NIJF VISGROOTHANDEL: 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.
NIJF VISGROOTHANDEL
Largest movements
- Cash -€84,065
down €84,065 (-43.3%), from €194,306 to €110,241
mainly Trade debts (-€113,899) and Receivables within one year (-€4,986)
- Tangible fixed assets -€12,863
down €12,863 (-63.0%), from €20,426 to €7,562
of which Plant, machinery and equipment: -€6,537
- Trade debts -€113,899
down €113,899 (-24.9%), from €456,556 to €342,657
- Profit (loss) carried forward +€22,266
up €22,266 (+10.0%), from -€222,234 to -€199,968
- Gross operating margin -€104,427
down €104,427 (-19.6%), from €533,599 to €429,172
- Staff costs -€99,171
down €99,171 (-20.8%), from €475,938 to €376,768
- Depreciation -€17,040
down €17,040 (-57.0%), from €29,903 to €12,863
- Financial income -€14,161
down €14,161 (-94.9%), from €14,930 to €769
- Write-downs -€7,353
no longer reported in 2025 (was €7,353)
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 | €937,357 | €845,956 | -€91,401 | -9.8% |
| Fixed assets | 21/28 | €32,168 | €19,305 | -€12,863 | -40.0% |
| Tangible fixed assets | 22/27 | €20,426 | €7,562 | -€12,863 | -63.0% |
| Plant, machinery and equipment | 23 | €14,100 | €7,562 | -€6,537 | -46.4% |
| Furniture and vehicles | 24 | €6,326 | - | -€6,326 | |
| Financial fixed assets | 28 | €11,743 | €11,743 | = | 0.0% |
| Current assets | 29/58 | €905,189 | €826,651 | -€78,537 | -8.7% |
| Amounts receivable after more than one year | 29 | €3,466 | €3,466 | = | 0.0% |
| Other amounts receivable | 291 | €3,466 | €3,466 | = | 0.0% |
| Stocks and contracts in progress | 3 | €48,096 | €51,307 | +€3,211 | +6.7% |
| Stocks | 30/36 | €48,096 | €51,307 | +€3,211 | +6.7% |
| Amounts receivable within one year | 40/41 | €650,857 | €655,843 | +€4,986 | +0.8% |
| Trade receivables | 40 | €650,857 | €655,843 | +€4,986 | +0.8% |
| Cash at bank and in hand | 54/58 | €194,306 | €110,241 | -€84,065 | -43.3% |
| Deferred charges and accrued income | 490/1 | €8,463 | €5,795 | -€2,669 | -31.5% |
| Total equity and liabilities | 10/49 | €937,357 | €845,956 | -€91,401 | -9.8% |
| Equity | 10/15 | €17,766 | €40,032 | +€22,266 | +125% |
| Contributions | 10/11 | €240,000 | €240,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€222,234 | -€199,968 | +€22,266 | +10.0% |
| Amounts payable | 17/49 | €919,591 | €805,924 | -€113,666 | -12.4% |
| Amounts payable after more than one year | 17 | €142,406 | €140,343 | -€2,063 | -1.4% |
| Financial debts | 170/4 | €2,584 | €521 | -€2,063 | -79.9% |
| Trade debts | 175 | €104,823 | €104,823 | = | 0.0% |
| Other amounts payable | 178/9 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €777,184 | €665,581 | -€111,603 | -14.4% |
| Current portion of amounts payable after more than one year | 42 | €2,034 | €2,063 | +€29 | +1.4% |
| Financial debts | 43 | €265,720 | €260,741 | -€4,979 | -1.9% |
| Credit institutions | 430/8 | €265,720 | €260,741 | -€4,979 | -1.9% |
| Trade debts | 44 | €456,556 | €342,657 | -€113,899 | -24.9% |
| Suppliers | 440/4 | €456,556 | €342,657 | -€113,899 | -24.9% |
| Taxes, remuneration and social security | 45 | €52,874 | €56,378 | +€3,504 | +6.6% |
| Taxes | 450/3 | €20,015 | €18,289 | -€1,727 | -8.6% |
| Remuneration and social security | 454/9 | €32,858 | €38,090 | +€5,231 | +15.9% |
| Other amounts payable | 47/48 | - | €3,742 | +€3,742 | |
| Non-recurring operating income | 76A | €368 | - | -€368 | |
| Remuneration, social security and pensions | 62 | €475,938 | €376,768 | -€99,171 | -20.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,903 | €12,863 | -€17,040 | -57.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,353 | - | -€7,353 | |
| Other operating charges | 640/8 | €2,790 | €2,119 | -€671 | -24.0% |
| Gross operating margin | 9900 | €533,599 | €429,172 | -€104,427 | -19.6% |
| Operating profit (loss) | 9901 | €17,614 | €37,421 | +€19,807 | +112% |
| Financial income | 75/76B | €14,930 | €769 | -€14,161 | -94.9% |
| Recurring financial income | 75 | €14,930 | €769 | -€14,161 | -94.9% |
| Financial charges | 65/66B | €18,299 | €15,924 | -€2,374 | -13.0% |
| Recurring financial charges | 65 | €18,299 | €15,924 | -€2,374 | -13.0% |
| Profit (loss) for the period before taxes | 9903 | €14,246 | €22,266 | +€8,020 | +56.3% |
| Profit (loss) for the period | 9904 | €14,246 | €22,266 | +€8,020 | +56.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,246 | €22,266 | +€8,020 | +56.3% |
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 27 October 2026 via checked.be.