NIFFLE: 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.
NIFFLE
Largest movements
- Current investments +€86,036
up €86,036 (+12.3%), from €702,045 to €788,081
- Tangible fixed assets +€65,292
up €65,292 (+8.1%), from €805,204 to €870,496
of which Furniture and vehicles: +€92,737
- Reserves +€125,000
up €125,000 (+9.5%), from €1.3m to €1.4m
of which Distributable reserves: +€125,000
- Other debts +€20,119
up €20,119 (+69.9%), from €28,778 to €48,897
- Financial income +€19,618
up €19,618 (+172.0%), from €11,406 to €31,024
- Depreciation -€13,388
down €13,388 (-31.1%), from €43,074 to €29,686
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 | €1,541,322 | €1,672,914 | +€131,592 | +8.5% |
| Fixed assets | 21/28 | €805,204 | €870,496 | +€65,292 | +8.1% |
| Tangible fixed assets | 22/27 | €805,204 | €870,496 | +€65,292 | +8.1% |
| Land and buildings | 22 | €537,066 | €509,621 | -€27,445 | -5.1% |
| Furniture and vehicles | 24 | €268,138 | €360,875 | +€92,737 | +34.6% |
| Current assets | 29/58 | €736,118 | €802,418 | +€66,300 | +9.0% |
| Amounts receivable within one year | 40/41 | €18,150 | €12,816 | -€5,334 | -29.4% |
| Trade receivables | 40 | €18,150 | €12,100 | -€6,050 | -33.3% |
| Other amounts receivable | 41 | - | €716 | +€716 | |
| Current investments | 50/53 | €702,045 | €788,081 | +€86,036 | +12.3% |
| Cash at bank and in hand | 54/58 | €15,923 | €1,521 | -€14,402 | -90.4% |
| Total equity and liabilities | 10/49 | €1,541,322 | €1,672,914 | +€131,592 | +8.5% |
| Equity | 10/15 | €1,465,601 | €1,585,811 | +€120,210 | +8.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,321,760 | €1,446,760 | +€125,000 | +9.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,319,900 | €1,444,900 | +€125,000 | +9.5% |
| Profit (loss) carried forward | 14 | €125,241 | €120,451 | -€4,790 | -3.8% |
| Amounts payable | 17/49 | €75,721 | €87,103 | +€11,382 | +15.0% |
| Amounts payable within one year | 42/48 | €75,426 | €86,802 | +€11,376 | +15.1% |
| Trade debts | 44 | €22,141 | €15,246 | -€6,895 | -31.1% |
| Suppliers | 440/4 | €22,141 | €15,246 | -€6,895 | -31.1% |
| Taxes, remuneration and social security | 45 | €24,507 | €22,659 | -€1,848 | -7.5% |
| Taxes | 450/3 | €24,507 | €22,659 | -€1,848 | -7.5% |
| Other amounts payable | 47/48 | €28,778 | €48,897 | +€20,119 | +69.9% |
| Accrued charges and deferred income | 492/3 | €295 | €301 | +€6 | +2.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,074 | €29,686 | -€13,388 | -31.1% |
| Other operating charges | 640/8 | €7,850 | €8,824 | +€974 | +12.4% |
| Gross operating margin | 9900 | €168,112 | €168,828 | +€716 | +0.4% |
| Operating profit (loss) | 9901 | €117,188 | €130,318 | +€13,130 | +11.2% |
| Financial income | 75/76B | €11,406 | €31,024 | +€19,618 | +172.0% |
| Recurring financial income | 75 | €11,406 | €31,024 | +€19,618 | +172.0% |
| Financial charges | 65/66B | €776 | €712 | -€64 | -8.2% |
| Recurring financial charges | 65 | €776 | €712 | -€64 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €127,818 | €160,630 | +€32,812 | +25.7% |
| Income taxes | 67/77 | €41,533 | €40,420 | -€1,113 | -2.7% |
| Profit (loss) for the period | 9904 | €86,285 | €120,210 | +€33,925 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,285 | €120,210 | +€33,925 | +39.3% |
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 10 October 2026 via checked.be.