Nibo 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.
What changed
Nibo Technics
NACE 32.500, Manufacture of medical and dental instruments and supplies
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€2,649
2024 · €27,037-€29,686
Equity
€1.0m
2024 · €1.0m-€2,649
Cash
€92,046
2024 · €92,012+€33
Balance sheet total
€1.7m
2024 · €1.7m-€36,144
Largest movements
Assets
- Receivables within one year +€63,579
up €63,579 (+27.0%), from €235,267 to €298,847
of which Trade receivables: +€55,914
- Tangible fixed assets -€54,473
down €54,473 (-6.6%), from €829,591 to €775,118
of which Land and buildings: -€52,117
- Stocks and contracts -€53,337
down €53,337 (-9.9%), from €541,268 to €487,931
Equity and liabilities
- Debts after one year -€52,994
down €52,994 (-13.2%), from €402,882 to €349,888
- Trade debts +€30,927
up €30,927 (+25.9%), from €119,224 to €150,151
Income statement
- Gross operating margin -€49,674
down €49,674 (-6.4%), from €774,095 to €724,420
- Staff costs -€12,230
down €12,230 (-2.1%), from €596,200 to €583,970
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.
Result 2024
€27,037
Gross operating margin
-€49,674
Staff costs
+€12,230
Depreciation
-€3,704
Write-downs
+€5,373
Other operating charges
-€2,680
Financial income
-€1,558
Financial charges
+€3,775
Taxes
+€6,552
Result 2025
-€2,649
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.
From operations
+€106,933
Investment
-€44,317
Financing
-€62,583
Cash 2024
€92,012
From operations (derived)
+€106,933
Net result for the year
-€2,649
Depreciation
+€98,790
Stocks and contracts
+€53,337
Receivables within one year
-€63,579
Deferred charges and accrued income
-€8,053
Trade debts
+€30,927
Tax, wage and social debts
-€780
Accrued charges and deferred income
-€1,058
Investment (derived)
-€44,317
Investment in fixed assets (net)
-€44,317
Financing
-€62,583
Debts after one year
-€52,994
Current portion of long-term debt
+€1,427
Short-term financial debts
-€11,016
Cash 2025
€92,046
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,704,964 | €1,668,821 | -€36,144 | -2.1% |
| Fixed assets | 21/28 | €829,591 | €775,118 | -€54,473 | -6.6% |
| Tangible fixed assets | 22/27 | €829,591 | €775,118 | -€54,473 | -6.6% |
| Land and buildings | 22 | €711,105 | €658,988 | -€52,117 | -7.3% |
| Plant, machinery and equipment | 23 | €98,384 | €107,515 | +€9,131 | +9.3% |
| Furniture and vehicles | 24 | €20,103 | €8,616 | -€11,487 | -57.1% |
| Current assets | 29/58 | €875,373 | €893,702 | +€18,329 | +2.1% |
| Stocks and contracts in progress | 3 | €541,268 | €487,931 | -€53,337 | -9.9% |
| Stocks | 30/36 | €541,268 | €487,931 | -€53,337 | -9.9% |
| Amounts receivable within one year | 40/41 | €235,267 | €298,847 | +€63,579 | +27.0% |
| Trade receivables | 40 | €195,961 | €251,876 | +€55,914 | +28.5% |
| Other amounts receivable | 41 | €39,306 | €46,971 | +€7,665 | +19.5% |
| Cash at bank and in hand | 54/58 | €92,012 | €92,046 | +€33 | 0.0% |
| Deferred charges and accrued income | 490/1 | €6,826 | €14,879 | +€8,053 | +118.0% |
| Total equity and liabilities | 10/49 | €1,704,964 | €1,668,821 | -€36,144 | -2.1% |
| Equity | 10/15 | €1,037,711 | €1,035,062 | -€2,649 | -0.3% |
| Contributions | 10/11 | €704,472 | €704,472 | = | 0.0% |
| Reserves | 13 | €333,239 | €330,590 | -€2,649 | -0.8% |
| Non-distributable reserves | 130/1 | €70,447 | €70,447 | = | 0.0% |
| Reserves not available under the articles | 1311 | €70,447 | €70,447 | = | 0.0% |
| Distributable reserves | 133 | €262,792 | €260,143 | -€2,649 | -1.0% |
| Amounts payable | 17/49 | €667,254 | €633,759 | -€33,495 | -5.0% |
| Amounts payable after more than one year | 17 | €402,882 | €349,888 | -€52,994 | -13.2% |
| Financial debts | 170/4 | €402,882 | €349,888 | -€52,994 | -13.2% |
| Amounts payable within one year | 42/48 | €260,060 | €280,618 | +€20,557 | +7.9% |
| Current portion of amounts payable after more than one year | 42 | €51,567 | €52,994 | +€1,427 | +2.8% |
| Financial debts | 43 | €42,820 | €31,804 | -€11,016 | -25.7% |
| Credit institutions | 430/8 | €42,820 | €31,804 | -€11,016 | -25.7% |
| Trade debts | 44 | €119,224 | €150,151 | +€30,927 | +25.9% |
| Suppliers | 440/4 | €119,224 | €150,151 | +€30,927 | +25.9% |
| Taxes, remuneration and social security | 45 | €46,449 | €45,669 | -€780 | -1.7% |
| Taxes | 450/3 | €948 | - | -€948 | |
| Remuneration and social security | 454/9 | €45,501 | €45,669 | +€168 | +0.4% |
| Accrued charges and deferred income | 492/3 | €4,312 | €3,254 | -€1,058 | -24.5% |
| Remuneration, social security and pensions | 62 | €596,200 | €583,970 | -€12,230 | -2.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,086 | €98,790 | +€3,704 | +3.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,373 | - | -€5,373 | |
| Other operating charges | 640/8 | €21,345 | €24,025 | +€2,680 | +12.6% |
| Gross operating margin | 9900 | €774,095 | €724,420 | -€49,674 | -6.4% |
| Operating profit (loss) | 9901 | €56,092 | €17,636 | -€38,456 | -68.6% |
| Financial income | 75/76B | €6,432 | €4,875 | -€1,558 | -24.2% |
| Recurring financial income | 75 | €6,432 | €4,875 | -€1,558 | -24.2% |
| Financial charges | 65/66B | €24,573 | €20,798 | -€3,775 | -15.4% |
| Recurring financial charges | 65 | €24,573 | €20,798 | -€3,775 | -15.4% |
| Profit (loss) for the period before taxes | 9903 | €37,951 | €1,713 | -€36,238 | -95.5% |
| Income taxes | 67/77 | €10,914 | €4,362 | -€6,552 | -60.0% |
| Profit (loss) for the period | 9904 | €27,037 | -€2,649 | -€29,686 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,037 | -€2,649 | -€29,686 |
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 9 October 2026 via checked.be.