NIEBLA: 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.
NIEBLA
Largest movements
- Receivables within one year +€55,475
up €55,475 (+390.8%), from €14,195 to €69,670
of which Trade receivables: +€65,340
- Cash -€47,389
down €47,389 (-34.6%), from €136,835 to €89,446
mainly Other debts (-€146,453) and Receivables within one year (-€55,475)
- Reserves +€154,471
up €154,471 (+16.1%), from €958,993 to €1.1m
- Other debts -€146,453
down €146,453 (-18.2%), from €806,453 to €660,000
- Financial income +€128,571
up €128,571 (+18367247.1%), from €1 to €128,571
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 | €1,854,262 | €1,861,721 | +€7,460 | +0.4% |
| Fixed assets | 21/28 | €1,698,996 | €1,698,996 | = | 0.0% |
| Financial fixed assets | 28 | €1,698,996 | €1,698,996 | = | 0.0% |
| Affiliated companies | 280/1 | €1,698,661 | €1,698,661 | = | 0.0% |
| Participating interests | 280 | €1,698,661 | €1,698,661 | = | 0.0% |
| Other financial fixed assets | 284/8 | €335 | €335 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €335 | €335 | = | 0.0% |
| Current assets | 29/58 | €155,265 | €162,725 | +€7,460 | +4.8% |
| Amounts receivable within one year | 40/41 | €14,195 | €69,670 | +€55,475 | +390.8% |
| Trade receivables | 40 | - | €65,340 | +€65,340 | |
| Other amounts receivable | 41 | €14,195 | €4,330 | -€9,865 | -69.5% |
| Cash at bank and in hand | 54/58 | €136,835 | €89,446 | -€47,389 | -34.6% |
| Deferred charges and accrued income | 490/1 | €4,235 | €3,609 | -€626 | -14.8% |
| Total equity and liabilities | 10/49 | €1,854,262 | €1,861,721 | +€7,460 | +0.4% |
| Equity | 10/15 | €965,193 | €1,119,664 | +€154,471 | +16.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €958,993 | €1,113,464 | +€154,471 | +16.1% |
| Distributable reserves | 133 | €958,993 | €1,113,464 | +€154,471 | +16.1% |
| Amounts payable | 17/49 | €889,069 | €742,057 | -€147,011 | -16.5% |
| Amounts payable within one year | 42/48 | €857,169 | €710,056 | -€147,112 | -17.2% |
| Trade debts | 44 | €1,085 | €748 | -€338 | -31.1% |
| Suppliers | 440/4 | €1,085 | €748 | -€338 | -31.1% |
| Taxes, remuneration and social security | 45 | €49,630 | €49,308 | -€322 | -0.6% |
| Taxes | 450/3 | €28,088 | €28,826 | +€738 | +2.6% |
| Remuneration and social security | 454/9 | €21,542 | €20,482 | -€1,060 | -4.9% |
| Other amounts payable | 47/48 | €806,453 | €660,000 | -€146,453 | -18.2% |
| Accrued charges and deferred income | 492/3 | €31,900 | €32,001 | +€101 | +0.3% |
| Operating income | 70/76A | €266,000 | €266,030 | +€30 | 0.0% |
| Turnover | 70 | €216,000 | €216,000 | = | 0.0% |
| Other operating income | 74 | €50,000 | €50,030 | +€30 | +0.1% |
| Operating charges | 60/66A | €183,413 | €183,603 | +€190 | +0.1% |
| Services and other goods | 61 | €11,719 | €9,907 | -€1,812 | -15.5% |
| Remuneration, social security and pensions | 62 | €169,731 | €171,680 | +€1,948 | +1.1% |
| Other operating charges | 640/8 | €1,963 | €2,016 | +€54 | +2.7% |
| Operating profit (loss) | 9901 | €82,587 | €82,427 | -€160 | -0.2% |
| Financial income | 75/76B | €1 | €128,571 | +€128,571 | +18367247.1% |
| Recurring financial income | 75 | €1 | €128,571 | +€128,571 | +18367247.1% |
| Income from financial fixed assets | 750 | - | €128,571 | +€128,571 | |
| Other financial income | 752/9 | €1 | - | -€1 | |
| Financial charges | 65/66B | €45,614 | €45,857 | +€243 | +0.5% |
| Recurring financial charges | 65 | €45,614 | €45,857 | +€243 | +0.5% |
| Debt charges | 650 | €45,572 | €45,857 | +€285 | +0.6% |
| Other financial charges | 652/9 | €42 | - | -€42 | |
| Profit (loss) for the period before taxes | 9903 | €36,974 | €165,141 | +€128,167 | +346.6% |
| Income taxes | 67/77 | €10,805 | €10,670 | -€135 | -1.2% |
| Taxes | 670/3 | €10,805 | €10,670 | -€135 | -1.2% |
| Profit (loss) for the period | 9904 | €26,169 | €154,471 | +€128,302 | +490.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,169 | €154,471 | +€128,302 | +490.3% |
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 6 October 2026 via checked.be.