NIDAC: 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.
NIDAC
Largest movements
- Cash +€14,575
up €14,575 (+2264.8%), from €644 to €15,219
mainly Depreciation (+€11,924) and Net result for the year (+€10,848)
- Tangible fixed assets -€11,924
down €11,924 (-5.2%), from €231,040 to €219,116
- Receivables within one year -€8,593
down €8,593 (-36.2%), from €23,717 to €15,124
of which Other amounts receivable: -€7,355
- Other debts -€19,600
down €19,600 (-21.1%), from €92,701 to €73,101
- Reserves +€10,848
up €10,848 (+57.0%), from €19,038 to €29,887
of which Distributable reserves: +€10,848
- Taxes +€1,785
up €1,785 (+23.4%), from €7,640 to €9,425
- Gross operating margin -€1,439
down €1,439 (-3.1%), from €46,805 to €45,366
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 | €256,353 | €250,419 | -€5,934 | -2.3% |
| Fixed assets | 21/28 | €231,040 | €219,116 | -€11,924 | -5.2% |
| Tangible fixed assets | 22/27 | €231,040 | €219,116 | -€11,924 | -5.2% |
| Land and buildings | 22 | €231,040 | €219,116 | -€11,924 | -5.2% |
| Current assets | 29/58 | €25,313 | €31,303 | +€5,990 | +23.7% |
| Amounts receivable within one year | 40/41 | €23,717 | €15,124 | -€8,593 | -36.2% |
| Trade receivables | 40 | €11,726 | €10,488 | -€1,238 | -10.6% |
| Other amounts receivable | 41 | €11,991 | €4,636 | -€7,355 | -61.3% |
| Cash at bank and in hand | 54/58 | €644 | €15,219 | +€14,575 | +2264.8% |
| Deferred charges and accrued income | 490/1 | €952 | €960 | +€7 | +0.8% |
| Total equity and liabilities | 10/49 | €256,353 | €250,419 | -€5,934 | -2.3% |
| Equity | 10/15 | €108,620 | €119,469 | +€10,848 | +10.0% |
| Contributions | 10/11 | €89,582 | €89,582 | = | 0.0% |
| Outside capital | 11 | €89,582 | €89,582 | = | 0.0% |
| Share premium | 1100/10 | €10,750 | €10,750 | = | 0.0% |
| Other | 1109/19 | €78,832 | €78,832 | = | 0.0% |
| Reserves | 13 | €19,038 | €29,887 | +€10,848 | +57.0% |
| Non-distributable reserves | 130/1 | €1,400 | €1,400 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,400 | €1,400 | = | 0.0% |
| Distributable reserves | 133 | €17,638 | €28,487 | +€10,848 | +61.5% |
| Amounts payable | 17/49 | €147,732 | €130,950 | -€16,782 | -11.4% |
| Amounts payable within one year | 42/48 | €147,732 | €130,950 | -€16,782 | -11.4% |
| Trade debts | 44 | €41,624 | €43,744 | +€2,121 | +5.1% |
| Suppliers | 440/4 | €41,624 | €43,744 | +€2,121 | +5.1% |
| Taxes, remuneration and social security | 45 | €13,408 | €14,105 | +€697 | +5.2% |
| Taxes | 450/3 | €13,408 | €14,105 | +€697 | +5.2% |
| Other amounts payable | 47/48 | €92,701 | €73,101 | -€19,600 | -21.1% |
| Non-recurring operating income | 76A | €4,009 | - | -€4,009 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,924 | €11,924 | = | 0.0% |
| Other operating charges | 640/8 | €12,163 | €12,509 | +€346 | +2.8% |
| Non-recurring operating charges | 66A | - | €55 | +€55 | |
| Gross operating margin | 9900 | €46,805 | €45,366 | -€1,439 | -3.1% |
| Operating profit (loss) | 9901 | €22,718 | €20,879 | -€1,840 | -8.1% |
| Financial charges | 65/66B | €641 | €605 | -€36 | -5.7% |
| Recurring financial charges | 65 | €641 | €605 | -€36 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €22,077 | €20,273 | -€1,803 | -8.2% |
| Income taxes | 67/77 | €7,640 | €9,425 | +€1,785 | +23.4% |
| Profit (loss) for the period | 9904 | €14,437 | €10,848 | -€3,589 | -24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €14,437 | €10,848 | -€3,589 | -24.9% |
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 4 October 2026 via checked.be.