NIHAT: 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.
NIHAT
Largest movements
- Cash -€39,361
down €39,361 (-15.4%), from €256,300 to €216,939
mainly Receivables within one year (-€28,673) and Investment in fixed assets (net) (-€7,500)
- Receivables within one year +€28,673
new in 2024: €28,673
- Financial fixed assets +€7,500
new in 2024: €7,500
- Profit (loss) carried forward -€3,054
down €3,054 (-2.1%), from -€147,057 to -€150,112
- Gross operating margin +€1,852
up €1,852 (+43.9%), from -€4,217 to -€2,365
- Other operating charges -€120
down €120 (-18.5%), from €648 to €528
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 | €256,300 | €253,112 | -€3,189 | -1.2% |
| Fixed assets | 21/28 | - | €7,500 | +€7,500 | |
| Financial fixed assets | 28 | - | €7,500 | +€7,500 | |
| Current assets | 29/58 | €256,300 | €245,612 | -€10,689 | -4.2% |
| Amounts receivable within one year | 40/41 | - | €28,673 | +€28,673 | |
| Other amounts receivable | 41 | - | €28,673 | +€28,673 | |
| Cash at bank and in hand | 54/58 | €256,300 | €216,939 | -€39,361 | -15.4% |
| Total equity and liabilities | 10/49 | €256,300 | €253,112 | -€3,189 | -1.2% |
| Equity | 10/15 | €124,494 | €121,440 | -€3,054 | -2.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €252,952 | €252,952 | = | 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% |
| Tax-exempt reserves | 132 | €251,092 | €251,092 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€147,057 | -€150,112 | -€3,054 | -2.1% |
| Provisions and deferred taxes | 16 | €83,697 | €83,697 | = | 0.0% |
| Deferred taxes | 168 | €83,697 | €83,697 | = | 0.0% |
| Amounts payable | 17/49 | €48,109 | €47,974 | -€134 | -0.3% |
| Amounts payable within one year | 42/48 | €48,109 | €47,974 | -€134 | -0.3% |
| Trade debts | 44 | €266 | €0 | -€266 | -100.0% |
| Suppliers | 440/4 | €266 | €0 | -€266 | -100.0% |
| Other amounts payable | 47/48 | €47,843 | €47,974 | +€132 | +0.3% |
| Other operating charges | 640/8 | €648 | €528 | -€120 | -18.5% |
| Gross operating margin | 9900 | -€4,217 | -€2,365 | +€1,852 | +43.9% |
| Operating profit (loss) | 9901 | -€4,865 | -€2,893 | +€1,972 | +40.5% |
| Financial charges | 65/66B | €168 | €161 | -€7 | -4.3% |
| Recurring financial charges | 65 | €168 | €161 | -€7 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | -€5,033 | -€3,054 | +€1,979 | +39.3% |
| Profit (loss) for the period | 9904 | -€5,033 | -€3,054 | +€1,979 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,033 | -€3,054 | +€1,979 | +39.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.