NIHANT F.: 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.
NIHANT F.
Largest movements
- Tangible fixed assets -€14,845
down €14,845 (-17.0%), from €87,427 to €72,581
of which Furniture and vehicles: -€13,566
- Receivables within one year -€8,319
down €8,319 (-30.6%), from €27,202 to €18,883
of which Trade receivables: -€7,402
- Cash +€4,944
up €4,944 (+7.0%), from €70,910 to €75,854
mainly Depreciation (+€19,497) and Receivables within one year (+€8,319)
- Stocks and contracts +€3,770
up €3,770 (+15.4%), from €24,419 to €28,190
- Deferred charges and accrued income +€2,891
up €2,891 (+200.5%), from €1,442 to €4,332
- Other debts -€12,171
down €12,171 (-9.1%), from €133,378 to €121,207
- Tax, wage and social debts -€7,907
down €7,907 (-40.4%), from €19,571 to €11,664
of which Remuneration and social security: -€8,016
- Profit (loss) carried forward +€4,333
up €4,333 (+17.7%), from €24,480 to €28,813
- Trade debts +€3,129
up €3,129 (+28.8%), from €10,880 to €14,009
- Staff costs -€38,360
down €38,360 (-47.0%), from €81,678 to €43,318
- Gross operating margin -€34,212
down €34,212 (-31.3%), from €109,372 to €75,160
- Depreciation +€4,153
up €4,153 (+27.1%), from €15,344 to €19,497
- Other operating charges -€1,915
down €1,915 (-38.8%), from €4,939 to €3,024
- Taxes +€1,472
up €1,472 (+122.1%), from €1,205 to €2,677
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €211,797 | €200,682 | -€11,115 | -5.2% |
| Fixed assets | 21/28 | €87,824 | €73,423 | -€14,400 | -16.4% |
| Tangible fixed assets | 22/27 | €87,427 | €72,581 | -€14,845 | -17.0% |
| Land and buildings | 22 | €10,232 | €8,953 | -€1,279 | -12.5% |
| Furniture and vehicles | 24 | €77,195 | €63,628 | -€13,566 | -17.6% |
| Financial fixed assets | 28 | €397 | €842 | +€445 | +112.1% |
| Current assets | 29/58 | €123,973 | €127,258 | +€3,285 | +2.7% |
| Stocks and contracts in progress | 3 | €24,419 | €28,190 | +€3,770 | +15.4% |
| Stocks | 30/36 | €24,419 | €28,190 | +€3,770 | +15.4% |
| Amounts receivable within one year | 40/41 | €27,202 | €18,883 | -€8,319 | -30.6% |
| Trade receivables | 40 | €20,963 | €13,561 | -€7,402 | -35.3% |
| Other amounts receivable | 41 | €6,239 | €5,322 | -€917 | -14.7% |
| Cash at bank and in hand | 54/58 | €70,910 | €75,854 | +€4,944 | +7.0% |
| Deferred charges and accrued income | 490/1 | €1,442 | €4,332 | +€2,891 | +200.5% |
| Total equity and liabilities | 10/49 | €211,797 | €200,682 | -€11,115 | -5.2% |
| Equity | 10/15 | €47,540 | €51,873 | +€4,333 | +9.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €16,860 | €16,860 | = | 0.0% |
| 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 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,480 | €28,813 | +€4,333 | +17.7% |
| Amounts payable | 17/49 | €164,256 | €148,808 | -€15,448 | -9.4% |
| Amounts payable within one year | 42/48 | €163,829 | €146,880 | -€16,949 | -10.3% |
| Trade debts | 44 | €10,880 | €14,009 | +€3,129 | +28.8% |
| Suppliers | 440/4 | €10,880 | €14,009 | +€3,129 | +28.8% |
| Taxes, remuneration and social security | 45 | €19,571 | €11,664 | -€7,907 | -40.4% |
| Taxes | 450/3 | €5,059 | €5,168 | +€109 | +2.2% |
| Remuneration and social security | 454/9 | €14,513 | €6,497 | -€8,016 | -55.2% |
| Other amounts payable | 47/48 | €133,378 | €121,207 | -€12,171 | -9.1% |
| Accrued charges and deferred income | 492/3 | €427 | €1,928 | +€1,501 | +351.1% |
| Remuneration, social security and pensions | 62 | €81,678 | €43,318 | -€38,360 | -47.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,344 | €19,497 | +€4,153 | +27.1% |
| Other operating charges | 640/8 | €4,939 | €3,024 | -€1,915 | -38.8% |
| Gross operating margin | 9900 | €109,372 | €75,160 | -€34,212 | -31.3% |
| Operating profit (loss) | 9901 | €7,411 | €9,321 | +€1,910 | +25.8% |
| Financial income | 75/76B | €0 | €134 | +€134 | +43109.7% |
| Recurring financial income | 75 | €0 | €134 | +€134 | +43109.7% |
| Financial charges | 65/66B | €494 | €1,546 | +€1,052 | +212.9% |
| Recurring financial charges | 65 | €494 | €1,546 | +€1,052 | +212.9% |
| Profit (loss) for the period before taxes | 9903 | €6,918 | €7,910 | +€992 | +14.3% |
| Income taxes | 67/77 | €1,205 | €2,677 | +€1,472 | +122.1% |
| Profit (loss) for the period | 9904 | €5,713 | €5,233 | -€480 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,713 | €5,233 | -€480 | -8.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.