NIJBERGEN: 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.
NIJBERGEN
Largest movements
- Cash -€16,951
down €16,951 (-58.8%), from €28,818 to €11,867
mainly Net result for the year (-€6,900) and Receivables within one year (-€6,364)
- Receivables within one year +€6,364
up €6,364 (+407%), from €1,562 to €7,926
of which Trade receivables: +€7,009
- Deferred charges and accrued income +€371
new in 2025: €371
- Profit (loss) carried forward -€6,900
down €6,900 (-52.0%), from -€13,270 to -€20,170
- Trade debts -€3,056
down €3,056 (-94.8%), from €3,223 to €168
- Other debts +€1,413
up €1,413 (+8.3%), from €17,070 to €18,483
- Tax, wage and social debts -€1,102
down €1,102 (-100%), from €1,102 to €0
- Gross operating margin +€5,148
up €5,148 (+57.5%), from -€8,948 to -€3,800
- Depreciation -€1,331
down €1,331 (-33.3%), from €3,991 to €2,660
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.
Derived cash bridge
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 | €34,869 | €24,999 | -€9,870 | -28.3% |
| Fixed assets | 21/28 | €4,489 | €4,835 | +€346 | +7.7% |
| Tangible fixed assets | 22/27 | €4,489 | €4,835 | +€346 | +7.7% |
| Plant, machinery and equipment | 23 | €1,256 | €783 | -€473 | -37.7% |
| Furniture and vehicles | 24 | €3,233 | €4,053 | +€819 | +25.3% |
| Current assets | 29/58 | €30,380 | €20,164 | -€10,216 | -33.6% |
| Amounts receivable within one year | 40/41 | €1,562 | €7,926 | +€6,364 | +407% |
| Trade receivables | 40 | - | €7,009 | +€7,009 | |
| Other amounts receivable | 41 | €1,562 | €917 | -€645 | -41.3% |
| Cash at bank and in hand | 54/58 | €28,818 | €11,867 | -€16,951 | -58.8% |
| Deferred charges and accrued income | 490/1 | - | €371 | +€371 | |
| Total equity and liabilities | 10/49 | €34,869 | €24,999 | -€9,870 | -28.3% |
| Equity | 10/15 | €13,249 | €6,349 | -€6,900 | -52.1% |
| Contributions | 10/11 | €19,882 | €19,882 | = | 0.0% |
| Reserves | 13 | €6,637 | €6,637 | = | 0.0% |
| Tax-exempt reserves | 132 | €6,637 | €6,637 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€13,270 | -€20,170 | -€6,900 | -52.0% |
| Amounts payable | 17/49 | €21,620 | €18,651 | -€2,970 | -13.7% |
| Amounts payable within one year | 42/48 | €21,395 | €18,651 | -€2,745 | -12.8% |
| Trade debts | 44 | €3,223 | €168 | -€3,056 | -94.8% |
| Suppliers | 440/4 | €3,223 | €168 | -€3,056 | -94.8% |
| Taxes, remuneration and social security | 45 | €1,102 | €0 | -€1,102 | -100% |
| Taxes | 450/3 | €1,102 | €0 | -€1,102 | -100% |
| Other amounts payable | 47/48 | €17,070 | €18,483 | +€1,413 | +8.3% |
| Accrued charges and deferred income | 492/3 | €225 | €0 | -€225 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,991 | €2,660 | -€1,331 | -33.3% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€8,948 | -€3,800 | +€5,148 | +57.5% |
| Operating profit (loss) | 9901 | -€13,327 | -€6,860 | +€6,467 | +48.5% |
| Financial income | 75/76B | €4 | €1 | -€3 | -69.2% |
| Recurring financial income | 75 | €4 | €1 | -€3 | -69.2% |
| Financial charges | 65/66B | €111 | €41 | -€70 | -62.7% |
| Recurring financial charges | 65 | €111 | €41 | -€70 | -62.7% |
| Profit (loss) for the period before taxes | 9903 | -€13,434 | -€6,900 | +€6,533 | +48.6% |
| Profit (loss) for the period | 9904 | -€13,434 | -€6,900 | +€6,533 | +48.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,434 | -€6,900 | +€6,533 | +48.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.