NIJS PETER: 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 PETER
Largest movements
- Receivables within one year -€25,326
down €25,326 (-45.8%), from €55,336 to €30,010
of which Trade receivables: -€25,572
- Cash +€21,133
up €21,133 (+6299.9%), from €335 to €21,469
mainly Receivables within one year (+€25,326) and Depreciation (+€18,680)
- Tangible fixed assets -€16,580
down €16,580 (-22.7%), from €72,890 to €56,310
of which Furniture and vehicles: -€14,871
- Other debts -€14,531
down €14,531 (-24.0%), from €60,479 to €45,948
- Debts after one year -€9,906
down €9,906 (-35.3%), from €28,090 to €18,184
- Reserves +€5,202
up €5,202 (+14.4%), from €36,065 to €41,267
- Trade debts -€4,948
down €4,948 (-39.0%), from €12,691 to €7,743
- Tax, wage and social debts +€2,959
up €2,959 (+56.9%), from €5,205 to €8,164
- Depreciation +€9,037
up €9,037 (+93.7%), from €9,643 to €18,680
- Financial charges -€7,876
down €7,876 (-81.6%), from €9,647 to €1,771
of which Non-recurring financial charges: -€7,256
- Gross operating margin -€7,325
down €7,325 (-19.8%), from €37,083 to €29,758
- Taxes -€2,697
down €2,697 (-50.8%), from €5,307 to €2,610
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 | €131,707 | €110,942 | -€20,765 | -15.8% |
| Fixed assets | 21/28 | €72,890 | €56,310 | -€16,580 | -22.7% |
| Tangible fixed assets | 22/27 | €72,890 | €56,310 | -€16,580 | -22.7% |
| Land and buildings | 22 | €4,022 | €3,016 | -€1,005 | -25.0% |
| Plant, machinery and equipment | 23 | €1,092 | €387 | -€704 | -64.5% |
| Furniture and vehicles | 24 | €67,777 | €52,906 | -€14,871 | -21.9% |
| Current assets | 29/58 | €58,817 | €54,632 | -€4,185 | -7.1% |
| Amounts receivable within one year | 40/41 | €55,336 | €30,010 | -€25,326 | -45.8% |
| Trade receivables | 40 | €50,907 | €25,336 | -€25,572 | -50.2% |
| Other amounts receivable | 41 | €4,428 | €4,674 | +€246 | +5.5% |
| Cash at bank and in hand | 54/58 | €335 | €21,469 | +€21,133 | +6299.9% |
| Deferred charges and accrued income | 490/1 | €3,146 | €3,154 | +€8 | +0.2% |
| Total equity and liabilities | 10/49 | €131,707 | €110,942 | -€20,765 | -15.8% |
| Equity | 10/15 | €15,673 | €20,876 | +€5,202 | +33.2% |
| Contributions | 10/11 | €12,989 | €12,989 | = | 0.0% |
| Reserves | 13 | €36,065 | €41,267 | +€5,202 | +14.4% |
| Distributable reserves | 133 | €36,065 | €41,267 | +€5,202 | +14.4% |
| Profit (loss) carried forward | 14 | -€33,380 | -€33,380 | = | 0.0% |
| Amounts payable | 17/49 | €116,034 | €90,066 | -€25,968 | -22.4% |
| Amounts payable after more than one year | 17 | €28,090 | €18,184 | -€9,906 | -35.3% |
| Financial debts | 170/4 | €28,090 | €18,184 | -€9,906 | -35.3% |
| Amounts payable within one year | 42/48 | €87,944 | €71,762 | -€16,182 | -18.4% |
| Current portion of amounts payable after more than one year | 42 | €9,569 | €9,906 | +€338 | +3.5% |
| Trade debts | 44 | €12,691 | €7,743 | -€4,948 | -39.0% |
| Suppliers | 440/4 | €12,691 | €7,743 | -€4,948 | -39.0% |
| Taxes, remuneration and social security | 45 | €5,205 | €8,164 | +€2,959 | +56.9% |
| Taxes | 450/3 | €5,205 | €8,164 | +€2,959 | +56.9% |
| Other amounts payable | 47/48 | €60,479 | €45,948 | -€14,531 | -24.0% |
| Accrued charges and deferred income | 492/3 | - | €121 | +€121 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,643 | €18,680 | +€9,037 | +93.7% |
| Other operating charges | 640/8 | €1,423 | €1,494 | +€71 | +5.0% |
| Gross operating margin | 9900 | €37,083 | €29,758 | -€7,325 | -19.8% |
| Operating profit (loss) | 9901 | €26,016 | €9,583 | -€16,433 | -63.2% |
| Financial income | 75/76B | €5 | €0 | -€4 | -93.1% |
| Recurring financial income | 75 | €5 | €0 | -€4 | -93.1% |
| Financial charges | 65/66B | €9,647 | €1,771 | -€7,876 | -81.6% |
| Recurring financial charges | 65 | €2,391 | €1,771 | -€620 | -25.9% |
| Non-recurring financial charges | 66B | €7,256 | - | -€7,256 | |
| Profit (loss) for the period before taxes | 9903 | €16,374 | €7,813 | -€8,562 | -52.3% |
| Income taxes | 67/77 | €5,307 | €2,610 | -€2,697 | -50.8% |
| Profit (loss) for the period | 9904 | €11,067 | €5,202 | -€5,865 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,067 | €5,202 | -€5,865 | -53.0% |
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 2 October 2026 via checked.be.