NBI-TECHNICS: 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.
NBI-TECHNICS
Largest movements
- Cash +€27,973
up €27,973 (+57.3%), from €48,806 to €76,779
mainly Net result for the year (+€23,329) and Tax, wage and social debts (+€12,586)
- Receivables after one year +€11,014
up €11,014 (+26.4%), from €41,716 to €52,729
- Receivables within one year -€9,721
down €9,721 (-18.5%), from €52,529 to €42,808
of which Trade receivables: -€9,710
- Deferred charges and accrued income +€3,958
new in 2025: €3,958
- Tangible fixed assets +€3,389
up €3,389 (+148%), from €2,295 to €5,684
of which Plant, machinery and equipment: +€2,348
- Reserves +€23,329
up €23,329 (+24.2%), from €96,448 to €119,777
- Tax, wage and social debts +€12,586
up €12,586 (+72.0%), from €17,490 to €30,076
of which Taxes: +€13,068
- Gross operating margin +€21,946
up €21,946 (+148%), from €14,878 to €36,824
- Taxes +€7,864
up €7,864 (+176%), from €4,463 to €12,327
- Depreciation +€785
up €785 (+149%), from €527 to €1,312
- Other operating charges -€487
down €487 (-28.1%), from €1,733 to €1,246
- Financial income +€430
up €430 (+27.4%), from €1,573 to €2,003
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 | €145,345 | €181,958 | +€36,613 | +25.2% |
| Fixed assets | 21/28 | €2,295 | €5,684 | +€3,389 | +148% |
| Tangible fixed assets | 22/27 | €2,295 | €5,684 | +€3,389 | +148% |
| Plant, machinery and equipment | 23 | €1,105 | €3,454 | +€2,348 | +212% |
| Furniture and vehicles | 24 | €1,189 | €2,230 | +€1,041 | +87.5% |
| Current assets | 29/58 | €143,051 | €176,275 | +€33,224 | +23.2% |
| Amounts receivable after more than one year | 29 | €41,716 | €52,729 | +€11,014 | +26.4% |
| Other amounts receivable | 291 | €41,716 | €52,729 | +€11,014 | +26.4% |
| Amounts receivable within one year | 40/41 | €52,529 | €42,808 | -€9,721 | -18.5% |
| Trade receivables | 40 | €52,517 | €42,808 | -€9,710 | -18.5% |
| Other amounts receivable | 41 | €12 | - | -€12 | |
| Cash at bank and in hand | 54/58 | €48,806 | €76,779 | +€27,973 | +57.3% |
| Deferred charges and accrued income | 490/1 | - | €3,958 | +€3,958 | |
| Total equity and liabilities | 10/49 | €145,345 | €181,958 | +€36,613 | +25.2% |
| Equity | 10/15 | €99,448 | €122,777 | +€23,329 | +23.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €96,448 | €119,777 | +€23,329 | +24.2% |
| Distributable reserves | 133 | €96,448 | €119,777 | +€23,329 | +24.2% |
| Amounts payable | 17/49 | €45,898 | €59,182 | +€13,284 | +28.9% |
| Amounts payable within one year | 42/48 | €45,898 | €59,182 | +€13,284 | +28.9% |
| Trade debts | 44 | €28,408 | €29,105 | +€698 | +2.5% |
| Suppliers | 440/4 | €28,408 | €29,105 | +€698 | +2.5% |
| Taxes, remuneration and social security | 45 | €17,490 | €30,076 | +€12,586 | +72.0% |
| Taxes | 450/3 | €16,490 | €29,558 | +€13,068 | +79.2% |
| Remuneration and social security | 454/9 | €1,000 | €518 | -€482 | -48.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €527 | €1,312 | +€785 | +149% |
| Other operating charges | 640/8 | €1,733 | €1,246 | -€487 | -28.1% |
| Gross operating margin | 9900 | €14,878 | €36,824 | +€21,946 | +148% |
| Operating profit (loss) | 9901 | €12,617 | €34,265 | +€21,649 | +172% |
| Financial income | 75/76B | €1,573 | €2,003 | +€430 | +27.4% |
| Recurring financial income | 75 | €1,573 | €2,003 | +€430 | +27.4% |
| Financial charges | 65/66B | €303 | €613 | +€310 | +102% |
| Recurring financial charges | 65 | €303 | €613 | +€310 | +102% |
| Profit (loss) for the period before taxes | 9903 | €13,887 | €35,656 | +€21,769 | +157% |
| Income taxes | 67/77 | €4,463 | €12,327 | +€7,864 | +176% |
| Profit (loss) for the period | 9904 | €9,423 | €23,329 | +€13,905 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €9,423 | €23,329 | +€13,905 | +148% |
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 19 October 2026 via checked.be.