NASIP: 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.
NASIP
Largest movements
- Cash +€345
up €345 (+103.7%), from €332 to €677
mainly Net result for the year (+€2,120) and Trade debts (+€165)
- Profit (loss) carried forward +€2,120
up €2,120 (+11.9%), from -€17,796 to -€15,676
- Other debts -€1,960
down €1,960 (-82.6%), from €2,373 to €413
- Trade debts +€165
up €165 (+20.4%), from €808 to €972
- Gross operating margin +€2,072
up €2,072 (+215.6%), from €961 to €3,033
- Financial charges +€206
up €206 (+67.1%), from €307 to €514
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 | €3,985 | €4,310 | +€325 | +8.1% |
| Fixed assets | 21/28 | €3,000 | €3,000 | = | 0.0% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €985 | €1,310 | +€325 | +32.9% |
| Stocks and contracts in progress | 3 | €245 | €212 | -€33 | -13.5% |
| Stocks | 30/36 | €245 | €212 | -€33 | -13.5% |
| Cash at bank and in hand | 54/58 | €332 | €677 | +€345 | +103.7% |
| Deferred charges and accrued income | 490/1 | €408 | €421 | +€13 | +3.2% |
| Total equity and liabilities | 10/49 | €3,985 | €4,310 | +€325 | +8.1% |
| Equity | 10/15 | €804 | €2,924 | +€2,120 | +263.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,796 | -€15,676 | +€2,120 | +11.9% |
| Amounts payable | 17/49 | €3,181 | €1,386 | -€1,795 | -56.4% |
| Amounts payable within one year | 42/48 | €3,181 | €1,386 | -€1,795 | -56.4% |
| Trade debts | 44 | €808 | €972 | +€165 | +20.4% |
| Suppliers | 440/4 | €808 | €972 | +€165 | +20.4% |
| Other amounts payable | 47/48 | €2,373 | €413 | -€1,960 | -82.6% |
| Other operating charges | 640/8 | €400 | €400 | +€0 | 0.0% |
| Gross operating margin | 9900 | €961 | €3,033 | +€2,072 | +215.6% |
| Operating profit (loss) | 9901 | €561 | €2,634 | +€2,072 | +369.0% |
| Financial charges | 65/66B | €307 | €514 | +€206 | +67.1% |
| Recurring financial charges | 65 | €307 | €514 | +€206 | +67.1% |
| Profit (loss) for the period before taxes | 9903 | €254 | €2,120 | +€1,866 | +733.9% |
| Profit (loss) for the period | 9904 | €254 | €2,120 | +€1,866 | +733.9% |
| Profit (loss) for the period to be appropriated | 9905 | €254 | €2,120 | +€1,866 | +733.9% |
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.