NIBIRU: what changed
What changed
NIBIRU
NACE 70.100, Activities of head offices
filed annual accounts (NBB)
Net result for the year
€46,095
2024 · €53,373-€7,278
Equity
€252,449
2024 · €206,354+€46,095
Cash
€3,807
2024 · €1,996+€1,810
Balance sheet total
€1.1m
2024 · €1.2m-€60,213
Largest movements
Assets
- Tangible fixed assets -€75,433
down €75,433 (-6.9%), from €1.1m to €1.0m
of which Land and buildings: -€56,670
- Receivables within one year +€13,388
up €13,388 (+25.3%), from €52,911 to €66,299
of which Trade receivables: +€13,367
Equity and liabilities
- Debts after one year -€130,483
down €130,483 (-16.1%), from €811,301 to €680,819
- Reserves +€46,095
up €46,095 (+39.5%), from €116,719 to €162,814
of which Distributable reserves: +€46,095
- Trade debts +€16,103
up €16,103, from €0 to €16,103
Income statement
- Taxes +€14,342
up €14,342 (+185%), from €7,773 to €22,114
- Gross operating margin +€4,528
up €4,528 (+2.3%), from €198,281 to €202,809
- Financial charges -€3,577
down €3,577 (-14.0%), from €25,466 to €21,889
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€53,373
Gross operating margin
+€4,528
Depreciation
-€378
Other operating charges
-€701
Financial income
+€39
Financial charges
+€3,577
Taxes
-€14,342
Result 2025
€46,095
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€146,125
Investment
-€17,696
Financing
-€126,619
Cash 2024
€1,996
From operations (derived)
+€146,125
Net result for the year
+€46,095
Depreciation
+€93,129
Receivables within one year
-€13,388
Smaller working-capital items
-€155
Trade debts
+€16,103
Tax, wage and social debts
+€4,342
Investment (derived)
-€17,696
Investment in fixed assets (net)
-€17,696
Financing
-€126,619
Debts after one year
-€130,483
Current portion of long-term debt
+€3,864
Cash 2025
€3,807
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,157,110 | €1,096,897 | -€60,213 | -5.2% |
| Fixed assets | 21/28 | €1,098,642 | €1,023,209 | -€75,433 | -6.9% |
| Tangible fixed assets | 22/27 | €1,095,297 | €1,019,864 | -€75,433 | -6.9% |
| Land and buildings | 22 | €958,122 | €901,452 | -€56,670 | -5.9% |
| Plant, machinery and equipment | 23 | €137,175 | €118,412 | -€18,763 | -13.7% |
| Financial fixed assets | 28 | €3,345 | €3,345 | = | 0.0% |
| Current assets | 29/58 | €58,468 | €73,688 | +€15,220 | +26.0% |
| Amounts receivable within one year | 40/41 | €52,911 | €66,299 | +€13,388 | +25.3% |
| Trade receivables | 40 | €52,905 | €66,272 | +€13,367 | +25.3% |
| Other amounts receivable | 41 | €6 | €28 | +€22 | +342% |
| Cash at bank and in hand | 54/58 | €1,996 | €3,807 | +€1,810 | +90.7% |
| Deferred charges and accrued income | 490/1 | €3,560 | €3,582 | +€21 | +0.6% |
| Total equity and liabilities | 10/49 | €1,157,110 | €1,096,897 | -€60,213 | -5.2% |
| Equity | 10/15 | €206,354 | €252,449 | +€46,095 | +22.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €116,719 | €162,814 | +€46,095 | +39.5% |
| Non-distributable reserves | 130/1 | €1,090 | €1,090 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,090 | €1,090 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,705 | €6,705 | = | 0.0% |
| Distributable reserves | 133 | €108,925 | €155,020 | +€46,095 | +42.3% |
| Profit (loss) carried forward | 14 | €71,034 | €71,034 | = | 0.0% |
| Amounts payable | 17/49 | €950,757 | €844,448 | -€106,308 | -11.2% |
| Amounts payable after more than one year | 17 | €811,301 | €680,819 | -€130,483 | -16.1% |
| Financial debts | 170/4 | €811,301 | €680,819 | -€130,483 | -16.1% |
| Amounts payable within one year | 42/48 | €134,392 | €158,699 | +€24,308 | +18.1% |
| Current portion of amounts payable after more than one year | 42 | €126,619 | €130,483 | +€3,864 | +3.1% |
| Trade debts | 44 | €0 | €16,103 | +€16,103 | |
| Suppliers | 440/4 | €0 | €16,103 | +€16,103 | |
| Taxes, remuneration and social security | 45 | €7,773 | €12,114 | +€4,342 | +55.9% |
| Taxes | 450/3 | €7,773 | €12,114 | +€4,342 | +55.9% |
| Accrued charges and deferred income | 492/3 | €5,064 | €4,930 | -€134 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €92,751 | €93,129 | +€378 | +0.4% |
| Other operating charges | 640/8 | €18,919 | €19,620 | +€701 | +3.7% |
| Gross operating margin | 9900 | €198,281 | €202,809 | +€4,528 | +2.3% |
| Operating profit (loss) | 9901 | €86,611 | €90,059 | +€3,448 | +4.0% |
| Financial income | 75/76B | - | €39 | +€39 | |
| Recurring financial income | 75 | - | €39 | +€39 | |
| Financial charges | 65/66B | €25,466 | €21,889 | -€3,577 | -14.0% |
| Recurring financial charges | 65 | €25,466 | €21,889 | -€3,577 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €61,146 | €68,209 | +€7,064 | +11.6% |
| Income taxes | 67/77 | €7,773 | €22,114 | +€14,342 | +185% |
| Profit (loss) for the period | 9904 | €53,373 | €46,095 | -€7,278 | -13.6% |
| Profit (loss) for the period to be appropriated | 9905 | €53,373 | €46,095 | -€7,278 | -13.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.