NIBYO: 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.
NIBYO
Largest movements
- Receivables within one year -€53,784
down €53,784 (-79.9%), from €67,315 to €13,532
of which Other amounts receivable: -€47,954
- Tangible fixed assets +€41,519
new in 2025: €41,519
- Trade debts -€7,224
down €7,224 (-71.2%), from €10,150 to €2,926
- Debts after one year -€5,051
down €5,051 (-34.7%), from €14,539 to €9,488
- Tax, wage and social debts -€1,447
down €1,447 (-22.3%), from €6,495 to €5,048
- Taxes -€4,483
down €4,483 (-78.1%), from €5,741 to €1,258
- Gross operating margin -€2,276
down €2,276 (-47.7%), from €4,777 to €2,500
- Other operating charges -€221
down €221 (-18.7%), from €1,182 to €961
- Financial income -€197
down €197 (-10.7%), from €1,838 to €1,641
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,887 | €55,061 | -€12,826 | -18.9% |
| Fixed assets | 21/28 | - | €41,519 | +€41,519 | |
| Tangible fixed assets | 22/27 | - | €41,519 | +€41,519 | |
| Furniture and vehicles | 24 | - | €41,519 | +€41,519 | |
| Current assets | 29/58 | €67,887 | €13,542 | -€54,344 | -80.1% |
| Amounts receivable within one year | 40/41 | €67,315 | €13,532 | -€53,784 | -79.9% |
| Trade receivables | 40 | €19,361 | €13,532 | -€5,829 | -30.1% |
| Other amounts receivable | 41 | €47,954 | - | -€47,954 | |
| Cash at bank and in hand | 54/58 | €572 | €11 | -€561 | -98.1% |
| Total equity and liabilities | 10/49 | €67,887 | €55,061 | -€12,826 | -18.9% |
| Equity | 10/15 | €31,904 | €32,548 | +€644 | +2.0% |
| Profit (loss) carried forward | 14 | €31,904 | €32,548 | +€644 | +2.0% |
| Amounts payable | 17/49 | €35,983 | €22,513 | -€13,470 | -37.4% |
| Amounts payable after more than one year | 17 | €14,539 | €9,488 | -€5,051 | -34.7% |
| Financial debts | 170/4 | €14,539 | €9,488 | -€5,051 | -34.7% |
| Amounts payable within one year | 42/48 | €21,444 | €13,025 | -€8,419 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €4,799 | €5,051 | +€253 | +5.3% |
| Trade debts | 44 | €10,150 | €2,926 | -€7,224 | -71.2% |
| Suppliers | 440/4 | €10,150 | €2,926 | -€7,224 | -71.2% |
| Taxes, remuneration and social security | 45 | €6,495 | €5,048 | -€1,447 | -22.3% |
| Taxes | 450/3 | €6,495 | €5,048 | -€1,447 | -22.3% |
| Other operating charges | 640/8 | €1,182 | €961 | -€221 | -18.7% |
| Gross operating margin | 9900 | €4,777 | €2,500 | -€2,276 | -47.7% |
| Operating profit (loss) | 9901 | €3,595 | €1,539 | -€2,056 | -57.2% |
| Financial income | 75/76B | €1,838 | €1,641 | -€197 | -10.7% |
| Recurring financial income | 75 | €1,838 | €1,641 | -€197 | -10.7% |
| Financial charges | 65/66B | €1,283 | €1,279 | -€4 | -0.3% |
| Recurring financial charges | 65 | €1,283 | €1,279 | -€4 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €4,150 | €1,902 | -€2,248 | -54.2% |
| Income taxes | 67/77 | €5,741 | €1,258 | -€4,483 | -78.1% |
| Profit (loss) for the period | 9904 | -€1,590 | €644 | +€2,235 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,590 | €644 | +€2,235 |
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 11 October 2026 via checked.be.