NIJS HANS: 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 HANS
Largest movements
- Cash +€81,856
up €81,856 (+229%), from €35,703 to €117,558
mainly Net result for the year (+€80,050) and Trade debts (+€52,175)
- Receivables within one year +€24,125
up €24,125 (+24.3%), from €99,146 to €123,271
of which Trade receivables: +€47,824
- Tangible fixed assets -€18,551
down €18,551 (-25.5%), from €72,848 to €54,298
of which Leasing and similar rights: -€13,379
- Stocks and contracts +€10,157
up €10,157 (+76.1%), from €13,343 to €23,500
- Profit (loss) carried forward +€78,384
up €78,384 (+102%), from €76,994 to €155,377
- Trade debts +€52,175
up €52,175 (+117%), from €44,544 to €96,719
- Other debts -€19,763
down €19,763 (-62.5%), from €31,596 to €11,833
- Debts after one year -€15,396
down €15,396 (-42.4%), from €36,345 to €20,949
- Tax, wage and social debts +€5,914
up €5,914 (+469%), from €1,262 to €7,175
of which Taxes: +€6,049
- Gross operating margin +€95,984
up €95,984 (+104%), from €92,237 to €188,222
- Taxes +€18,931
up €18,931 (+789%), from €2,399 to €21,330
- Staff costs +€2,603
up €2,603 (+4.4%), from €59,499 to €62,102
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 | €222,240 | €319,805 | +€97,565 | +43.9% |
| Fixed assets | 21/28 | €72,998 | €54,448 | -€18,551 | -25.4% |
| Tangible fixed assets | 22/27 | €72,848 | €54,298 | -€18,551 | -25.5% |
| Plant, machinery and equipment | 23 | €20,891 | €17,173 | -€3,719 | -17.8% |
| Furniture and vehicles | 24 | €7,270 | €5,817 | -€1,453 | -20.0% |
| Leasing and similar rights | 25 | €44,687 | €31,308 | -€13,379 | -29.9% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €149,242 | €265,357 | +€116,115 | +77.8% |
| Stocks and contracts in progress | 3 | €13,343 | €23,500 | +€10,157 | +76.1% |
| Stocks | 30/36 | €13,343 | €23,500 | +€10,157 | +76.1% |
| Amounts receivable within one year | 40/41 | €99,146 | €123,271 | +€24,125 | +24.3% |
| Trade receivables | 40 | €75,447 | €123,271 | +€47,824 | +63.4% |
| Other amounts receivable | 41 | €23,699 | - | -€23,699 | |
| Cash at bank and in hand | 54/58 | €35,703 | €117,558 | +€81,856 | +229% |
| Deferred charges and accrued income | 490/1 | €1,050 | €1,028 | -€22 | -2.1% |
| Total equity and liabilities | 10/49 | €222,240 | €319,805 | +€97,565 | +43.9% |
| Equity | 10/15 | €89,350 | €167,733 | +€78,384 | +87.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,156 | €6,156 | = | 0.0% |
| Distributable reserves | 133 | €6,156 | €6,156 | = | 0.0% |
| Profit (loss) carried forward | 14 | €76,994 | €155,377 | +€78,384 | +102% |
| Amounts payable | 17/49 | €132,891 | €152,072 | +€19,181 | +14.4% |
| Amounts payable after more than one year | 17 | €36,345 | €20,949 | -€15,396 | -42.4% |
| Financial debts | 170/4 | €36,345 | €20,949 | -€15,396 | -42.4% |
| Amounts payable within one year | 42/48 | €96,546 | €131,123 | +€34,577 | +35.8% |
| Current portion of amounts payable after more than one year | 42 | €19,144 | €15,396 | -€3,748 | -19.6% |
| Trade debts | 44 | €44,544 | €96,719 | +€52,175 | +117% |
| Suppliers | 440/4 | €44,544 | €96,719 | +€52,175 | +117% |
| Taxes, remuneration and social security | 45 | €1,262 | €7,175 | +€5,914 | +469% |
| Taxes | 450/3 | - | €6,049 | +€6,049 | |
| Remuneration and social security | 454/9 | €1,262 | €1,127 | -€135 | -10.7% |
| Other amounts payable | 47/48 | €31,596 | €11,833 | -€19,763 | -62.5% |
| Remuneration, social security and pensions | 62 | €59,499 | €62,102 | +€2,603 | +4.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,990 | €19,810 | +€1,820 | +10.1% |
| Other operating charges | 640/8 | €2,476 | €2,174 | -€302 | -12.2% |
| Non-recurring operating charges | 66A | €6 | - | -€6 | |
| Gross operating margin | 9900 | €92,237 | €188,222 | +€95,984 | +104% |
| Operating profit (loss) | 9901 | €12,266 | €104,135 | +€91,870 | +749% |
| Financial income | 75/76B | €425 | €1,028 | +€603 | +142% |
| Recurring financial income | 75 | €425 | €1,028 | +€603 | +142% |
| Financial charges | 65/66B | €3,901 | €3,784 | -€118 | -3.0% |
| Recurring financial charges | 65 | €3,901 | €3,784 | -€118 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €8,789 | €101,380 | +€92,591 | +1,053% |
| Income taxes | 67/77 | €2,399 | €21,330 | +€18,931 | +789% |
| Profit (loss) for the period | 9904 | €6,390 | €80,050 | +€73,660 | +1,153% |
| Profit (loss) for the period to be appropriated | 9905 | €6,390 | €80,050 | +€73,660 | +1,153% |
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 29 October 2026 via checked.be.