NIBA Technics: 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 Technics
Largest movements
- Cash +€32,994
up €32,994 (+176.4%), from €18,709 to €51,703
mainly Net result for the year (+€30,784) and Tax, wage and social debts (+€8,182)
- Receivables within one year +€6,550
up €6,550 (+60.0%), from €10,916 to €17,466
of which Trade receivables: +€6,665
- Tangible fixed assets -€4,839
down €4,839 (-14.3%), from €33,940 to €29,101
of which Leasing and similar rights: -€6,993
- Deferred charges and accrued income +€2,806
up €2,806 (+245.3%), from €1,144 to €3,950
- Reserves +€30,784
up €30,784 (+327.9%), from €9,389 to €40,173
- Tax, wage and social debts +€8,182
up €8,182 (+88.6%), from €9,239 to €17,421
- Debts after one year -€5,879
down €5,879 (-21.3%), from €27,544 to €21,665
- Trade debts +€4,334
up €4,334 (+238.1%), from €1,820 to €6,153
- Gross operating margin +€33,723
up €33,723 (+234.7%), from €14,371 to €48,094
- Taxes +€5,859
up €5,859 (+225.4%), from €2,599 to €8,457
- Depreciation +€5,689
up €5,689 (+270.3%), from €2,104 to €7,793
- Financial charges +€742
up €742 (+266.2%), from €279 to €1,020
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.
Cash bridge derived
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 | €64,709 | €102,220 | +€37,511 | +58.0% |
| Fixed assets | 21/28 | €33,940 | €29,101 | -€4,839 | -14.3% |
| Tangible fixed assets | 22/27 | €33,940 | €29,101 | -€4,839 | -14.3% |
| Plant, machinery and equipment | 23 | €1,019 | €803 | -€216 | -21.2% |
| Furniture and vehicles | 24 | - | €2,370 | +€2,370 | |
| Leasing and similar rights | 25 | €32,921 | €25,928 | -€6,993 | -21.2% |
| Current assets | 29/58 | €30,769 | €73,119 | +€42,350 | +137.6% |
| Amounts receivable within one year | 40/41 | €10,916 | €17,466 | +€6,550 | +60.0% |
| Trade receivables | 40 | €10,801 | €17,466 | +€6,665 | +61.7% |
| Other amounts receivable | 41 | €115 | €0 | -€115 | -100.0% |
| Cash at bank and in hand | 54/58 | €18,709 | €51,703 | +€32,994 | +176.4% |
| Deferred charges and accrued income | 490/1 | €1,144 | €3,950 | +€2,806 | +245.3% |
| Total equity and liabilities | 10/49 | €64,709 | €102,220 | +€37,511 | +58.0% |
| Equity | 10/15 | €14,389 | €45,173 | +€30,784 | +213.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €9,389 | €40,173 | +€30,784 | +327.9% |
| Distributable reserves | 133 | €9,389 | €40,173 | +€30,784 | +327.9% |
| Amounts payable | 17/49 | €50,320 | €57,047 | +€6,727 | +13.4% |
| Amounts payable after more than one year | 17 | €27,544 | €21,665 | -€5,879 | -21.3% |
| Financial debts | 170/4 | €27,544 | €21,665 | -€5,879 | -21.3% |
| Amounts payable within one year | 42/48 | €22,777 | €35,382 | +€12,606 | +55.3% |
| Current portion of amounts payable after more than one year | 42 | €5,609 | €5,879 | +€270 | +4.8% |
| Trade debts | 44 | €1,820 | €6,153 | +€4,334 | +238.1% |
| Suppliers | 440/4 | €1,820 | €6,153 | +€4,334 | +238.1% |
| Taxes, remuneration and social security | 45 | €9,239 | €17,421 | +€8,182 | +88.6% |
| Taxes | 450/3 | €9,239 | €17,421 | +€8,182 | +88.6% |
| Other amounts payable | 47/48 | €6,109 | €5,930 | -€180 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,104 | €7,793 | +€5,689 | +270.3% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €14,371 | €48,094 | +€33,723 | +234.7% |
| Operating profit (loss) | 9901 | €12,266 | €40,235 | +€27,968 | +228.0% |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €279 | €1,020 | +€742 | +266.2% |
| Recurring financial charges | 65 | €279 | €1,020 | +€742 | +266.2% |
| Profit (loss) for the period before taxes | 9903 | €11,988 | €39,241 | +€27,254 | +227.3% |
| Income taxes | 67/77 | €2,599 | €8,457 | +€5,859 | +225.4% |
| Profit (loss) for the period | 9904 | €9,389 | €30,784 | +€21,395 | +227.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,389 | €30,784 | +€21,395 | +227.9% |
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 10 October 2026 via checked.be.