NIGAM: 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.
NIGAM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€643
down €643 (-2.8%), from -€23,079 to -€23,722
- Debts after one year +€643
up €643 (+1.3%), from €49,143 to €49,786
- Gross operating margin -€59
down €59 (-10.1%), from -€584 to -€643
- Purchases and services +€59
up €59 (+10.1%), from €584 to €643
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €30,030 | €30,030 | = | 0.0% |
| Fixed assets | 21/28 | €24,789 | €24,789 | = | 0.0% |
| Tangible fixed assets | 22/27 | €24,789 | €24,789 | = | 0.0% |
| Land and buildings | 22 | €24,789 | €24,789 | = | 0.0% |
| Current assets | 29/58 | €5,241 | €5,241 | = | 0.0% |
| Stocks and contracts in progress | 3 | €5,084 | €5,084 | = | 0.0% |
| Stocks | 30/36 | €5,084 | €5,084 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €157 | €157 | = | 0.0% |
| Total equity and liabilities | 10/49 | €30,030 | €30,030 | = | 0.0% |
| Equity | 10/15 | -€19,113 | -€19,756 | -€643 | -3.4% |
| Contributions | 10/11 | €3,966 | €3,966 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,079 | -€23,722 | -€643 | -2.8% |
| Amounts payable | 17/49 | €49,143 | €49,786 | +€643 | +1.3% |
| Amounts payable after more than one year | 17 | €49,143 | €49,786 | +€643 | +1.3% |
| Other amounts payable | 178/9 | €49,143 | €49,786 | +€643 | +1.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €584 | €643 | +€59 | +10.1% |
| Gross operating margin | 9900 | -€584 | -€643 | -€59 | -10.1% |
| Operating profit (loss) | 9901 | -€584 | -€643 | -€59 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | -€584 | -€643 | -€59 | -10.1% |
| Profit (loss) for the period | 9904 | -€584 | -€643 | -€59 | -10.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€584 | -€643 | -€59 | -10.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.