NIBOS: what changed
Two fiscal 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.
NIBOS
Largest movements
- Tangible fixed assets +€297,414
up €297,414 (+81.7%), from €364,107 to €661,521
of which Land and buildings: +€310,038
- Receivables within one year +€183,335
up €183,335 (+528.7%), from €34,676 to €218,011
of which Trade receivables: +€184,437
- Cash +€49,963
up €49,963 (+529.2%), from €9,441 to €59,403
mainly Debts after one year (+€348,869) and Trade debts (+€90,543)
- Debts after one year +€348,869
up €348,869 (+147.3%), from €236,845 to €585,714
- Trade debts +€90,543
up €90,543 (+458.3%), from €19,755 to €110,298
- Reserves +€68,837
up €68,837 (+95.1%), from €72,388 to €141,226
- Current portion of long-term debt +€15,153
up €15,153 (+97.2%), from €15,594 to €30,746
- Tax, wage and social debts +€10,583
new in 2024: €10,583
of which Taxes: +€10,116
- Gross operating margin +€130,384
up €130,384 (+170.5%), from €76,475 to €206,858
- Other operating charges +€41,812
up €41,812 (+8307.6%), from €503 to €42,315
- Staff costs +€20,838
new in 2024: €20,838
- Taxes +€12,210
up €12,210 (+89.2%), from €13,688 to €25,898
- Depreciation +€11,933
up €11,933 (+46.0%), from €25,928 to €37,861
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €408,526 | €939,761 | +€531,235 | +130.0% |
| Fixed assets | 21/28 | €364,107 | €661,646 | +€297,539 | +81.7% |
| Tangible fixed assets | 22/27 | €364,107 | €661,521 | +€297,414 | +81.7% |
| Land and buildings | 22 | €149,386 | €459,424 | +€310,038 | +207.5% |
| Furniture and vehicles | 24 | €77,467 | €56,926 | -€20,542 | -26.5% |
| Other tangible fixed assets | 26 | €137,254 | €145,172 | +€7,918 | +5.8% |
| Financial fixed assets | 28 | - | €125 | +€125 | |
| Current assets | 29/58 | €44,419 | €278,115 | +€233,696 | +526.1% |
| Amounts receivable within one year | 40/41 | €34,676 | €218,011 | +€183,335 | +528.7% |
| Trade receivables | 40 | €24,178 | €208,615 | +€184,437 | +762.8% |
| Other amounts receivable | 41 | €10,498 | €9,395 | -€1,103 | -10.5% |
| Current investments | 50/53 | - | €67 | +€67 | |
| Cash at bank and in hand | 54/58 | €9,441 | €59,403 | +€49,963 | +529.2% |
| Deferred charges and accrued income | 490/1 | €302 | €634 | +€332 | +109.7% |
| Total equity and liabilities | 10/49 | €408,526 | €939,761 | +€531,235 | +130.0% |
| Equity | 10/15 | €80,414 | €149,251 | +€68,837 | +85.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,388 | €141,226 | +€68,837 | +95.1% |
| Distributable reserves | 133 | €72,388 | €141,226 | +€68,837 | +95.1% |
| Profit (loss) carried forward | 14 | €1,825 | €1,825 | = | 0.0% |
| Amounts payable | 17/49 | €328,112 | €790,510 | +€462,398 | +140.9% |
| Amounts payable after more than one year | 17 | €236,845 | €585,714 | +€348,869 | +147.3% |
| Financial debts | 170/4 | €236,845 | €585,714 | +€348,869 | +147.3% |
| Amounts payable within one year | 42/48 | €91,267 | €204,796 | +€113,529 | +124.4% |
| Current portion of amounts payable after more than one year | 42 | €15,594 | €30,746 | +€15,153 | +97.2% |
| Trade debts | 44 | €19,755 | €110,298 | +€90,543 | +458.3% |
| Suppliers | 440/4 | €19,755 | €110,298 | +€90,543 | +458.3% |
| Taxes, remuneration and social security | 45 | - | €10,583 | +€10,583 | |
| Taxes | 450/3 | - | €10,116 | +€10,116 | |
| Remuneration and social security | 454/9 | - | €467 | +€467 | |
| Other amounts payable | 47/48 | €55,919 | €53,169 | -€2,750 | -4.9% |
| Remuneration, social security and pensions | 62 | - | €20,838 | +€20,838 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,928 | €37,861 | +€11,933 | +46.0% |
| Other operating charges | 640/8 | €503 | €42,315 | +€41,812 | +8307.6% |
| Gross operating margin | 9900 | €76,475 | €206,858 | +€130,384 | +170.5% |
| Operating profit (loss) | 9901 | €50,043 | €105,845 | +€55,802 | +111.5% |
| Financial income | 75/76B | €31 | €239 | +€208 | +663.4% |
| Recurring financial income | 75 | €31 | €239 | +€208 | +663.4% |
| Financial charges | 65/66B | €7,980 | €11,349 | +€3,369 | +42.2% |
| Recurring financial charges | 65 | €7,980 | €11,349 | +€3,369 | +42.2% |
| Profit (loss) for the period before taxes | 9903 | €42,094 | €94,735 | +€52,641 | +125.1% |
| Income taxes | 67/77 | €13,688 | €25,898 | +€12,210 | +89.2% |
| Profit (loss) for the period | 9904 | €28,407 | €68,837 | +€40,431 | +142.3% |
| Profit (loss) for the period to be appropriated | 9905 | €28,407 | €68,837 | +€40,431 | +142.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.