Nijs Wim: what changed
Nijs Wim
Largest movements
- Tangible fixed assets +€8,456
up €8,456 (+42.3%), from €20,008 to €28,464
of which Land and buildings: +€10,957
- Cash +€6,254
up €6,254 (+20.0%), from €31,306 to €37,560
mainly Net result for the year (+€25,976) and Depreciation (+€7,034)
- Receivables within one year +€4,715
up €4,715 (+38.5%), from €12,261 to €16,976
of which Trade receivables: +€4,470
- Reserves +€25,950
up €25,950 (+64.3%), from €40,350 to €66,300
- Current portion of long-term debt -€6,773
down €6,773 (-65.5%), from €10,338 to €3,565
- Tax, wage and social debts +€3,999
up €3,999 (+91.7%), from €4,361 to €8,359
of which Taxes: +€3,996
- Debts after one year -€3,565
no longer reported in 2025 (was €3,565)
- Other debts -€1,580
no longer reported in 2025 (was €1,580)
- Gross operating margin -€23,534
down €23,534 (-34.6%), from €67,948 to €44,415
- Taxes -€5,088
down €5,088 (-33.4%), from €15,235 to €10,147
- Depreciation -€3,395
down €3,395 (-32.6%), from €10,429 to €7,034
- Financial charges -€1,653
down €1,653 (-75.7%), from €2,184 to €531
- Other operating charges +€688
up €688 (+469%), from €147 to €834
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €63,575 | €82,999 | +€19,425 | +30.6% |
| Fixed assets | 21/28 | €20,008 | €28,464 | +€8,456 | +42.3% |
| Tangible fixed assets | 22/27 | €20,008 | €28,464 | +€8,456 | +42.3% |
| Land and buildings | 22 | - | €10,957 | +€10,957 | |
| Plant, machinery and equipment | 23 | - | €911 | +€911 | |
| Furniture and vehicles | 24 | €20,008 | €16,596 | -€3,412 | -17.1% |
| Current assets | 29/58 | €43,567 | €54,536 | +€10,969 | +25.2% |
| Amounts receivable within one year | 40/41 | €12,261 | €16,976 | +€4,715 | +38.5% |
| Trade receivables | 40 | €9,496 | €13,966 | +€4,470 | +47.1% |
| Other amounts receivable | 41 | €2,765 | €3,010 | +€245 | +8.9% |
| Cash at bank and in hand | 54/58 | €31,306 | €37,560 | +€6,254 | +20.0% |
| Total equity and liabilities | 10/49 | €63,575 | €82,999 | +€19,425 | +30.6% |
| Equity | 10/15 | €43,366 | €69,342 | +€25,976 | +59.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,350 | €66,300 | +€25,950 | +64.3% |
| Distributable reserves | 133 | €40,350 | €66,300 | +€25,950 | +64.3% |
| Profit (loss) carried forward | 14 | €16 | €42 | +€26 | +162% |
| Amounts payable | 17/49 | €20,209 | €13,657 | -€6,551 | -32.4% |
| Amounts payable after more than one year | 17 | €3,565 | - | -€3,565 | |
| Financial debts | 170/4 | €3,565 | - | -€3,565 | |
| Amounts payable within one year | 42/48 | €16,644 | €13,657 | -€2,986 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €10,338 | €3,565 | -€6,773 | -65.5% |
| Trade debts | 44 | €365 | €1,733 | +€1,368 | +375% |
| Suppliers | 440/4 | €365 | €1,733 | +€1,368 | +375% |
| Taxes, remuneration and social security | 45 | €4,361 | €8,359 | +€3,999 | +91.7% |
| Taxes | 450/3 | €1,514 | €5,509 | +€3,996 | +264% |
| Remuneration and social security | 454/9 | €2,847 | €2,850 | +€3 | +0.1% |
| Other amounts payable | 47/48 | €1,580 | - | -€1,580 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,429 | €7,034 | -€3,395 | -32.6% |
| Other operating charges | 640/8 | €147 | €834 | +€688 | +469% |
| Gross operating margin | 9900 | €67,948 | €44,415 | -€23,534 | -34.6% |
| Operating profit (loss) | 9901 | €57,372 | €36,546 | -€20,826 | -36.3% |
| Financial income | 75/76B | €412 | €108 | -€305 | -73.9% |
| Recurring financial income | 75 | €412 | €108 | -€305 | -73.9% |
| Financial charges | 65/66B | €2,184 | €531 | -€1,653 | -75.7% |
| Recurring financial charges | 65 | €2,184 | €531 | -€1,653 | -75.7% |
| Profit (loss) for the period before taxes | 9903 | €55,601 | €36,123 | -€19,478 | -35.0% |
| Income taxes | 67/77 | €15,235 | €10,147 | -€5,088 | -33.4% |
| Profit (loss) for the period | 9904 | €40,366 | €25,976 | -€14,390 | -35.6% |
| Profit (loss) for the period to be appropriated | 9905 | €40,366 | €25,976 | -€14,390 | -35.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.