Nieju: 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.
Nieju
Largest movements
- Tangible fixed assets +€649,512
up €649,512 (+2,828%), from €22,970 to €672,482
of which Land and buildings: +€660,120
- Financial fixed assets +€40,000
up €40,000 (+810%), from €4,940 to €44,940
- Debts after one year +€632,357
up €632,357 (+6,959%), from €9,087 to €641,444
- Other debts +€48,948
up €48,948 (+2,080%), from €2,354 to €51,302
- Current portion of long-term debt +€26,059
up €26,059 (+265%), from €9,819 to €35,877
- Profit (loss) carried forward -€15,893
down €15,893 (-23.9%), from €66,526 to €50,633
- Gross operating margin +€46,658
up €46,658 (+300%), from €15,540 to €62,198
- Depreciation +€17,523
up €17,523 (+125%), from €14,054 to €31,576
- Financial charges +€15,744
up €15,744 (+5,063%), from €311 to €16,055
- Financial income +€15,304
up €15,304 (+1,824%), from €839 to €16,143
- Other operating charges +€8,854
up €8,854 (+1,044%), from €848 to €9,702
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.
Derived cash bridge
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 | €98,197 | €793,807 | +€695,609 | +708% |
| Fixed assets | 21/28 | €27,910 | €717,422 | +€689,512 | +2,471% |
| Tangible fixed assets | 22/27 | €22,970 | €672,482 | +€649,512 | +2,828% |
| Land and buildings | 22 | €11,935 | €672,056 | +€660,120 | +5,531% |
| Furniture and vehicles | 24 | €11,034 | €426 | -€10,609 | -96.1% |
| Financial fixed assets | 28 | €4,940 | €44,940 | +€40,000 | +810% |
| Current assets | 29/58 | €70,288 | €76,385 | +€6,098 | +8.7% |
| Amounts receivable after more than one year | 29 | €65,270 | €66,108 | +€838 | +1.3% |
| Other amounts receivable | 291 | €65,270 | €66,108 | +€838 | +1.3% |
| Amounts receivable within one year | 40/41 | - | €509 | +€509 | |
| Trade receivables | 40 | - | €145 | +€145 | |
| Other amounts receivable | 41 | - | €364 | +€364 | |
| Cash at bank and in hand | 54/58 | €5,018 | €7,269 | +€2,251 | +44.9% |
| Deferred charges and accrued income | 490/1 | - | €2,500 | +€2,500 | |
| Total equity and liabilities | 10/49 | €98,197 | €793,807 | +€695,609 | +708% |
| Equity | 10/15 | €73,381 | €57,488 | -€15,893 | -21.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,526 | €50,633 | -€15,893 | -23.9% |
| Amounts payable | 17/49 | €24,816 | €736,319 | +€711,503 | +2,867% |
| Amounts payable after more than one year | 17 | €9,087 | €641,444 | +€632,357 | +6,959% |
| Financial debts | 170/4 | €9,087 | €641,444 | +€632,357 | +6,959% |
| Amounts payable within one year | 42/48 | €15,729 | €94,875 | +€79,146 | +503% |
| Current portion of amounts payable after more than one year | 42 | €9,819 | €35,877 | +€26,059 | +265% |
| Trade debts | 44 | €3,412 | €3,946 | +€534 | +15.6% |
| Suppliers | 440/4 | €3,412 | €3,946 | +€534 | +15.6% |
| Taxes, remuneration and social security | 45 | €145 | €3,750 | +€3,605 | +2,486% |
| Taxes | 450/3 | €145 | €3,750 | +€3,605 | +2,486% |
| Other amounts payable | 47/48 | €2,354 | €51,302 | +€48,948 | +2,080% |
| Non-recurring operating income | 76A | €1,661 | - | -€1,661 | |
| Remuneration, social security and pensions | 62 | €3,147 | - | -€3,147 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,054 | €31,576 | +€17,523 | +125% |
| Other operating charges | 640/8 | €848 | €9,702 | +€8,854 | +1,044% |
| Gross operating margin | 9900 | €15,540 | €62,198 | +€46,658 | +300% |
| Operating profit (loss) | 9901 | -€2,509 | €20,920 | +€23,429 | |
| Financial income | 75/76B | €839 | €16,143 | +€15,304 | +1,824% |
| Recurring financial income | 75 | €839 | €16,143 | +€15,304 | +1,824% |
| Financial charges | 65/66B | €311 | €16,055 | +€15,744 | +5,063% |
| Recurring financial charges | 65 | €311 | €16,055 | +€15,744 | +5,063% |
| Profit (loss) for the period before taxes | 9903 | -€1,981 | €21,007 | +€22,989 | |
| Income taxes | 67/77 | -€2,686 | €136 | +€2,822 | |
| Profit (loss) for the period | 9904 | €705 | €20,872 | +€20,167 | +2,860% |
| Profit (loss) for the period to be appropriated | 9905 | €705 | €20,872 | +€20,167 | +2,860% |
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 16 October 2026 via checked.be.