NIBA ADVISORY: 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.
NIBA ADVISORY
Largest movements
- Receivables within one year +€46,195
up €46,195 (+6,740%), from €685 to €46,881
of which Other amounts receivable: +€45,083
- Cash +€29,513
up €29,513 (+1,398%), from €2,110 to €31,624
mainly Net result for the year (+€75,220) and Trade debts (+€1,779)
- Tangible fixed assets +€843
new in 2025: €843
- Reserves +€75,220
up €75,220 (+40,104%), from €188 to €75,407
- Trade debts +€1,779
up €1,779 (+492%), from €362 to €2,141
- Gross operating margin +€105,340
up €105,340, from -€2,919 to €102,421
- Taxes +€25,987
up €25,987 (+824,982%), from €3 to €25,990
- Financial charges +€1,591
new in 2025: €1,591
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 | €3,553 | €80,548 | +€76,996 | +2,167% |
| Fixed assets | 21/28 | - | €843 | +€843 | |
| Tangible fixed assets | 22/27 | - | €843 | +€843 | |
| Furniture and vehicles | 24 | - | €843 | +€843 | |
| Current assets | 29/58 | €3,553 | €79,706 | +€76,153 | +2,144% |
| Amounts receivable within one year | 40/41 | €685 | €46,881 | +€46,195 | +6,740% |
| Trade receivables | 40 | €0 | €1,113 | +€1,113 | |
| Other amounts receivable | 41 | €685 | €45,768 | +€45,083 | +6,577% |
| Cash at bank and in hand | 54/58 | €2,110 | €31,624 | +€29,513 | +1,398% |
| Deferred charges and accrued income | 490/1 | €757 | €1,201 | +€444 | +58.7% |
| Total equity and liabilities | 10/49 | €3,553 | €80,548 | +€76,996 | +2,167% |
| Equity | 10/15 | €3,188 | €78,407 | +€75,220 | +2,360% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €188 | €75,407 | +€75,220 | +40,104% |
| Distributable reserves | 133 | €188 | €75,407 | +€75,220 | +40,104% |
| Amounts payable | 17/49 | €365 | €2,141 | +€1,776 | +487% |
| Amounts payable within one year | 42/48 | €365 | €2,141 | +€1,776 | +487% |
| Trade debts | 44 | €362 | €2,141 | +€1,779 | +492% |
| Suppliers | 440/4 | €362 | €2,141 | +€1,779 | +492% |
| Taxes, remuneration and social security | 45 | €3 | €0 | -€3 | -100% |
| Taxes | 450/3 | €3 | €0 | -€3 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €270 | +€270 | |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | -€2,919 | €102,421 | +€105,340 | |
| Operating profit (loss) | 9901 | -€2,919 | €102,151 | +€105,070 | |
| Financial income | 75/76B | - | €650 | +€650 | |
| Recurring financial income | 75 | - | €650 | +€650 | |
| Financial charges | 65/66B | - | €1,591 | +€1,591 | |
| Recurring financial charges | 65 | - | €1,591 | +€1,591 | |
| Profit (loss) for the period before taxes | 9903 | -€2,919 | €101,210 | +€104,129 | |
| Income taxes | 67/77 | €3 | €25,990 | +€25,987 | +824,982% |
| Profit (loss) for the period | 9904 | -€2,922 | €75,220 | +€78,142 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,922 | €75,220 | +€78,142 |
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 28 October 2026 via checked.be.