NIJS: 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.
NIJS
Largest movements
- Cash -€7,220
down €7,220 (-51.0%), from €14,161 to €6,942
mainly Investment in fixed assets (net) (-€5,407) and Receivables within one year (-€4,261)
- Receivables within one year +€4,261
up €4,261 (+32.8%), from €12,982 to €17,243
of which Other amounts receivable: +€4,299
- Tangible fixed assets -€1,921
down €1,921 (-2.1%), from €90,125 to €88,204
of which Furniture and vehicles: -€1,733
- Current portion of long-term debt -€3,082
no longer reported in 2025 (was €3,082)
- Other debts +€2,837
up €2,837 (+1,351%), from €210 to €3,047
- Tax, wage and social debts -€2,204
down €2,204 (-35.6%), from €6,193 to €3,990
of which Remuneration and social security: -€2,053
- Profit (loss) carried forward -€1,538
down €1,538 (-6.0%), from €25,730 to €24,192
- Gross operating margin -€2,903
down €2,903 (-24.9%), from €11,673 to €8,769
- Taxes +€131
up €131 (+8.3%), from €1,571 to €1,701
- Other operating charges +€119
up €119 (+12.7%), from €940 to €1,059
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 | €120,272 | €115,729 | -€4,544 | -3.8% |
| Fixed assets | 21/28 | €90,125 | €88,204 | -€1,921 | -2.1% |
| Tangible fixed assets | 22/27 | €90,125 | €88,204 | -€1,921 | -2.1% |
| Land and buildings | 22 | €86,101 | €86,072 | -€29 | 0.0% |
| Plant, machinery and equipment | 23 | €159 | - | -€159 | |
| Furniture and vehicles | 24 | €3,864 | €2,131 | -€1,733 | -44.9% |
| Current assets | 29/58 | €30,147 | €27,525 | -€2,622 | -8.7% |
| Amounts receivable within one year | 40/41 | €12,982 | €17,243 | +€4,261 | +32.8% |
| Trade receivables | 40 | €8,053 | €8,015 | -€38 | -0.5% |
| Other amounts receivable | 41 | €4,929 | €9,228 | +€4,299 | +87.2% |
| Cash at bank and in hand | 54/58 | €14,161 | €6,942 | -€7,220 | -51.0% |
| Deferred charges and accrued income | 490/1 | €3,004 | €3,340 | +€336 | +11.2% |
| Total equity and liabilities | 10/49 | €120,272 | €115,729 | -€4,544 | -3.8% |
| Equity | 10/15 | €104,302 | €102,763 | -€1,538 | -1.5% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €58,112 | €58,112 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,666 | €7,666 | = | 0.0% |
| Distributable reserves | 133 | €50,446 | €50,446 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,730 | €24,192 | -€1,538 | -6.0% |
| Amounts payable | 17/49 | €15,970 | €12,965 | -€3,005 | -18.8% |
| Amounts payable within one year | 42/48 | €15,970 | €12,965 | -€3,005 | -18.8% |
| Current portion of amounts payable after more than one year | 42 | €3,082 | - | -€3,082 | |
| Trade debts | 44 | €6,484 | €5,928 | -€556 | -8.6% |
| Suppliers | 440/4 | €6,484 | €5,928 | -€556 | -8.6% |
| Taxes, remuneration and social security | 45 | €6,193 | €3,990 | -€2,204 | -35.6% |
| Taxes | 450/3 | €4,141 | €3,990 | -€151 | -3.6% |
| Remuneration and social security | 454/9 | €2,053 | - | -€2,053 | |
| Other amounts payable | 47/48 | €210 | €3,047 | +€2,837 | +1,351% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,351 | €7,328 | -€23 | -0.3% |
| Other operating charges | 640/8 | €940 | €1,059 | +€119 | +12.7% |
| Gross operating margin | 9900 | €11,673 | €8,769 | -€2,903 | -24.9% |
| Operating profit (loss) | 9901 | €3,381 | €382 | -€2,999 | -88.7% |
| Financial charges | 65/66B | €335 | €219 | -€116 | -34.6% |
| Recurring financial charges | 65 | €335 | €219 | -€116 | -34.6% |
| Profit (loss) for the period before taxes | 9903 | €3,046 | €163 | -€2,884 | -94.7% |
| Income taxes | 67/77 | €1,571 | €1,701 | +€131 | +8.3% |
| Profit (loss) for the period | 9904 | €1,476 | -€1,538 | -€3,014 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,476 | -€1,538 | -€3,014 |
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.