NIA CONSTRUCT: 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.
NIA CONSTRUCT
Largest movements
- Tangible fixed assets +€18,505
up €18,505 (+152%), from €12,167 to €30,672
- Receivables within one year -€6,355
down €6,355 (-28.0%), from €22,699 to €16,345
of which Other amounts receivable: -€3,740
- Cash -€2,541
down €2,541 (-81.5%), from €3,118 to €577
mainly Investment in fixed assets (net) (-€27,896) and Trade debts (-€2,017)
- Reserves +€5,000
new in 2025: €5,000
- Profit (loss) carried forward +€3,376
up €3,376 (+17.3%), from €19,514 to €22,890
- Trade debts -€2,017
down €2,017 (-34.0%), from €5,925 to €3,908
- Tax, wage and social debts +€2,009
up €2,009 (+31.9%), from €6,306 to €8,315
of which Remuneration and social security: +€3,500
- Other debts +€1,242
up €1,242 (+100%), from €1,239 to €2,481
- Gross operating margin +€10,077
up €10,077 (+80.5%), from €12,519 to €22,597
- Depreciation +€2,909
up €2,909 (+44.9%), from €6,482 to €9,391
- Taxes +€2,365
up €2,365 (+217%), from €1,088 to €3,453
- Other operating charges +€612
up €612 (+130%), from €471 to €1,083
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 | €37,984 | €47,593 | +€9,609 | +25.3% |
| Fixed assets | 21/28 | €12,167 | €30,672 | +€18,505 | +152% |
| Tangible fixed assets | 22/27 | €12,167 | €30,672 | +€18,505 | +152% |
| Furniture and vehicles | 24 | €12,167 | €30,672 | +€18,505 | +152% |
| Current assets | 29/58 | €25,817 | €16,921 | -€8,896 | -34.5% |
| Amounts receivable within one year | 40/41 | €22,699 | €16,345 | -€6,355 | -28.0% |
| Trade receivables | 40 | €18,959 | €16,345 | -€2,615 | -13.8% |
| Other amounts receivable | 41 | €3,740 | - | -€3,740 | |
| Cash at bank and in hand | 54/58 | €3,118 | €577 | -€2,541 | -81.5% |
| Total equity and liabilities | 10/49 | €37,984 | €47,593 | +€9,609 | +25.3% |
| Equity | 10/15 | €24,514 | €32,890 | +€8,376 | +34.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €5,000 | +€5,000 | |
| Distributable reserves | 133 | - | €5,000 | +€5,000 | |
| Profit (loss) carried forward | 14 | €19,514 | €22,890 | +€3,376 | +17.3% |
| Amounts payable | 17/49 | €13,470 | €14,704 | +€1,233 | +9.2% |
| Amounts payable within one year | 42/48 | €13,470 | €14,704 | +€1,233 | +9.2% |
| Trade debts | 44 | €5,925 | €3,908 | -€2,017 | -34.0% |
| Suppliers | 440/4 | €5,925 | €3,908 | -€2,017 | -34.0% |
| Taxes, remuneration and social security | 45 | €6,306 | €8,315 | +€2,009 | +31.9% |
| Taxes | 450/3 | €6,306 | €4,815 | -€1,491 | -23.6% |
| Remuneration and social security | 454/9 | - | €3,500 | +€3,500 | |
| Other amounts payable | 47/48 | €1,239 | €2,481 | +€1,242 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,482 | €9,391 | +€2,909 | +44.9% |
| Other operating charges | 640/8 | €471 | €1,083 | +€612 | +130% |
| Gross operating margin | 9900 | €12,519 | €22,597 | +€10,077 | +80.5% |
| Operating profit (loss) | 9901 | €5,566 | €12,122 | +€6,556 | +118% |
| Financial income | 75/76B | €1 | €1 | +€0 | +5.9% |
| Recurring financial income | 75 | €1 | €1 | +€0 | +5.9% |
| Financial charges | 65/66B | €485 | €294 | -€191 | -39.4% |
| Recurring financial charges | 65 | €485 | €294 | -€191 | -39.4% |
| Profit (loss) for the period before taxes | 9903 | €5,082 | €11,829 | +€6,748 | +133% |
| Income taxes | 67/77 | €1,088 | €3,453 | +€2,365 | +217% |
| Profit (loss) for the period | 9904 | €3,994 | €8,376 | +€4,382 | +110% |
| Profit (loss) for the period to be appropriated | 9905 | €3,994 | €8,376 | +€4,382 | +110% |
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 13 October 2026 via checked.be.