NIGYO: 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.
NIGYO
Largest movements
- Receivables within one year +€14,674
up €14,674 (+182.1%), from €8,059 to €22,733
of which Trade receivables: +€8,689
- Accrued charges and deferred income +€19,953
up €19,953 (+6945.8%), from €287 to €20,240
- Other debts +€19,927
up €19,927 (+23999.7%), from €83 to €20,010
- Debts after one year -€14,182
down €14,182 (-27.9%), from €50,766 to €36,584
- Reserves -€8,405
down €8,405 (-11.8%), from €71,101 to €62,696
of which Distributable reserves: -€8,405
- Tax, wage and social debts -€2,576
down €2,576 (-23.0%), from €11,219 to €8,643
of which Remuneration and social security: -€3,459
- Turnover -€135,118
no longer reported in 2025 (was €135,118)
- Purchases and services -€76,213
no longer reported in 2025 (was €76,213)
- Gross operating margin -€29,911
down €29,911 (-50.8%), from €58,905 to €28,994
- Taxes -€8,567
down €8,567 (-89.2%), from €9,600 to €1,033
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 | €231,296 | €245,902 | +€14,605 | +6.3% |
| Fixed assets | 21/28 | €197,295 | €195,188 | -€2,107 | -1.1% |
| Tangible fixed assets | 22/27 | €197,245 | €195,188 | -€2,057 | -1.0% |
| Land and buildings | 22 | €159,997 | €172,013 | +€12,016 | +7.5% |
| Plant, machinery and equipment | 23 | €20,822 | €18,444 | -€2,378 | -11.4% |
| Furniture and vehicles | 24 | €16,425 | €4,730 | -€11,695 | -71.2% |
| Financial fixed assets | 28 | €50 | - | -€50 | |
| Current assets | 29/58 | €34,002 | €50,714 | +€16,712 | +49.2% |
| Amounts receivable within one year | 40/41 | €8,059 | €22,733 | +€14,674 | +182.1% |
| Trade receivables | 40 | €8,059 | €16,749 | +€8,689 | +107.8% |
| Other amounts receivable | 41 | - | €5,984 | +€5,984 | |
| Current investments | 50/53 | €2,210 | €2,210 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,690 | €22,570 | +€880 | +4.1% |
| Deferred charges and accrued income | 490/1 | €2,042 | €3,201 | +€1,159 | +56.7% |
| Total equity and liabilities | 10/49 | €231,296 | €245,902 | +€14,605 | +6.3% |
| Equity | 10/15 | €133,056 | €124,651 | -€8,405 | -6.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €71,101 | €62,696 | -€8,405 | -11.8% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €66,101 | €57,696 | -€8,405 | -12.7% |
| Profit (loss) carried forward | 14 | €11,955 | €11,955 | = | 0.0% |
| Amounts payable | 17/49 | €98,240 | €121,251 | +€23,011 | +23.4% |
| Amounts payable after more than one year | 17 | €50,766 | €36,584 | -€14,182 | -27.9% |
| Financial debts | 170/4 | €50,766 | €36,584 | -€14,182 | -27.9% |
| Amounts payable within one year | 42/48 | €47,187 | €64,427 | +€17,239 | +36.5% |
| Current portion of amounts payable after more than one year | 42 | €29,988 | €28,735 | -€1,253 | -4.2% |
| Financial debts | 43 | €2,370 | €2,283 | -€87 | -3.7% |
| Credit institutions | 430/8 | €2,370 | €2,283 | -€87 | -3.7% |
| Trade debts | 44 | €3,528 | €4,756 | +€1,228 | +34.8% |
| Suppliers | 440/4 | €3,528 | €4,756 | +€1,228 | +34.8% |
| Taxes, remuneration and social security | 45 | €11,219 | €8,643 | -€2,576 | -23.0% |
| Taxes | 450/3 | €7,759 | €8,643 | +€884 | +11.4% |
| Remuneration and social security | 454/9 | €3,459 | - | -€3,459 | |
| Other amounts payable | 47/48 | €83 | €20,010 | +€19,927 | +23999.7% |
| Accrued charges and deferred income | 492/3 | €287 | €20,240 | +€19,953 | +6945.8% |
| Turnover | 70 | €135,118 | - | -€135,118 | |
| Goods, raw materials, services and sundry goods | 60/61 | €76,213 | - | -€76,213 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,673 | €21,592 | +€918 | +4.4% |
| Other operating charges | 640/8 | €2,391 | €2,696 | +€305 | +12.8% |
| Gross operating margin | 9900 | €58,905 | €28,994 | -€29,911 | -50.8% |
| Operating profit (loss) | 9901 | €35,841 | €4,706 | -€31,135 | -86.9% |
| Financial income | 75/76B | €98 | €116 | +€19 | +19.3% |
| Recurring financial income | 75 | €98 | €116 | +€19 | +19.3% |
| Financial charges | 65/66B | €3,062 | €2,795 | -€267 | -8.7% |
| Recurring financial charges | 65 | €3,062 | €2,795 | -€267 | -8.7% |
| Profit (loss) for the period before taxes | 9903 | €32,877 | €2,028 | -€30,849 | -93.8% |
| Income taxes | 67/77 | €9,600 | €1,033 | -€8,567 | -89.2% |
| Profit (loss) for the period | 9904 | €23,276 | €995 | -€22,282 | -95.7% |
| Profit (loss) for the period to be appropriated | 9905 | €23,276 | €995 | -€22,282 | -95.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.