N.I.O-Construct: what changed
Two fiscal 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.
N.I.O-Construct
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€81,640
up €81,640 (+171.9%), from €47,505 to €129,145
- Current portion of long-term debt -€73,500
down €73,500 (-100.0%), from €73,500 to €0
- Profit (loss) carried forward -€8,266
down €8,266 (-58.1%), from -€14,240 to -€22,506
- Financial charges +€3,623
up €3,623 (+162.6%), from €2,228 to €5,852
- Gross operating margin -€146
down €146 (-8.5%), from -€1,724 to -€1,871
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.
Cash bridge derived
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 | €109,793 | €110,123 | +€330 | +0.3% |
| Current assets | 29/58 | €109,793 | €110,123 | +€330 | +0.3% |
| Stocks and contracts in progress | 3 | €109,572 | €109,572 | = | 0.0% |
| Stocks | 30/36 | €109,572 | €109,572 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €220 | €550 | +€330 | +149.6% |
| Total equity and liabilities | 10/49 | €109,793 | €110,123 | +€330 | +0.3% |
| Equity | 10/15 | -€11,240 | -€19,506 | -€8,266 | -73.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,240 | -€22,506 | -€8,266 | -58.1% |
| Amounts payable | 17/49 | €121,032 | €129,628 | +€8,596 | +7.1% |
| Amounts payable within one year | 42/48 | €121,032 | €129,628 | +€8,596 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €73,500 | €0 | -€73,500 | -100.0% |
| Trade debts | 44 | €27 | €483 | +€456 | +1675.2% |
| Suppliers | 440/4 | €27 | €483 | +€456 | +1675.2% |
| Other amounts payable | 47/48 | €47,505 | €129,145 | +€81,640 | +171.9% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€1,724 | -€1,871 | -€146 | -8.5% |
| Operating profit (loss) | 9901 | -€2,252 | -€2,414 | -€162 | -7.2% |
| Financial charges | 65/66B | €2,228 | €5,852 | +€3,623 | +162.6% |
| Recurring financial charges | 65 | €2,228 | €5,852 | +€3,623 | +162.6% |
| Profit (loss) for the period before taxes | 9903 | -€4,481 | -€8,266 | -€3,786 | -84.5% |
| Profit (loss) for the period | 9904 | -€4,481 | -€8,266 | -€3,786 | -84.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,481 | -€8,266 | -€3,786 | -84.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.