NIJCONTEC: 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.
NIJCONTEC
Largest movements
- Receivables within one year -€15,208
down €15,208 (-11.4%), from €133,359 to €118,150
of which Other amounts receivable: -€37,886
- Cash +€11,087
up €11,087 (+55.2%), from €20,093 to €31,180
mainly Net result for the year (+€39,573) and Tax, wage and social debts (+€21,891)
- Financial fixed assets +€7,475
up €7,475 (+74.8%), from €10,000 to €17,475
- Tax, wage and social debts +€21,891
up €21,891 (+252.7%), from €8,663 to €30,554
- Reserves -€16,212
down €16,212 (-10.6%), from €152,464 to €136,252
of which Distributable reserves: -€16,212
- Other debts -€2,118
no longer reported in 2025 (was €2,118)
- Gross operating margin -€46,769
down €46,769 (-43.5%), from €107,605 to €60,836
- Taxes -€12,077
down €12,077 (-33.3%), from €36,229 to €24,152
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 | €163,452 | €166,806 | +€3,354 | +2.1% |
| Fixed assets | 21/28 | €10,000 | €17,475 | +€7,475 | +74.8% |
| Financial fixed assets | 28 | €10,000 | €17,475 | +€7,475 | +74.8% |
| Current assets | 29/58 | €153,452 | €149,331 | -€4,121 | -2.7% |
| Amounts receivable within one year | 40/41 | €133,359 | €118,150 | -€15,208 | -11.4% |
| Trade receivables | 40 | €37,324 | €60,002 | +€22,678 | +60.8% |
| Other amounts receivable | 41 | €96,035 | €58,149 | -€37,886 | -39.5% |
| Cash at bank and in hand | 54/58 | €20,093 | €31,180 | +€11,087 | +55.2% |
| Total equity and liabilities | 10/49 | €163,452 | €166,806 | +€3,354 | +2.1% |
| Equity | 10/15 | €152,464 | €136,252 | -€16,212 | -10.6% |
| Reserves | 13 | €152,464 | €136,252 | -€16,212 | -10.6% |
| 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 | €150,604 | €134,392 | -€16,212 | -10.8% |
| Amounts payable | 17/49 | €10,988 | €30,554 | +€19,566 | +178.1% |
| Amounts payable within one year | 42/48 | €10,988 | €30,554 | +€19,566 | +178.1% |
| Trade debts | 44 | €208 | - | -€208 | |
| Suppliers | 440/4 | €208 | - | -€208 | |
| Taxes, remuneration and social security | 45 | €8,663 | €30,554 | +€21,891 | +252.7% |
| Taxes | 450/3 | €8,663 | €30,554 | +€21,891 | +252.7% |
| Other amounts payable | 47/48 | €2,118 | - | -€2,118 | |
| Other operating charges | 640/8 | €588 | €643 | +€56 | +9.5% |
| Gross operating margin | 9900 | €107,605 | €60,836 | -€46,769 | -43.5% |
| Operating profit (loss) | 9901 | €107,018 | €60,193 | -€46,825 | -43.8% |
| Financial income | 75/76B | €4,208 | €3,737 | -€471 | -11.2% |
| Recurring financial income | 75 | €4,208 | €3,737 | -€471 | -11.2% |
| Financial charges | 65/66B | €177 | €206 | +€29 | +16.5% |
| Recurring financial charges | 65 | €177 | €206 | +€29 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | €111,049 | €63,725 | -€47,324 | -42.6% |
| Income taxes | 67/77 | €36,229 | €24,152 | -€12,077 | -33.3% |
| Profit (loss) for the period | 9904 | €74,820 | €39,573 | -€35,247 | -47.1% |
| Profit (loss) for the period to be appropriated | 9905 | €74,820 | €39,573 | -€35,247 | -47.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.