.8% |
| Total equity and liabilities | 10/49 | €108,707 | €127,841 | +€19,134 | +17.6% |
| Equity | 10/15 | €94,229 | €36,154 | -€58,075 | -61.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €93,229 | €35,154 | -€58,075 | -62.3% |
| Amounts payable | 17/49 | €14,478 | €91,687 | +€77,209 | +533% |
| Amounts payable after more than one year | 17 | - | €50,000 | +€50,000 | |
| Other amounts payable | 178/9 | - | €50,000 | +€50,000 | |
| Amounts payable within one year | 42/48 | €14,478 | €41,687 | +€27,209 | +188% |
| Trade debts | 44 | €1,475 | €861 | -€614 | -41.6% |
| Suppliers | 440/4 | €1,475 | €861 | -€614 | -41.6% |
| Taxes, remuneration and social security | 45 | €7,331 | €8,785 | +€1,455 | +19.8% |
| Taxes | 450/3 | €7,331 | €8,785 | +€1,455 | +19.8% |
| Other amounts payable | 47/48 | €5,672 | €32,040 | +€26,368 | +465% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,612 | €2,234 | -€378 | -14.5% |
| Other operating charges | 640/8 | €748 | €1,523 | +€775 | +104% |
| Gross operating margin | 9900 | €21,961 | €48,822 | +€26,861 | +122% |
| Operating profit (loss) | 9901 | €18,601 | €45,065 | +€26,464 | +142% |
| Financial income | 75/76B | €1,582 | €3,467 | +€1,885 | +119% |
| Recurring financial income | 75 | €1,582 | €3,467 | +€1,885 | +119% |
| Financial charges | 65/66B | €5,724 | €5,310 | -€414 | -7.2% |
| Recurring financial charges | 65 | €5,724 | €5,310 | -€414 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €14,460 | €43,222 | +€28,762 | +199% |
| Income taxes | 67/77 | €5,023 | €11,297 | +€6,273 | +125% |
| Profit (loss) for the period | 9904 | €9,436 | €31,925 | +€22,489 | +238% |
| Profit (loss) for the period to be appropriated | 9905 | €9,436 | €31,925 | +€22,489 | +238% |
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.