Nijilo: 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.
Nijilo
Largest movements
- Cash -€234,045
down €234,045 (-46.6%), from €502,544 to €268,498
mainly Other debts (-€307,306) and Tax, wage and social debts (-€16,450)
- Deferred charges and accrued income +€8,908
up €8,908 (+348%), from €2,562 to €11,470
- Tangible fixed assets -€7,998
down €7,998 (-24.1%), from €33,238 to €25,240
- Financial fixed assets +€7,972
up €7,972 (+50.6%), from €15,766 to €23,738
- Other debts -€307,306
down €307,306 (-95.0%), from €323,447 to €16,141
- Profit (loss) carried forward +€96,364
new in 2025: €96,364
- Trade debts +€18,013
up €18,013 (+8.6%), from €209,134 to €227,147
- Tax, wage and social debts -€16,450
down €16,450 (-19.7%), from €83,297 to €66,846
of which Remuneration and social security: -€9,724
- Debts after one year -€10,086
down €10,086 (-43.4%), from €23,259 to €13,173
- Gross operating margin -€289,696
down €289,696 (-25.0%), from €1.2m to €867,353
- Taxes -€69,707
down €69,707 (-59.7%), from €116,856 to €47,149
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 | €669,296 | €450,216 | -€219,080 | -32.7% |
| Fixed assets | 21/28 | €49,004 | €48,978 | -€26 | -0.1% |
| Tangible fixed assets | 22/27 | €33,238 | €25,240 | -€7,998 | -24.1% |
| Furniture and vehicles | 24 | €33,238 | €25,240 | -€7,998 | -24.1% |
| Financial fixed assets | 28 | €15,766 | €23,738 | +€7,972 | +50.6% |
| Current assets | 29/58 | €620,292 | €401,238 | -€219,054 | -35.3% |
| Amounts receivable within one year | 40/41 | €115,187 | €121,270 | +€6,083 | +5.3% |
| Trade receivables | 40 | €76,318 | €77,030 | +€712 | +0.9% |
| Other amounts receivable | 41 | €38,869 | €44,240 | +€5,371 | +13.8% |
| Cash at bank and in hand | 54/58 | €502,544 | €268,498 | -€234,045 | -46.6% |
| Deferred charges and accrued income | 490/1 | €2,562 | €11,470 | +€8,908 | +348% |
| Total equity and liabilities | 10/49 | €669,296 | €450,216 | -€219,080 | -32.7% |
| Equity | 10/15 | €20,460 | €116,824 | +€96,364 | +471% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €96,364 | +€96,364 | |
| Amounts payable | 17/49 | €648,836 | €333,392 | -€315,444 | -48.6% |
| Amounts payable after more than one year | 17 | €23,259 | €13,173 | -€10,086 | -43.4% |
| Financial debts | 170/4 | €23,259 | €13,173 | -€10,086 | -43.4% |
| Amounts payable within one year | 42/48 | €625,577 | €320,219 | -€305,358 | -48.8% |
| Current portion of amounts payable after more than one year | 42 | €9,700 | €10,086 | +€385 | +4.0% |
| Trade debts | 44 | €209,134 | €227,147 | +€18,013 | +8.6% |
| Suppliers | 440/4 | €209,134 | €227,147 | +€18,013 | +8.6% |
| Taxes, remuneration and social security | 45 | €83,297 | €66,846 | -€16,450 | -19.7% |
| Taxes | 450/3 | €6,726 | - | -€6,726 | |
| Remuneration and social security | 454/9 | €76,570 | €66,846 | -€9,724 | -12.7% |
| Other amounts payable | 47/48 | €323,447 | €16,141 | -€307,306 | -95.0% |
| Remuneration, social security and pensions | 62 | €692,975 | €684,881 | -€8,094 | -1.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,752 | €7,998 | +€1,246 | +18.4% |
| Other operating charges | 640/8 | €1,039 | €1,700 | +€661 | +63.6% |
| Gross operating margin | 9900 | €1,157,049 | €867,353 | -€289,696 | -25.0% |
| Operating profit (loss) | 9901 | €456,283 | €172,775 | -€283,508 | -62.1% |
| Financial income | 75/76B | €1,021 | €4,630 | +€3,609 | +353% |
| Recurring financial income | 75 | €1,021 | €4,630 | +€3,609 | +353% |
| Financial charges | 65/66B | €17,002 | €17,802 | +€800 | +4.7% |
| Recurring financial charges | 65 | €17,002 | €17,802 | +€800 | +4.7% |
| Profit (loss) for the period before taxes | 9903 | €440,303 | €159,603 | -€280,699 | -63.8% |
| Income taxes | 67/77 | €116,856 | €47,149 | -€69,707 | -59.7% |
| Profit (loss) for the period | 9904 | €323,447 | €112,454 | -€210,993 | -65.2% |
| Profit (loss) for the period to be appropriated | 9905 | €323,447 | €112,454 | -€210,993 | -65.2% |
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 19 October 2026 via checked.be.