NIAH BVBA: 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.
NIAH BVBA
Largest movements
- Cash -€8,015
down €8,015 (-44.2%), from €18,152 to €10,137
mainly Short-term financial debts (-€10,000) and Debts after one year (-€4,631)
- Tangible fixed assets -€7,306
down €7,306 (-24.4%), from €29,982 to €22,676
- Receivables within one year -€3,027
down €3,027 (-4.1%), from €74,115 to €71,087
of which Other amounts receivable: -€3,327
- Short-term financial debts -€10,000
no longer reported in 2025 (was €10,000)
- Debts after one year -€4,631
down €4,631 (-23.5%), from €19,729 to €15,098
- Profit (loss) carried forward -€3,326
new in 2025: -€3,326
- Gross operating margin -€8,404
down €8,404 (-53.6%), from €15,680 to €7,275
- Taxes -€1,777
down €1,777 (-92.7%), from €1,918 to €141
- Financial charges +€1,015
up €1,015 (+88.3%), from €1,150 to €2,165
- Other operating charges -€967
down €967 (-49.4%), from €1,956 to €990
- Depreciation +€759
up €759 (+11.6%), from €6,547 to €7,306
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 | €122,701 | €104,405 | -€18,297 | -14.9% |
| Fixed assets | 21/28 | €29,982 | €22,676 | -€7,306 | -24.4% |
| Tangible fixed assets | 22/27 | €29,982 | €22,676 | -€7,306 | -24.4% |
| Furniture and vehicles | 24 | €29,982 | €22,676 | -€7,306 | -24.4% |
| Current assets | 29/58 | €92,720 | €81,729 | -€10,991 | -11.9% |
| Amounts receivable within one year | 40/41 | €74,115 | €71,087 | -€3,027 | -4.1% |
| Trade receivables | 40 | €24,393 | €24,693 | +€300 | +1.2% |
| Other amounts receivable | 41 | €49,722 | €46,394 | -€3,327 | -6.7% |
| Cash at bank and in hand | 54/58 | €18,152 | €10,137 | -€8,015 | -44.2% |
| Deferred charges and accrued income | 490/1 | €453 | €505 | +€51 | +11.3% |
| Total equity and liabilities | 10/49 | €122,701 | €104,405 | -€18,297 | -14.9% |
| Equity | 10/15 | €83,188 | €79,862 | -€3,326 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €76,988 | €76,988 | = | 0.0% |
| Distributable reserves | 133 | €76,988 | €76,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,326 | -€3,326 | |
| Amounts payable | 17/49 | €39,514 | €24,543 | -€14,970 | -37.9% |
| Amounts payable after more than one year | 17 | €19,729 | €15,098 | -€4,631 | -23.5% |
| Financial debts | 170/4 | €19,729 | €15,098 | -€4,631 | -23.5% |
| Amounts payable within one year | 42/48 | €19,785 | €9,445 | -€10,340 | -52.3% |
| Current portion of amounts payable after more than one year | 42 | €7,270 | €6,560 | -€710 | -9.8% |
| Financial debts | 43 | €10,000 | - | -€10,000 | |
| Credit institutions | 430/8 | €10,000 | - | -€10,000 | |
| Trade debts | 44 | €596 | €741 | +€145 | +24.3% |
| Suppliers | 440/4 | €596 | €741 | +€145 | +24.3% |
| Taxes, remuneration and social security | 45 | €1,918 | €2,143 | +€225 | +11.8% |
| Taxes | 450/3 | €1,918 | €2,143 | +€225 | +11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,547 | €7,306 | +€759 | +11.6% |
| Other operating charges | 640/8 | €1,956 | €990 | -€967 | -49.4% |
| Gross operating margin | 9900 | €15,680 | €7,275 | -€8,404 | -53.6% |
| Operating profit (loss) | 9901 | €7,176 | -€1,020 | -€8,196 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €1,150 | €2,165 | +€1,015 | +88.3% |
| Recurring financial charges | 65 | €1,150 | €2,165 | +€1,015 | +88.3% |
| Profit (loss) for the period before taxes | 9903 | €6,027 | -€3,185 | -€9,213 | |
| Income taxes | 67/77 | €1,918 | €141 | -€1,777 | -92.7% |
| Profit (loss) for the period | 9904 | €4,110 | -€3,326 | -€7,436 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,110 | -€3,326 | -€7,436 |
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 31 October 2026 via checked.be.