IL NIDO: 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.
IL NIDO
Largest movements
- Tangible fixed assets -€27,345
down €27,345 (-6.3%), from €432,979 to €405,635
of which Land and buildings: -€27,185
- Cash -€8,012
down €8,012 (-31.6%), from €25,321 to €17,309
mainly Net result for the year (-€31,929) and Other debts (-€2,890)
- Profit (loss) carried forward -€31,929
down €31,929 (-42.4%), from -€75,293 to -€107,222
- Gross operating margin +€16,943
up €16,943 (+91.5%), from -€18,523 to -€1,580
- Other operating charges +€913
up €913 (+45.3%), from €2,018 to €2,931
- Depreciation -€753
down €753 (-2.7%), from €28,098 to €27,345
- Financial charges -€220
down €220 (-75.1%), from €293 to €73
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 | €458,300 | €422,944 | -€35,357 | -7.7% |
| Fixed assets | 21/28 | €432,979 | €405,635 | -€27,345 | -6.3% |
| Tangible fixed assets | 22/27 | €432,979 | €405,635 | -€27,345 | -6.3% |
| Land and buildings | 22 | €432,725 | €405,540 | -€27,185 | -6.3% |
| Plant, machinery and equipment | 23 | €254 | €94 | -€160 | -62.9% |
| Current assets | 29/58 | €25,321 | €17,309 | -€8,012 | -31.6% |
| Cash at bank and in hand | 54/58 | €25,321 | €17,309 | -€8,012 | -31.6% |
| Total equity and liabilities | 10/49 | €458,300 | €422,944 | -€35,357 | -7.7% |
| Equity | 10/15 | €22,714 | -€9,215 | -€31,929 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €79,407 | €79,407 | = | 0.0% |
| Tax-exempt reserves | 132 | €29,054 | €29,054 | = | 0.0% |
| Distributable reserves | 133 | €50,354 | €50,354 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€75,293 | -€107,222 | -€31,929 | -42.4% |
| Amounts payable | 17/49 | €435,586 | €432,158 | -€3,428 | -0.8% |
| Amounts payable after more than one year | 17 | €350,000 | €350,000 | = | 0.0% |
| Other amounts payable | 178/9 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €85,586 | €82,158 | -€3,428 | -4.0% |
| Trade debts | 44 | €2,841 | €2,303 | -€538 | -18.9% |
| Suppliers | 440/4 | €2,841 | €2,303 | -€538 | -18.9% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €82,745 | €79,855 | -€2,890 | -3.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,098 | €27,345 | -€753 | -2.7% |
| Other operating charges | 640/8 | €2,018 | €2,931 | +€913 | +45.3% |
| Gross operating margin | 9900 | -€18,523 | -€1,580 | +€16,943 | +91.5% |
| Operating profit (loss) | 9901 | -€48,638 | -€31,856 | +€16,783 | +34.5% |
| Financial charges | 65/66B | €293 | €73 | -€220 | -75.1% |
| Recurring financial charges | 65 | €293 | €73 | -€220 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | -€48,932 | -€31,929 | +€17,003 | +34.7% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€48,932 | -€31,929 | +€17,003 | +34.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,932 | -€31,929 | +€17,003 | +34.7% |
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 13 October 2026 via checked.be.