FIETSEN 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.
FIETSEN NIJS
Largest movements
- Cash -€26,533
down €26,533 (-37.9%), from €69,990 to €43,457
mainly Receivables within one year (-€25,346) and Tax, wage and social debts (-€6,689)
- Receivables within one year +€25,346
up €25,346 (+297%), from €8,541 to €33,887
of which Trade receivables: +€28,454
- Tangible fixed assets -€4,223
down €4,223 (-30.4%), from €13,905 to €9,681
of which Furniture and vehicles: -€3,609
- Profit (loss) carried forward +€8,714
up €8,714 (+15.4%), from €56,414 to €65,128
- Tax, wage and social debts -€6,689
down €6,689 (-38.4%), from €17,408 to €10,719
of which Taxes: -€6,689
- Trade debts -€4,299
down €4,299 (-55.7%), from €7,721 to €3,422
- Other debts -€1,923
down €1,923 (-46.3%), from €4,149 to €2,227
- Gross operating margin -€1,902
down €1,902 (-9.5%), from €19,915 to €18,014
- Financial income +€1,078
up €1,078 (+71,423%), from €2 to €1,080
- Financial charges -€1,068
down €1,068 (-32.0%), from €3,341 to €2,273
- Taxes +€322
up €322 (+12.7%), from €2,525 to €2,846
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 | €128,729 | €124,532 | -€4,197 | -3.3% |
| Fixed assets | 21/28 | €13,905 | €9,681 | -€4,223 | -30.4% |
| Tangible fixed assets | 22/27 | €13,905 | €9,681 | -€4,223 | -30.4% |
| Land and buildings | 22 | €4,728 | €4,114 | -€614 | -13.0% |
| Furniture and vehicles | 24 | €9,176 | €5,567 | -€3,609 | -39.3% |
| Current assets | 29/58 | €114,824 | €114,850 | +€26 | 0.0% |
| Amounts receivable after more than one year | 29 | €36,000 | €37,080 | +€1,080 | +3.0% |
| Other amounts receivable | 291 | €36,000 | €37,080 | +€1,080 | +3.0% |
| Amounts receivable within one year | 40/41 | €8,541 | €33,887 | +€25,346 | +297% |
| Trade receivables | 40 | €3,804 | €32,259 | +€28,454 | +748% |
| Other amounts receivable | 41 | €4,737 | €1,629 | -€3,108 | -65.6% |
| Cash at bank and in hand | 54/58 | €69,990 | €43,457 | -€26,533 | -37.9% |
| Deferred charges and accrued income | 490/1 | €293 | €426 | +€132 | +45.1% |
| Total equity and liabilities | 10/49 | €128,729 | €124,532 | -€4,197 | -3.3% |
| Equity | 10/15 | €99,451 | €108,164 | +€8,714 | +8.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €23,037 | €23,037 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €21,037 | €21,037 | = | 0.0% |
| Profit (loss) carried forward | 14 | €56,414 | €65,128 | +€8,714 | +15.4% |
| Amounts payable | 17/49 | €29,278 | €16,367 | -€12,911 | -44.1% |
| Amounts payable within one year | 42/48 | €29,278 | €16,367 | -€12,911 | -44.1% |
| Trade debts | 44 | €7,721 | €3,422 | -€4,299 | -55.7% |
| Suppliers | 440/4 | €7,721 | €3,422 | -€4,299 | -55.7% |
| Taxes, remuneration and social security | 45 | €17,408 | €10,719 | -€6,689 | -38.4% |
| Taxes | 450/3 | €14,478 | €7,789 | -€6,689 | -46.2% |
| Remuneration and social security | 454/9 | €2,930 | €2,930 | = | 0.0% |
| Other amounts payable | 47/48 | €4,149 | €2,227 | -€1,923 | -46.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,223 | €4,223 | = | 0.0% |
| Other operating charges | 640/8 | €362 | €178 | -€184 | -50.8% |
| Gross operating margin | 9900 | €19,915 | €18,014 | -€1,902 | -9.5% |
| Operating profit (loss) | 9901 | €15,330 | €13,612 | -€1,718 | -11.2% |
| Financial income | 75/76B | €2 | €1,080 | +€1,078 | +71,423% |
| Recurring financial income | 75 | €2 | €1,080 | +€1,078 | +71,423% |
| Financial charges | 65/66B | €3,341 | €2,273 | -€1,068 | -32.0% |
| Recurring financial charges | 65 | €3,341 | €2,273 | -€1,068 | -32.0% |
| Profit (loss) for the period before taxes | 9903 | €11,991 | €12,419 | +€429 | +3.6% |
| Income taxes | 67/77 | €2,525 | €2,846 | +€322 | +12.7% |
| Profit (loss) for the period | 9904 | €9,466 | €9,573 | +€107 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,466 | €9,573 | +€107 | +1.1% |
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 25 October 2026 via checked.be.