NI-ISJU.PL: what changed
NI-ISJU.PL
Largest movements
- Tangible fixed assets +€95,340
up €95,340 (+28.6%), from €333,924 to €429,264
of which Land and buildings: +€85,796
- Receivables within one year -€42,259
down €42,259 (-100.0%), from €42,266 to €7
of which Trade receivables: -€42,266
- Cash -€40,089
down €40,089 (-13.7%), from €292,441 to €252,351
mainly Other debts (-€312,632) and Investment in fixed assets (net) (-€113,587)
- Other debts -€312,632
down €312,632 (-56.5%), from €553,356 to €240,724
- Debts after one year +€186,581
new in 2025: €186,581
- Current portion of long-term debt +€97,462
new in 2025: €97,462
- Reserves +€72,124
up €72,124 (+144%), from €50,220 to €122,343
- Trade debts -€41,052
down €41,052 (-98.9%), from €41,512 to €460
- Depreciation -€24,208
down €24,208 (-57.0%), from €42,454 to €18,246
- Taxes +€8,096
up €8,096 (+42.4%), from €19,100 to €27,196
- Gross operating margin +€7,616
up €7,616 (+6.8%), from €112,573 to €120,189
- Financial charges +€2,195
up €2,195 (+7,798%), from €28 to €2,223
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €668,630 | €681,703 | +€13,073 | +2.0% |
| Fixed assets | 21/28 | €333,924 | €429,264 | +€95,340 | +28.6% |
| Tangible fixed assets | 22/27 | €333,924 | €429,264 | +€95,340 | +28.6% |
| Land and buildings | 22 | €333,924 | €419,721 | +€85,796 | +25.7% |
| Furniture and vehicles | 24 | - | €9,544 | +€9,544 | |
| Current assets | 29/58 | €334,706 | €252,438 | -€82,268 | -24.6% |
| Amounts receivable within one year | 40/41 | €42,266 | €7 | -€42,259 | -100.0% |
| Trade receivables | 40 | €42,266 | €0 | -€42,266 | -100% |
| Other amounts receivable | 41 | - | €7 | +€7 | |
| Cash at bank and in hand | 54/58 | €292,441 | €252,351 | -€40,089 | -13.7% |
| Deferred charges and accrued income | 490/1 | - | €80 | +€80 | |
| Total equity and liabilities | 10/49 | €668,630 | €681,703 | +€13,073 | +2.0% |
| Equity | 10/15 | €54,220 | €126,343 | +€72,124 | +133% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €50,220 | €122,343 | +€72,124 | +144% |
| Distributable reserves | 133 | €50,220 | €122,343 | +€72,124 | +144% |
| Amounts payable | 17/49 | €614,411 | €555,360 | -€59,051 | -9.6% |
| Amounts payable after more than one year | 17 | - | €186,581 | +€186,581 | |
| Financial debts | 170/4 | - | €186,581 | +€186,581 | |
| Amounts payable within one year | 42/48 | €614,411 | €368,778 | -€245,632 | -40.0% |
| Current portion of amounts payable after more than one year | 42 | - | €97,462 | +€97,462 | |
| Trade debts | 44 | €41,512 | €460 | -€41,052 | -98.9% |
| Suppliers | 440/4 | €41,512 | €460 | -€41,052 | -98.9% |
| Taxes, remuneration and social security | 45 | €19,543 | €30,132 | +€10,589 | +54.2% |
| Taxes | 450/3 | €19,543 | €30,132 | +€10,589 | +54.2% |
| Other amounts payable | 47/48 | €553,356 | €240,724 | -€312,632 | -56.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,454 | €18,246 | -€24,208 | -57.0% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €112,573 | €120,189 | +€7,616 | +6.8% |
| Operating profit (loss) | 9901 | €69,347 | €101,543 | +€32,196 | +46.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €28 | €2,223 | +€2,195 | +7,798% |
| Recurring financial charges | 65 | €28 | €2,223 | +€2,195 | +7,798% |
| Profit (loss) for the period before taxes | 9903 | €69,320 | €99,320 | +€30,000 | +43.3% |
| Income taxes | 67/77 | €19,100 | €27,196 | +€8,096 | +42.4% |
| Profit (loss) for the period | 9904 | €50,220 | €72,124 | +€21,904 | +43.6% |
| Profit (loss) for the period to be appropriated | 9905 | €50,220 | €72,124 | +€21,904 | +43.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.