NIDY: 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.
NIDY
Largest movements
- Receivables within one year -€20,275
down €20,275 (-94.3%), from €21,490 to €1,215
of which Trade receivables: -€19,060
- Cash -€8,632
down €8,632 (-64.0%), from €13,485 to €4,853
mainly Other debts (-€17,916) and Net result for the year (-€12,874)
- Intangible fixed assets -€5,000
down €5,000 (-26.7%), from €18,750 to €13,750
- Tangible fixed assets -€1,027
down €1,027 (-91.7%), from €1,121 to €93
- Deferred charges and accrued income -€681
down €681 (-100.0%), from €681 to €0
- Other debts -€17,916
down €17,916 (-41.9%), from €42,729 to €24,813
- Profit (loss) carried forward -€12,874
down €12,874 (-37.2%), from -€34,567 to -€47,441
- Tax, wage and social debts -€5,277
down €5,277 (-94.7%), from €5,574 to €297
- Gross operating margin -€21,806
down €21,806, from €16,445 to -€5,361
- Financial charges +€329
up €329 (+53.5%), from €615 to €944
- Other operating charges -€189
down €189 (-32.1%), from €589 to €400
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 | €55,627 | €20,012 | -€35,616 | -64.0% |
| Fixed assets | 21/28 | €19,971 | €13,944 | -€6,027 | -30.2% |
| Intangible fixed assets | 21 | €18,750 | €13,750 | -€5,000 | -26.7% |
| Tangible fixed assets | 22/27 | €1,121 | €93 | -€1,027 | -91.7% |
| Furniture and vehicles | 24 | €1,121 | €93 | -€1,027 | -91.7% |
| Financial fixed assets | 28 | €100 | €100 | = | 0.0% |
| Current assets | 29/58 | €35,656 | €6,068 | -€29,588 | -83.0% |
| Amounts receivable within one year | 40/41 | €21,490 | €1,215 | -€20,275 | -94.3% |
| Trade receivables | 40 | €19,060 | €0 | -€19,060 | -100.0% |
| Other amounts receivable | 41 | €2,430 | €1,215 | -€1,215 | -50.0% |
| Cash at bank and in hand | 54/58 | €13,485 | €4,853 | -€8,632 | -64.0% |
| Deferred charges and accrued income | 490/1 | €681 | €0 | -€681 | -100.0% |
| Total equity and liabilities | 10/49 | €55,627 | €20,012 | -€35,616 | -64.0% |
| Equity | 10/15 | €7,178 | -€5,696 | -€12,874 | |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €23,195 | €23,195 | = | 0.0% |
| Distributable reserves | 133 | €23,195 | €23,195 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,567 | -€47,441 | -€12,874 | -37.2% |
| Amounts payable | 17/49 | €48,449 | €25,707 | -€22,742 | -46.9% |
| Amounts payable within one year | 42/48 | €48,449 | €25,707 | -€22,742 | -46.9% |
| Trade debts | 44 | €146 | €597 | +€451 | +308.3% |
| Suppliers | 440/4 | €146 | €597 | +€451 | +308.3% |
| Taxes, remuneration and social security | 45 | €5,574 | €297 | -€5,277 | -94.7% |
| Taxes | 450/3 | €5,574 | €297 | -€5,277 | -94.7% |
| Other amounts payable | 47/48 | €42,729 | €24,813 | -€17,916 | -41.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,027 | €6,027 | = | 0.0% |
| Other operating charges | 640/8 | €589 | €400 | -€189 | -32.1% |
| Gross operating margin | 9900 | €16,445 | -€5,361 | -€21,806 | |
| Operating profit (loss) | 9901 | €9,829 | -€11,789 | -€21,617 | |
| Financial charges | 65/66B | €615 | €944 | +€329 | +53.5% |
| Recurring financial charges | 65 | €615 | €944 | +€329 | +53.5% |
| Profit (loss) for the period before taxes | 9903 | €9,213 | -€12,733 | -€21,946 | |
| Income taxes | 67/77 | €140 | €141 | +€1 | +1.0% |
| Profit (loss) for the period | 9904 | €9,074 | -€12,874 | -€21,947 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,074 | -€12,874 | -€21,947 |
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 7 October 2026 via checked.be.