NIJSSEN: 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.
NIJSSEN
Largest movements
- Tangible fixed assets +€24,852
up €24,852 (+718%), from €3,461 to €28,313
of which Furniture and vehicles: +€25,494
- Cash -€5,000
down €5,000 (-17.8%), from €28,083 to €23,083
mainly Investment in fixed assets (net) (-€32,325) and Trade debts (-€1,227)
- Receivables within one year -€2,435
down €2,435 (-53.5%), from €4,553 to €2,117
of which Other amounts receivable: -€2,255
- Debts after one year +€8,391
new in 2025: €8,391
- Reserves +€6,000
up €6,000 (+41.8%), from €14,359 to €20,359
of which Distributable reserves: +€6,000
- Current portion of long-term debt +€2,299
new in 2025: €2,299
- Trade debts -€1,227
down €1,227 (-69.7%), from €1,760 to €533
- Tax, wage and social debts +€834
new in 2025: €834
- Staff costs -€20,066
down €20,066 (-98.3%), from €20,412 to €346
- Gross operating margin -€19,648
down €19,648 (-49.7%), from €39,557 to €19,909
- Depreciation +€6,465
up €6,465 (+641%), from €1,009 to €7,474
- Taxes +€1,699
up €1,699 (+104%), from €1,635 to €3,334
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 | €37,628 | €54,645 | +€17,018 | +45.2% |
| Fixed assets | 21/28 | €3,461 | €28,313 | +€24,852 | +718% |
| Tangible fixed assets | 22/27 | €3,461 | €28,313 | +€24,852 | +718% |
| Plant, machinery and equipment | 23 | €2,527 | €1,884 | -€643 | -25.4% |
| Furniture and vehicles | 24 | €934 | €26,429 | +€25,494 | +2,729% |
| Current assets | 29/58 | €34,167 | €26,333 | -€7,834 | -22.9% |
| Stocks and contracts in progress | 3 | €620 | €400 | -€220 | -35.5% |
| Stocks | 30/36 | €620 | €400 | -€220 | -35.5% |
| Amounts receivable within one year | 40/41 | €4,553 | €2,117 | -€2,435 | -53.5% |
| Trade receivables | 40 | €180 | - | -€180 | |
| Other amounts receivable | 41 | €4,373 | €2,117 | -€2,255 | -51.6% |
| Cash at bank and in hand | 54/58 | €28,083 | €23,083 | -€5,000 | -17.8% |
| Deferred charges and accrued income | 490/1 | €911 | €733 | -€178 | -19.6% |
| Total equity and liabilities | 10/49 | €37,628 | €54,645 | +€17,018 | +45.2% |
| Equity | 10/15 | €35,868 | €42,589 | +€6,720 | +18.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Share premium | 1100/10 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €14,359 | €20,359 | +€6,000 | +41.8% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €12,500 | €18,500 | +€6,000 | +48.0% |
| Profit (loss) carried forward | 14 | €2,917 | €3,637 | +€720 | +24.7% |
| Amounts payable | 17/49 | €1,760 | €12,057 | +€10,297 | +585% |
| Amounts payable after more than one year | 17 | - | €8,391 | +€8,391 | |
| Financial debts | 170/4 | - | €8,391 | +€8,391 | |
| Amounts payable within one year | 42/48 | €1,760 | €3,666 | +€1,906 | +108% |
| Current portion of amounts payable after more than one year | 42 | - | €2,299 | +€2,299 | |
| Trade debts | 44 | €1,760 | €533 | -€1,227 | -69.7% |
| Suppliers | 440/4 | €1,760 | €533 | -€1,227 | -69.7% |
| Taxes, remuneration and social security | 45 | - | €834 | +€834 | |
| Taxes | 450/3 | - | €834 | +€834 | |
| Remuneration, social security and pensions | 62 | €20,412 | €346 | -€20,066 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,009 | €7,474 | +€6,465 | +641% |
| Other operating charges | 640/8 | €1,616 | €1,305 | -€312 | -19.3% |
| Gross operating margin | 9900 | €39,557 | €19,909 | -€19,648 | -49.7% |
| Operating profit (loss) | 9901 | €16,521 | €10,785 | -€5,736 | -34.7% |
| Financial income | 75/76B | - | €4 | +€4 | |
| Recurring financial income | 75 | - | €4 | +€4 | |
| Financial charges | 65/66B | €906 | €735 | -€171 | -18.9% |
| Recurring financial charges | 65 | €906 | €735 | -€171 | -18.9% |
| Profit (loss) for the period before taxes | 9903 | €15,615 | €10,054 | -€5,560 | -35.6% |
| Income taxes | 67/77 | €1,635 | €3,334 | +€1,699 | +104% |
| Profit (loss) for the period | 9904 | €13,980 | €6,720 | -€7,259 | -51.9% |
| Profit (loss) for the period to be appropriated | 9905 | €13,980 | €6,720 | -€7,259 | -51.9% |
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 1 November 2026 via checked.be.