NIE: 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.
NIE
Largest movements
- Receivables within one year -€19,715
down €19,715 (-32.7%), from €60,208 to €40,493
of which Trade receivables: -€19,872
- Cash +€11,514
up €11,514 (+378.9%), from €3,039 to €14,553
mainly Receivables within one year (+€19,715) and Net result for the year (+€10,354)
- Tangible fixed assets +€1,748
up €1,748 (+64.9%), from €2,693 to €4,441
of which Furniture and vehicles: +€3,647
- Deferred charges and accrued income +€946
up €946 (+49.1%), from €1,927 to €2,873
- Tax, wage and social debts -€16,386
down €16,386 (-95.8%), from €17,111 to €725
of which Taxes: -€9,290
- Profit (loss) carried forward +€10,354
up €10,354 (+17.5%), from €59,087 to €69,441
- Gross operating margin +€28,440
up €28,440, from -€13,977 to €14,463
- Depreciation -€4,651
down €4,651 (-65.9%), from €7,059 to €2,409
- Financial charges -€442
down €442 (-58.7%), from €752 to €311
- Taxes -€390
down €390 (-47.5%), from €821 to €431
- Other operating charges +€194
up €194 (+25.4%), from €765 to €958
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 | €81,750 | €76,244 | -€5,506 | -6.7% |
| Fixed assets | 21/28 | €16,577 | €18,325 | +€1,748 | +10.5% |
| Tangible fixed assets | 22/27 | €2,693 | €4,441 | +€1,748 | +64.9% |
| Plant, machinery and equipment | 23 | €2,693 | €794 | -€1,899 | -70.5% |
| Furniture and vehicles | 24 | - | €3,647 | +€3,647 | |
| Financial fixed assets | 28 | €13,884 | €13,884 | = | 0.0% |
| Current assets | 29/58 | €65,173 | €57,919 | -€7,254 | -11.1% |
| Amounts receivable within one year | 40/41 | €60,208 | €40,493 | -€19,715 | -32.7% |
| Trade receivables | 40 | €57,496 | €37,624 | -€19,872 | -34.6% |
| Other amounts receivable | 41 | €2,712 | €2,869 | +€158 | +5.8% |
| Cash at bank and in hand | 54/58 | €3,039 | €14,553 | +€11,514 | +378.9% |
| Deferred charges and accrued income | 490/1 | €1,927 | €2,873 | +€946 | +49.1% |
| Total equity and liabilities | 10/49 | €81,750 | €76,244 | -€5,506 | -6.7% |
| Equity | 10/15 | €64,087 | €74,441 | +€10,354 | +16.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €59,087 | €69,441 | +€10,354 | +17.5% |
| Amounts payable | 17/49 | €17,663 | €1,803 | -€15,861 | -89.8% |
| Amounts payable within one year | 42/48 | €17,663 | €1,803 | -€15,861 | -89.8% |
| Trade debts | 44 | €552 | €1,077 | +€525 | +95.1% |
| Suppliers | 440/4 | €552 | €1,077 | +€525 | +95.1% |
| Taxes, remuneration and social security | 45 | €17,111 | €725 | -€16,386 | -95.8% |
| Taxes | 450/3 | €10,015 | €725 | -€9,290 | -92.8% |
| Remuneration and social security | 454/9 | €7,096 | - | -€7,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,059 | €2,409 | -€4,651 | -65.9% |
| Other operating charges | 640/8 | €765 | €958 | +€194 | +25.4% |
| Gross operating margin | 9900 | -€13,977 | €14,463 | +€28,440 | |
| Operating profit (loss) | 9901 | -€21,801 | €11,096 | +€32,897 | |
| Financial charges | 65/66B | €752 | €311 | -€442 | -58.7% |
| Recurring financial charges | 65 | €752 | €311 | -€442 | -58.7% |
| Profit (loss) for the period before taxes | 9903 | -€22,553 | €10,785 | +€33,339 | |
| Income taxes | 67/77 | €821 | €431 | -€390 | -47.5% |
| Profit (loss) for the period | 9904 | -€23,374 | €10,354 | +€33,729 | |
| Profit (loss) for the period to be appropriated | 9905 | -€23,374 | €10,354 | +€33,729 |
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.