NI.BO: 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.
NI.BO
Largest movements
- Cash +€62,736
up €62,736 (+47.8%), from €131,242 to €193,978
mainly Net result for the year (+€55,579) and Depreciation (+€21,836)
- Tangible fixed assets -€6,370
down €6,370 (-12.5%), from €51,144 to €44,774
of which Furniture and vehicles: -€14,254
- Profit (loss) carried forward +€55,579
up €55,579 (+48.6%), from €114,289 to €169,868
- Trade debts +€5,302
up €5,302 (+65.9%), from €8,043 to €13,345
- Other debts -€3,363
down €3,363 (-8.6%), from €39,282 to €35,919
- Gross operating margin +€37,069
up €37,069 (+67.3%), from €55,075 to €92,144
- Taxes +€7,602
up €7,602 (+123%), from €6,175 to €13,777
- Depreciation -€1,472
down €1,472 (-6.3%), from €23,308 to €21,836
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 | €186,251 | €241,903 | +€55,652 | +29.9% |
| Fixed assets | 21/28 | €51,144 | €44,774 | -€6,370 | -12.5% |
| Tangible fixed assets | 22/27 | €51,144 | €44,774 | -€6,370 | -12.5% |
| Plant, machinery and equipment | 23 | €10,072 | €17,956 | +€7,884 | +78.3% |
| Furniture and vehicles | 24 | €41,072 | €26,818 | -€14,254 | -34.7% |
| Current assets | 29/58 | €135,107 | €197,129 | +€62,022 | +45.9% |
| Amounts receivable within one year | 40/41 | €2,630 | €1,916 | -€714 | -27.1% |
| Trade receivables | 40 | €636 | €636 | = | 0.0% |
| Other amounts receivable | 41 | €1,994 | €1,280 | -€714 | -35.8% |
| Cash at bank and in hand | 54/58 | €131,242 | €193,978 | +€62,736 | +47.8% |
| Deferred charges and accrued income | 490/1 | €1,235 | €1,235 | = | 0.0% |
| Total equity and liabilities | 10/49 | €186,251 | €241,903 | +€55,652 | +29.9% |
| Equity | 10/15 | €128,544 | €184,123 | +€55,579 | +43.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €6,150 | €6,150 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €114,289 | €169,868 | +€55,579 | +48.6% |
| Amounts payable | 17/49 | €57,707 | €57,780 | +€73 | +0.1% |
| Amounts payable within one year | 42/48 | €57,707 | €57,780 | +€73 | +0.1% |
| Trade debts | 44 | €8,043 | €13,345 | +€5,302 | +65.9% |
| Suppliers | 440/4 | €8,043 | €13,345 | +€5,302 | +65.9% |
| Taxes, remuneration and social security | 45 | €10,382 | €8,516 | -€1,866 | -18.0% |
| Taxes | 450/3 | €10,382 | €8,516 | -€1,866 | -18.0% |
| Other amounts payable | 47/48 | €39,282 | €35,919 | -€3,363 | -8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,308 | €21,836 | -€1,472 | -6.3% |
| Other operating charges | 640/8 | €915 | €802 | -€113 | -12.3% |
| Gross operating margin | 9900 | €55,075 | €92,144 | +€37,069 | +67.3% |
| Operating profit (loss) | 9901 | €30,852 | €69,506 | +€38,654 | +125% |
| Financial charges | 65/66B | €186 | €150 | -€36 | -19.4% |
| Recurring financial charges | 65 | €186 | €150 | -€36 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €30,666 | €69,356 | +€38,690 | +126% |
| Income taxes | 67/77 | €6,175 | €13,777 | +€7,602 | +123% |
| Profit (loss) for the period | 9904 | €24,491 | €55,579 | +€31,088 | +127% |
| Profit (loss) for the period to be appropriated | 9905 | €24,491 | €55,579 | +€31,088 | +127% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.