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
- Cash +€12,246
up €12,246 (+3152.1%), from €389 to €12,635
mainly Net result for the year (+€11,007) and Debts after one year (+€5,000)
- Deferred charges and accrued income +€8,000
new in 2025: €8,000
- Stocks and contracts -€1,000
down €1,000 (-33.3%), from €3,000 to €2,000
- Receivables within one year +€538
up €538 (+46.8%), from €1,149 to €1,687
- Reserves +€10,196
up €10,196 (+4375.7%), from €233 to €10,429
- Debts after one year +€5,000
new in 2025: €5,000
- Trade debts +€2,394
new in 2025: €2,394
- Tax, wage and social debts +€1,377
new in 2025: €1,377
- Profit (loss) carried forward +€811
up €811, from -€811 to €0
- Gross operating margin +€14,198
up €14,198 (+880.5%), from €1,612 to €15,810
- Taxes +€3,313
new in 2025: €3,313
- Other operating charges +€770
up €770 (+171.4%), from €449 to €1,220
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
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 | €4,538 | €24,322 | +€19,784 | +436.0% |
| Current assets | 29/58 | €4,538 | €24,322 | +€19,784 | +436.0% |
| Stocks and contracts in progress | 3 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Contracts in progress | 37 | €3,000 | €2,000 | -€1,000 | -33.3% |
| Amounts receivable within one year | 40/41 | €1,149 | €1,687 | +€538 | +46.8% |
| Other amounts receivable | 41 | €1,149 | €1,687 | +€538 | +46.8% |
| Cash at bank and in hand | 54/58 | €389 | €12,635 | +€12,246 | +3152.1% |
| Deferred charges and accrued income | 490/1 | - | €8,000 | +€8,000 | |
| Total equity and liabilities | 10/49 | €4,538 | €24,322 | +€19,784 | +436.0% |
| Equity | 10/15 | €2,422 | €13,429 | +€11,007 | +454.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €233 | €10,429 | +€10,196 | +4375.7% |
| Distributable reserves | 133 | €233 | €10,429 | +€10,196 | +4375.7% |
| Profit (loss) carried forward | 14 | -€811 | €0 | +€811 | |
| Amounts payable | 17/49 | €2,116 | €10,893 | +€8,777 | +414.8% |
| Amounts payable after more than one year | 17 | - | €5,000 | +€5,000 | |
| Other amounts payable | 178/9 | - | €5,000 | +€5,000 | |
| Amounts payable within one year | 42/48 | €2,116 | €5,893 | +€3,777 | +178.5% |
| Trade debts | 44 | - | €2,394 | +€2,394 | |
| Suppliers | 440/4 | - | €2,394 | +€2,394 | |
| Taxes, remuneration and social security | 45 | - | €1,377 | +€1,377 | |
| Taxes | 450/3 | - | €1,377 | +€1,377 | |
| Other amounts payable | 47/48 | €2,116 | €2,122 | +€6 | +0.3% |
| Other operating charges | 640/8 | €449 | €1,220 | +€770 | +171.4% |
| Gross operating margin | 9900 | €1,612 | €15,810 | +€14,198 | +880.5% |
| Operating profit (loss) | 9901 | €1,163 | €14,591 | +€13,428 | +1154.4% |
| Financial income | 75/76B | €53 | €0 | -€53 | -100.0% |
| Recurring financial income | 75 | €53 | €0 | -€53 | -100.0% |
| Financial charges | 65/66B | €121 | €270 | +€149 | +123.4% |
| Recurring financial charges | 65 | €121 | €270 | +€149 | +123.4% |
| Profit (loss) for the period before taxes | 9903 | €1,095 | €14,320 | +€13,225 | +1207.9% |
| Income taxes | 67/77 | - | €3,313 | +€3,313 | |
| Profit (loss) for the period | 9904 | €1,095 | €11,007 | +€9,912 | +905.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,095 | €11,007 | +€9,912 | +905.3% |
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 7 October 2026 via checked.be.