NIJASU: what changed
NIJASU
Largest movements
- Receivables within one year -€62,980
down €62,980 (-61.1%), from €103,150 to €40,171
of which Other amounts receivable: -€66,070
- Receivables after one year +€42,328
up €42,328 (+63.3%), from €66,890 to €109,219
- Cash +€20,346
up €20,346 (+104%), from €19,621 to €39,967
mainly Receivables within one year (+€62,980) and Net result for the year (+€51,558)
- Tangible fixed assets -€13,324
down €13,324 (-17.2%), from €77,629 to €64,305
of which Furniture and vehicles: -€12,246
- Reserves +€51,558
up €51,558 (+16.8%), from €306,212 to €357,769
- Other debts -€49,568
down €49,568 (-20.6%), from €240,908 to €191,340
- Tax, wage and social debts -€40,749
down €40,749 (-71.9%), from €56,672 to €15,923
of which Taxes: -€40,749
- Accrued charges and deferred income +€15,537
new in 2025: €15,537
- Financial income -€200,607
down €200,607 (-99.6%), from €201,478 to €871
- Taxes -€16,618
down €16,618 (-36.1%), from €46,031 to €29,413
- Gross operating margin +€8,490
up €8,490 (+8.0%), from €106,591 to €115,081
- Financial charges +€7,871
up €7,871 (+88.4%), from €8,900 to €16,771
- Depreciation -€1,405
down €1,405 (-7.2%), from €19,616 to €18,210
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,319,779 | €1,292,038 | -€27,741 | -2.1% |
| Fixed assets | 21/28 | €1,122,630 | €1,102,306 | -€20,324 | -1.8% |
| Tangible fixed assets | 22/27 | €77,629 | €64,305 | -€13,324 | -17.2% |
| Land and buildings | 22 | €10,724 | €9,646 | -€1,078 | -10.1% |
| Furniture and vehicles | 24 | €66,904 | €54,659 | -€12,246 | -18.3% |
| Financial fixed assets | 28 | €1,045,001 | €1,038,001 | -€7,000 | -0.7% |
| Current assets | 29/58 | €197,149 | €189,732 | -€7,417 | -3.8% |
| Amounts receivable after more than one year | 29 | €66,890 | €109,219 | +€42,328 | +63.3% |
| Other amounts receivable | 291 | €66,890 | €109,219 | +€42,328 | +63.3% |
| Amounts receivable within one year | 40/41 | €103,150 | €40,171 | -€62,980 | -61.1% |
| Trade receivables | 40 | €21,415 | €24,505 | +€3,090 | +14.4% |
| Other amounts receivable | 41 | €81,735 | €15,665 | -€66,070 | -80.8% |
| Cash at bank and in hand | 54/58 | €19,621 | €39,967 | +€20,346 | +104% |
| Deferred charges and accrued income | 490/1 | €7,488 | €376 | -€7,112 | -95.0% |
| Total equity and liabilities | 10/49 | €1,319,779 | €1,292,038 | -€27,741 | -2.1% |
| Equity | 10/15 | €326,337 | €377,895 | +€51,558 | +15.8% |
| Contributions | 10/11 | €6,210 | €6,210 | = | 0.0% |
| Reserves | 13 | €306,212 | €357,769 | +€51,558 | +16.8% |
| Distributable reserves | 133 | €306,212 | €357,769 | +€51,558 | +16.8% |
| Profit (loss) carried forward | 14 | €13,915 | €13,915 | +€0 | 0.0% |
| Amounts payable | 17/49 | €993,442 | €914,144 | -€79,298 | -8.0% |
| Amounts payable after more than one year | 17 | €677,401 | €667,375 | -€10,026 | -1.5% |
| Financial debts | 170/4 | €677,401 | €667,375 | -€10,026 | -1.5% |
| Amounts payable within one year | 42/48 | €316,041 | €231,231 | -€84,810 | -26.8% |
| Current portion of amounts payable after more than one year | 42 | €9,602 | €10,026 | +€423 | +4.4% |
| Trade debts | 44 | €8,858 | €13,942 | +€5,084 | +57.4% |
| Suppliers | 440/4 | €8,858 | €13,942 | +€5,084 | +57.4% |
| Taxes, remuneration and social security | 45 | €56,672 | €15,923 | -€40,749 | -71.9% |
| Taxes | 450/3 | €56,672 | €15,923 | -€40,749 | -71.9% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €240,908 | €191,340 | -€49,568 | -20.6% |
| Accrued charges and deferred income | 492/3 | - | €15,537 | +€15,537 | |
| Remuneration, social security and pensions | 62 | €231 | €0 | -€231 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,616 | €18,210 | -€1,405 | -7.2% |
| Gross operating margin | 9900 | €106,591 | €115,081 | +€8,490 | +8.0% |
| Operating profit (loss) | 9901 | €86,744 | €96,870 | +€10,126 | +11.7% |
| Financial income | 75/76B | €201,478 | €871 | -€200,607 | -99.6% |
| Recurring financial income | 75 | €201,478 | €871 | -€200,607 | -99.6% |
| Financial charges | 65/66B | €8,900 | €16,771 | +€7,871 | +88.4% |
| Recurring financial charges | 65 | €8,900 | €16,771 | +€7,871 | +88.4% |
| Profit (loss) for the period before taxes | 9903 | €279,322 | €80,970 | -€198,352 | -71.0% |
| Income taxes | 67/77 | €46,031 | €29,413 | -€16,618 | -36.1% |
| Profit (loss) for the period | 9904 | €233,292 | €51,558 | -€181,734 | -77.9% |
| Profit (loss) for the period to be appropriated | 9905 | €233,292 | €51,558 | -€181,734 | -77.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.