NIJS: what changed
Two fiscal 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.
NIJS
Largest movements
- Receivables within one year +€22,896
up €22,896 (+44.5%), from €51,492 to €74,388
of which Other amounts receivable: +€22,996
- Tangible fixed assets -€17,193
down €17,193 (-6.9%), from €250,100 to €232,907
of which Land and buildings: -€13,147
- Reserves +€29,000
up €29,000 (+17.9%), from €162,359 to €191,359
of which Non-distributable reserves: +€29,000
- Debts after one year -€21,117
down €21,117 (-15.4%), from €136,960 to €115,843
- Tax, wage and social debts +€6,047
up €6,047 (+22.4%), from €26,945 to €32,992
- Gross operating margin -€26,475
down €26,475 (-31.2%), from €84,946 to €58,472
- Taxes -€9,353
down €9,353 (-44.7%), from €20,914 to €11,562
- Financial charges -€1,741
down €1,741 (-26.4%), from €6,587 to €4,846
- Financial income +€1,617
up €1,617 (+28.5%), from €5,684 to €7,301
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,163 | €412,057 | +€10,894 | +2.7% |
| Fixed assets | 21/28 | €349,671 | €336,461 | -€13,210 | -3.8% |
| Tangible fixed assets | 22/27 | €250,100 | €232,907 | -€17,193 | -6.9% |
| Land and buildings | 22 | €235,144 | €221,996 | -€13,147 | -5.6% |
| Plant, machinery and equipment | 23 | €14,594 | €10,639 | -€3,955 | -27.1% |
| Furniture and vehicles | 24 | €362 | €272 | -€90 | -25.0% |
| Financial fixed assets | 28 | €99,571 | €103,554 | +€3,983 | +4.0% |
| Current assets | 29/58 | €51,492 | €75,596 | +€24,104 | +46.8% |
| Amounts receivable within one year | 40/41 | €51,492 | €74,388 | +€22,896 | +44.5% |
| Trade receivables | 40 | €100 | - | -€100 | |
| Other amounts receivable | 41 | €51,392 | €74,388 | +€22,996 | +44.7% |
| Deferred charges and accrued income | 490/1 | - | €1,208 | +€1,208 | |
| Total equity and liabilities | 10/49 | €401,163 | €412,057 | +€10,894 | +2.7% |
| Equity | 10/15 | €182,313 | €211,322 | +€29,009 | +15.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €162,359 | €191,359 | +€29,000 | +17.9% |
| Non-distributable reserves | 130/1 | €108,359 | €137,359 | +€29,000 | +26.8% |
| Reserves not available under the articles | 1311 | €108,359 | €137,359 | +€29,000 | +26.8% |
| Distributable reserves | 133 | €54,000 | €54,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,362 | €1,371 | +€9 | +0.6% |
| Amounts payable | 17/49 | €218,849 | €200,735 | -€18,115 | -8.3% |
| Amounts payable after more than one year | 17 | €136,960 | €115,843 | -€21,117 | -15.4% |
| Financial debts | 170/4 | €136,960 | €115,843 | -€21,117 | -15.4% |
| Amounts payable within one year | 42/48 | €81,890 | €84,892 | +€3,002 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €22,579 | €23,879 | +€1,300 | +5.8% |
| Financial debts | 43 | €5,125 | €4,894 | -€230 | -4.5% |
| Credit institutions | 430/8 | €5,125 | €4,894 | -€230 | -4.5% |
| Trade debts | 44 | €27,241 | €23,127 | -€4,114 | -15.1% |
| Suppliers | 440/4 | €27,241 | €23,127 | -€4,114 | -15.1% |
| Taxes, remuneration and social security | 45 | €26,945 | €32,992 | +€6,047 | +22.4% |
| Taxes | 450/3 | €26,945 | €32,992 | +€6,047 | +22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,974 | €18,562 | -€412 | -2.2% |
| Other operating charges | 640/8 | €1,839 | €1,794 | -€45 | -2.4% |
| Gross operating margin | 9900 | €84,946 | €58,472 | -€26,475 | -31.2% |
| Operating profit (loss) | 9901 | €64,133 | €38,115 | -€26,018 | -40.6% |
| Financial income | 75/76B | €5,684 | €7,301 | +€1,617 | +28.5% |
| Recurring financial income | 75 | €5,684 | €7,301 | +€1,617 | +28.5% |
| Financial charges | 65/66B | €6,587 | €4,846 | -€1,741 | -26.4% |
| Recurring financial charges | 65 | €6,587 | €4,846 | -€1,741 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €63,230 | €40,571 | -€22,659 | -35.8% |
| Income taxes | 67/77 | €20,914 | €11,562 | -€9,353 | -44.7% |
| Profit (loss) for the period | 9904 | €42,315 | €29,009 | -€13,307 | -31.4% |
| Profit (loss) for the period to be appropriated | 9905 | €42,315 | €29,009 | -€13,307 | -31.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.