NiJeMa: 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.
NiJeMa
Largest movements
- Cash +€6,275
up €6,275 (+147%), from €4,260 to €10,535
mainly Net result for the year (+€21,897) and Depreciation (+€4,639)
- Profit (loss) carried forward +€21,897
up €21,897 (+36.4%), from -€60,202 to -€38,305
- Trade debts -€8,029
down €8,029 (-100%), from €8,029 to €0
- Other debts -€5,126
down €5,126 (-100%), from €5,126 to €0
- Financial charges -€62,430
down €62,430 (-99.6%), from €62,704 to €274
- Gross operating margin +€21,800
up €21,800 (+385%), from €5,659 to €27,459
- Depreciation -€2,225
down €2,225 (-32.4%), from €6,864 to €4,639
- Financial income +€435
up €435, from €0 to €435
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 | €472,069 | €481,493 | +€9,423 | +2.0% |
| Fixed assets | 21/28 | €460,200 | €461,925 | +€1,725 | +0.4% |
| Tangible fixed assets | 22/27 | €10,200 | €11,925 | +€1,725 | +16.9% |
| Furniture and vehicles | 24 | €3,193 | €0 | -€3,193 | -100% |
| Other tangible fixed assets | 26 | €7,007 | €11,925 | +€4,918 | +70.2% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €11,869 | €19,568 | +€7,698 | +64.9% |
| Amounts receivable within one year | 40/41 | €6,808 | €8,200 | +€1,392 | +20.4% |
| Trade receivables | 40 | €6,199 | €629 | -€5,570 | -89.9% |
| Other amounts receivable | 41 | €609 | €7,571 | +€6,962 | +1,142% |
| Cash at bank and in hand | 54/58 | €4,260 | €10,535 | +€6,275 | +147% |
| Deferred charges and accrued income | 490/1 | €801 | €833 | +€32 | +4.0% |
| Total equity and liabilities | 10/49 | €472,069 | €481,493 | +€9,423 | +2.0% |
| Equity | 10/15 | -€59,202 | -€37,305 | +€21,897 | +37.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,202 | -€38,305 | +€21,897 | +36.4% |
| Amounts payable | 17/49 | €531,272 | €518,798 | -€12,474 | -2.3% |
| Amounts payable after more than one year | 17 | €512,346 | €512,346 | = | 0.0% |
| Financial debts | 170/4 | €512,346 | €512,346 | = | 0.0% |
| Amounts payable within one year | 42/48 | €18,926 | €6,452 | -€12,474 | -65.9% |
| Trade debts | 44 | €8,029 | €0 | -€8,029 | -100% |
| Suppliers | 440/4 | €8,029 | €0 | -€8,029 | -100% |
| Advances received on contracts in progress | 46 | €5,617 | €6,250 | +€633 | +11.3% |
| Taxes, remuneration and social security | 45 | €154 | €202 | +€48 | +31.3% |
| Taxes | 450/3 | €154 | €202 | +€48 | +31.3% |
| Other amounts payable | 47/48 | €5,126 | €0 | -€5,126 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,864 | €4,639 | -€2,225 | -32.4% |
| Other operating charges | 640/8 | €675 | €876 | +€201 | +29.8% |
| Gross operating margin | 9900 | €5,659 | €27,459 | +€21,800 | +385% |
| Operating profit (loss) | 9901 | -€1,880 | €21,944 | +€23,824 | |
| Financial income | 75/76B | €0 | €435 | +€435 | |
| Recurring financial income | 75 | €0 | €435 | +€435 | |
| Financial charges | 65/66B | €62,704 | €274 | -€62,430 | -99.6% |
| Recurring financial charges | 65 | €62,704 | €274 | -€62,430 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€64,584 | €22,105 | +€86,689 | |
| Income taxes | 67/77 | €128 | €208 | +€80 | +62.6% |
| Profit (loss) for the period | 9904 | -€64,712 | €21,897 | +€86,609 | |
| Profit (loss) for the period to be appropriated | 9905 | -€64,712 | €21,897 | +€86,609 |
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 17 October 2026 via checked.be.