NIJSPATAT: 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.
NIJSPATAT
Largest movements
- Receivables within one year +€32,345
up €32,345 (+122%), from €26,600 to €58,945
of which Trade receivables: +€31,829
- Tangible fixed assets -€30,167
down €30,167 (-8.2%), from €367,830 to €337,663
of which Furniture and vehicles: -€23,332
- Debts after one year -€38,867
down €38,867 (-62.0%), from €62,733 to €23,867
- Other debts +€26,271
up €26,271 (+12.6%), from €208,796 to €235,066
- Profit (loss) carried forward +€17,664
up €17,664 (+149%), from €11,885 to €29,550
- Trade debts -€15,351
down €15,351 (-39.2%), from €39,122 to €23,771
- Tax, wage and social debts +€10,532
up €10,532 (+2,305%), from €457 to €10,989
- Gross operating margin +€16,013
up €16,013 (+39.8%), from €40,222 to €56,235
- Other operating charges -€5,183
down €5,183 (-69.4%), from €7,473 to €2,290
- Taxes +€4,631
up €4,631 (+174%), from €2,669 to €7,300
- Financial charges -€1,644
down €1,644 (-26.3%), from €6,252 to €4,608
- Depreciation +€1,592
up €1,592 (+5.6%), from €28,574 to €30,167
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 | €396,528 | €397,613 | +€1,085 | +0.3% |
| Fixed assets | 21/28 | €367,830 | €337,663 | -€30,167 | -8.2% |
| Tangible fixed assets | 22/27 | €367,830 | €337,663 | -€30,167 | -8.2% |
| Land and buildings | 22 | €320,156 | €313,322 | -€6,835 | -2.1% |
| Furniture and vehicles | 24 | €47,674 | €24,342 | -€23,332 | -48.9% |
| Current assets | 29/58 | €28,698 | €59,949 | +€31,252 | +109% |
| Amounts receivable within one year | 40/41 | €26,600 | €58,945 | +€32,345 | +122% |
| Trade receivables | 40 | €26,600 | €58,429 | +€31,829 | +120% |
| Other amounts receivable | 41 | - | €516 | +€516 | |
| Cash at bank and in hand | 54/58 | €1,503 | €426 | -€1,077 | -71.6% |
| Deferred charges and accrued income | 490/1 | €595 | €578 | -€17 | -2.8% |
| Total equity and liabilities | 10/49 | €396,528 | €397,613 | +€1,085 | +0.3% |
| Equity | 10/15 | €42,987 | €56,307 | +€13,319 | +31.0% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €12,552 | €8,207 | -€4,345 | -34.6% |
| Tax-exempt reserves | 132 | €10,697 | €6,352 | -€4,345 | -40.6% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,885 | €29,550 | +€17,664 | +149% |
| Provisions and deferred taxes | 16 | €3,566 | €2,117 | -€1,448 | -40.6% |
| Deferred taxes | 168 | €3,566 | €2,117 | -€1,448 | -40.6% |
| Amounts payable | 17/49 | €349,975 | €339,189 | -€10,786 | -3.1% |
| Amounts payable after more than one year | 17 | €62,733 | €23,867 | -€38,867 | -62.0% |
| Financial debts | 170/4 | €62,733 | €23,867 | -€38,867 | -62.0% |
| Amounts payable within one year | 42/48 | €287,241 | €315,322 | +€28,081 | +9.8% |
| Current portion of amounts payable after more than one year | 42 | €38,867 | €38,867 | = | 0.0% |
| Financial debts | 43 | - | €6,630 | +€6,630 | |
| Credit institutions | 430/8 | - | €6,630 | +€6,630 | |
| Trade debts | 44 | €39,122 | €23,771 | -€15,351 | -39.2% |
| Suppliers | 440/4 | €39,122 | €23,771 | -€15,351 | -39.2% |
| Taxes, remuneration and social security | 45 | €457 | €10,989 | +€10,532 | +2,305% |
| Taxes | 450/3 | €457 | €10,989 | +€10,532 | +2,305% |
| Other amounts payable | 47/48 | €208,796 | €235,066 | +€26,271 | +12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,574 | €30,167 | +€1,592 | +5.6% |
| Other operating charges | 640/8 | €7,473 | €2,290 | -€5,183 | -69.4% |
| Gross operating margin | 9900 | €40,222 | €56,235 | +€16,013 | +39.8% |
| Operating profit (loss) | 9901 | €4,175 | €23,779 | +€19,603 | +470% |
| Financial charges | 65/66B | €6,252 | €4,608 | -€1,644 | -26.3% |
| Recurring financial charges | 65 | €6,252 | €4,608 | -€1,644 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | -€2,077 | €19,171 | +€21,248 | |
| Transfer from deferred taxes | 780 | €1,309 | €1,448 | +€139 | +10.6% |
| Income taxes | 67/77 | €2,669 | €7,300 | +€4,631 | +174% |
| Profit (loss) for the period | 9904 | -€3,437 | €13,319 | +€16,756 | |
| Transfer from tax-exempt reserves | 789 | €3,927 | €4,345 | +€418 | +10.6% |
| Profit (loss) for the period to be appropriated | 9905 | €491 | €17,664 | +€17,173 | +3,498% |
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.