NIBIT: 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.
NIBIT
Largest movements
- Cash +€11,251
up €11,251 (+20.9%), from €53,864 to €65,115
mainly Net result for the year (+€40,428) and Other debts (+€10,434)
- Receivables within one year -€3,969
down €3,969 (-22.8%), from €17,381 to €13,411
of which Other amounts receivable: -€2,620
- Other debts +€10,434
up €10,434 (+33.2%), from €31,444 to €41,879
- Tax, wage and social debts -€3,901
down €3,901 (-47.1%), from €8,274 to €4,373
- Gross operating margin +€10,466
up €10,466 (+24.4%), from €42,860 to €53,326
- Taxes +€2,120
up €2,120 (+26.2%), from €8,089 to €10,209
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 | €73,409 | €80,200 | +€6,792 | +9.3% |
| Fixed assets | 21/28 | €1,219 | €708 | -€511 | -41.9% |
| Tangible fixed assets | 22/27 | €1,219 | €708 | -€511 | -41.9% |
| Furniture and vehicles | 24 | €1,219 | €708 | -€511 | -41.9% |
| Current assets | 29/58 | €72,190 | €79,492 | +€7,303 | +10.1% |
| Amounts receivable within one year | 40/41 | €17,381 | €13,411 | -€3,969 | -22.8% |
| Trade receivables | 40 | €13,470 | €12,120 | -€1,350 | -10.0% |
| Other amounts receivable | 41 | €3,911 | €1,291 | -€2,620 | -67.0% |
| Cash at bank and in hand | 54/58 | €53,864 | €65,115 | +€11,251 | +20.9% |
| Deferred charges and accrued income | 490/1 | €945 | €965 | +€21 | +2.2% |
| Total equity and liabilities | 10/49 | €73,409 | €80,200 | +€6,792 | +9.3% |
| Equity | 10/15 | €16,278 | €16,278 | = | 0.0% |
| Reserves | 13 | €16,278 | €16,278 | = | 0.0% |
| Distributable reserves | 133 | €16,278 | €16,278 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €57,131 | €63,923 | +€6,792 | +11.9% |
| Amounts payable after more than one year | 17 | €16,000 | €16,000 | = | 0.0% |
| Other amounts payable | 178/9 | €16,000 | €16,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,848 | €46,790 | +€6,942 | +17.4% |
| Trade debts | 44 | €130 | €538 | +€408 | +315% |
| Suppliers | 440/4 | €130 | €538 | +€408 | +315% |
| Taxes, remuneration and social security | 45 | €8,274 | €4,373 | -€3,901 | -47.1% |
| Taxes | 450/3 | €8,274 | €4,373 | -€3,901 | -47.1% |
| Other amounts payable | 47/48 | €31,444 | €41,879 | +€10,434 | +33.2% |
| Accrued charges and deferred income | 492/3 | €1,283 | €1,133 | -€150 | -11.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €666 | €511 | -€155 | -23.2% |
| Other operating charges | 640/8 | €1,282 | €1,003 | -€279 | -21.8% |
| Gross operating margin | 9900 | €42,860 | €53,326 | +€10,466 | +24.4% |
| Operating profit (loss) | 9901 | €40,912 | €51,812 | +€10,900 | +26.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €1,385 | €1,175 | -€210 | -15.1% |
| Recurring financial charges | 65 | €1,385 | €1,175 | -€210 | -15.1% |
| Profit (loss) for the period before taxes | 9903 | €39,527 | €50,637 | +€11,109 | +28.1% |
| Income taxes | 67/77 | €8,089 | €10,209 | +€2,120 | +26.2% |
| Profit (loss) for the period | 9904 | €31,438 | €40,428 | +€8,990 | +28.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,438 | €40,428 | +€8,990 | +28.6% |
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 26 October 2026 via checked.be.