NIJS MACHINERY: 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 MACHINERY
Largest movements
- Cash +€37,036
up €37,036 (+226%), from €16,376 to €53,412
mainly Net result for the year (+€57,834) and Tax, wage and social debts (+€12,382)
- Receivables within one year +€18,448
up €18,448 (+66.7%), from €27,637 to €46,085
of which Trade receivables: +€18,219
- Tangible fixed assets +€7,978
new in 2025: €7,978
of which Land and buildings: +€6,167
- Reserves +€56,168
up €56,168 (+709%), from €7,918 to €64,086
- Tax, wage and social debts +€12,382
up €12,382 (+193%), from €6,408 to €18,789
of which Taxes: +€11,925
- Other debts -€9,711
down €9,711 (-75.7%), from €12,821 to €3,110
- Trade debts +€5,979
up €5,979 (+49.5%), from €12,068 to €18,047
- Debts after one year -€1,342
down €1,342 (-53.6%), from €2,502 to €1,160
- Gross operating margin +€65,031
up €65,031 (+473%), from €13,744 to €78,775
- Taxes +€13,207
up €13,207 (+529%), from €2,497 to €15,704
- Financial charges +€1,463
up €1,463 (+139%), from €1,050 to €2,513
- Staff costs +€1,454
new in 2025: €1,454
- Depreciation +€929
new in 2025: €929
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 | €46,005 | €109,534 | +€63,529 | +138% |
| Fixed assets | 21/28 | - | €7,978 | +€7,978 | |
| Tangible fixed assets | 22/27 | - | €7,978 | +€7,978 | |
| Land and buildings | 22 | - | €6,167 | +€6,167 | |
| Furniture and vehicles | 24 | - | €1,811 | +€1,811 | |
| Current assets | 29/58 | €46,005 | €101,557 | +€55,552 | +121% |
| Amounts receivable within one year | 40/41 | €27,637 | €46,085 | +€18,448 | +66.7% |
| Trade receivables | 40 | €26,786 | €45,005 | +€18,219 | +68.0% |
| Other amounts receivable | 41 | €851 | €1,080 | +€228 | +26.8% |
| Cash at bank and in hand | 54/58 | €16,376 | €53,412 | +€37,036 | +226% |
| Deferred charges and accrued income | 490/1 | €1,992 | €2,060 | +€68 | +3.4% |
| Total equity and liabilities | 10/49 | €46,005 | €109,534 | +€63,529 | +138% |
| Equity | 10/15 | €10,918 | €67,086 | +€56,168 | +514% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €7,918 | €64,086 | +€56,168 | +709% |
| Distributable reserves | 133 | €7,918 | €64,086 | +€56,168 | +709% |
| Amounts payable | 17/49 | €35,087 | €42,448 | +€7,361 | +21.0% |
| Amounts payable after more than one year | 17 | €2,502 | €1,160 | -€1,342 | -53.6% |
| Financial debts | 170/4 | €2,502 | €1,160 | -€1,342 | -53.6% |
| Amounts payable within one year | 42/48 | €32,586 | €41,288 | +€8,703 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €1,289 | €1,342 | +€53 | +4.1% |
| Trade debts | 44 | €12,068 | €18,047 | +€5,979 | +49.5% |
| Suppliers | 440/4 | €12,068 | €18,047 | +€5,979 | +49.5% |
| Taxes, remuneration and social security | 45 | €6,408 | €18,789 | +€12,382 | +193% |
| Taxes | 450/3 | €6,408 | €18,333 | +€11,925 | +186% |
| Remuneration and social security | 454/9 | - | €457 | +€457 | |
| Other amounts payable | 47/48 | €12,821 | €3,110 | -€9,711 | -75.7% |
| Remuneration, social security and pensions | 62 | - | €1,454 | +€1,454 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €929 | +€929 | |
| Other operating charges | 640/8 | €613 | €410 | -€203 | -33.1% |
| Gross operating margin | 9900 | €13,744 | €78,775 | +€65,031 | +473% |
| Operating profit (loss) | 9901 | €13,131 | €75,982 | +€62,851 | +479% |
| Financial income | 75/76B | - | €70 | +€70 | |
| Recurring financial income | 75 | - | €70 | +€70 | |
| Financial charges | 65/66B | €1,050 | €2,513 | +€1,463 | +139% |
| Recurring financial charges | 65 | €1,050 | €2,513 | +€1,463 | +139% |
| Profit (loss) for the period before taxes | 9903 | €12,081 | €73,538 | +€61,458 | +509% |
| Income taxes | 67/77 | €2,497 | €15,704 | +€13,207 | +529% |
| Profit (loss) for the period | 9904 | €9,584 | €57,834 | +€48,251 | +503% |
| Profit (loss) for the period to be appropriated | 9905 | €9,584 | €57,834 | +€48,251 | +503% |
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 28 October 2026 via checked.be.