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Nibras: 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.

What changed

Nibras

BE 0800.109.448
NACE 47.120, Other non-specialised retail sale
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1,627
2024 · -€3,632+€2,005
Equity
-€3,260
2024 · -€1,632-€1,627
Cash
€1
2024 · €86-€85
Balance sheet total
€2,672
2024 · €1,535+€1,137

Largest movements

2024 to 2025
Assets
  • Receivables within one year +€1,222

    up €1,222 (+84.3%), from €1,449 to €2,671

  • Cash -€85

    down €85 (-98.7%), from €86 to €1

    mainly Net result for the year (-€1,627) and Receivables within one year (-€1,222)

Equity and liabilities
  • Profit (loss) carried forward -€1,627

    down €1,627 (-44.8%), from -€3,632 to -€5,260

  • Other debts +€1,559

    up €1,559 (+752.2%), from €207 to €1,766

  • Trade debts +€1,205

    up €1,205 (+40.7%), from €2,960 to €4,166

Income statement
  • Gross operating margin +€1,859

    up €1,859 (+92.5%), from -€2,009 to -€150

  • Other operating charges -€234

    down €234 (-18.2%), from €1,289 to €1,055

  • Financial charges +€88

    up €88 (+26.3%), from €334 to €422

From the 2024 result to the 2025 result

effect on the 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 -€3,632
Gross operating margin +€1,859
Other operating charges +€234
Financial charges -€88
Result 2025 -€1,627

Cash bridge derived

cash 2024 to 2025

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 -€85
Investment €0
Financing €0
Cash 2024 €86
Net result for the year -€1,627
Receivables within one year -€1,222
Trade debts +€1,205
Other debts +€1,559
Cash 2025 €1
Every line side by side 22 lines
Line Code 2024 2025 Change %
Total assets 20/58 €1,535 €2,672 +€1,137 +74.0%
Current assets 29/58 €1,535 €2,672 +€1,137 +74.0%
Amounts receivable within one year 40/41 €1,449 €2,671 +€1,222 +84.3%
Trade receivables 40 €1,449 €2,671 +€1,222 +84.3%
Cash at bank and in hand 54/58 €86 €1 -€85 -98.7%
Total equity and liabilities 10/49 €1,535 €2,672 +€1,137 +74.0%
Equity 10/15 -€1,632 -€3,260 -€1,627 -99.7%
Contributions 10/11 €2,000 €2,000 = 0.0%
Profit (loss) carried forward 14 -€3,632 -€5,260 -€1,627 -44.8%
Amounts payable 17/49 €3,168 €5,932 +€2,764 +87.3%
Amounts payable within one year 42/48 €3,168 €5,932 +€2,764 +87.3%
Trade debts 44 €2,960 €4,166 +€1,205 +40.7%
Suppliers 440/4 €2,960 €4,166 +€1,205 +40.7%
Other amounts payable 47/48 €207 €1,766 +€1,559 +752.2%
Other operating charges 640/8 €1,289 €1,055 -€234 -18.2%
Gross operating margin 9900 -€2,009 -€150 +€1,859 +92.5%
Operating profit (loss) 9901 -€3,298 -€1,205 +€2,093 +63.5%
Financial charges 65/66B €334 €422 +€88 +26.3%
Recurring financial charges 65 €334 €422 +€88 +26.3%
Profit (loss) for the period before taxes 9903 -€3,632 -€1,627 +€2,005 +55.2%
Profit (loss) for the period 9904 -€3,632 -€1,627 +€2,005 +55.2%
Profit (loss) for the period to be appropriated 9905 -€3,632 -€1,627 +€2,005 +55.2%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.