NIA SERVICES: 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 SERVICES
Largest movements
- Cash +€58,997
up €58,997 (+264%), from €22,377 to €81,373
mainly Net result for the year (+€109,270) and Trade debts (+€27,640)
- Tangible fixed assets +€30,391
up €30,391 (+52.9%), from €57,410 to €87,802
- Financial fixed assets +€10,000
up €10,000 (+195%), from €5,130 to €15,130
- Receivables within one year -€3,829
down €3,829 (-3.3%), from €117,735 to €113,907
of which Other amounts receivable: -€17,169
- Profit (loss) carried forward +€64,270
up €64,270 (+46.9%), from €137,025 to €201,295
- Trade debts +€27,640
up €27,640 (+1,055%), from €2,619 to €30,258
- Tax, wage and social debts +€14,519
up €14,519 (+45.5%), from €31,877 to €46,396
of which Taxes: +€9,610
- Current portion of long-term debt -€5,568
down €5,568 (-50.8%), from €10,953 to €5,384
- Debts after one year -€5,476
no longer reported in 2025 (was €5,476)
- Gross operating margin +€114,960
up €114,960 (+118%), from €97,613 to €212,573
- Staff costs +€36,753
up €36,753 (+159%), from €23,177 to €59,931
- Depreciation +€6,352
up €6,352 (+36.2%), from €17,523 to €23,875
- Other operating charges -€4,503
down €4,503 (-59.3%), from €7,590 to €3,087
- Financial charges +€3,583
up €3,583 (+30.6%), from €11,708 to €15,292
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 | €202,950 | €298,334 | +€95,384 | +47.0% |
| Fixed assets | 21/28 | €62,540 | €102,932 | +€40,391 | +64.6% |
| Tangible fixed assets | 22/27 | €57,410 | €87,802 | +€30,391 | +52.9% |
| Furniture and vehicles | 24 | €57,410 | €87,802 | +€30,391 | +52.9% |
| Financial fixed assets | 28 | €5,130 | €15,130 | +€10,000 | +195% |
| Current assets | 29/58 | €140,409 | €195,402 | +€54,993 | +39.2% |
| Amounts receivable within one year | 40/41 | €117,735 | €113,907 | -€3,829 | -3.3% |
| Trade receivables | 40 | - | €13,340 | +€13,340 | |
| Other amounts receivable | 41 | €117,735 | €100,567 | -€17,169 | -14.6% |
| Cash at bank and in hand | 54/58 | €22,377 | €81,373 | +€58,997 | +264% |
| Deferred charges and accrued income | 490/1 | €298 | €122 | -€176 | -59.0% |
| Total equity and liabilities | 10/49 | €202,950 | €298,334 | +€95,384 | +47.0% |
| Equity | 10/15 | €152,025 | €216,295 | +€64,270 | +42.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Contributions outside capital | 11 | €15,000 | €15,000 | = | 0.0% |
| Other | 1109/19 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,025 | €201,295 | +€64,270 | +46.9% |
| Amounts payable | 17/49 | €50,925 | €82,039 | +€31,114 | +61.1% |
| Amounts payable after more than one year | 17 | €5,476 | - | -€5,476 | |
| Financial debts | 170/4 | €5,476 | - | -€5,476 | |
| Amounts payable within one year | 42/48 | €45,449 | €82,039 | +€36,590 | +80.5% |
| Current portion of amounts payable after more than one year | 42 | €10,953 | €5,384 | -€5,568 | -50.8% |
| Trade debts | 44 | €2,619 | €30,258 | +€27,640 | +1,055% |
| Suppliers | 440/4 | €2,619 | €30,258 | +€27,640 | +1,055% |
| Taxes, remuneration and social security | 45 | €31,877 | €46,396 | +€14,519 | +45.5% |
| Taxes | 450/3 | €31,877 | €41,487 | +€9,610 | +30.1% |
| Remuneration and social security | 454/9 | - | €4,909 | +€4,909 | |
| Non-recurring operating income | 76A | - | €1,100 | +€1,100 | |
| Remuneration, social security and pensions | 62 | €23,177 | €59,931 | +€36,753 | +159% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,523 | €23,875 | +€6,352 | +36.2% |
| Other operating charges | 640/8 | €7,590 | €3,087 | -€4,503 | -59.3% |
| Non-recurring operating charges | 66A | - | €1,119 | +€1,119 | |
| Gross operating margin | 9900 | €97,613 | €212,573 | +€114,960 | +118% |
| Operating profit (loss) | 9901 | €49,323 | €124,562 | +€75,239 | +153% |
| Financial charges | 65/66B | €11,708 | €15,292 | +€3,583 | +30.6% |
| Recurring financial charges | 65 | €11,708 | €15,292 | +€3,583 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €37,615 | €109,270 | +€71,655 | +190% |
| Income taxes | 67/77 | €3,243 | - | -€3,243 | |
| Profit (loss) for the period | 9904 | €34,371 | €109,270 | +€74,899 | +218% |
| Profit (loss) for the period to be appropriated | 9905 | €34,371 | €109,270 | +€74,899 | +218% |
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 29 October 2026 via checked.be.