NIJSSEN FREDDY: what changed
What changed
NIJSSEN FREDDY
NACE 47.830, Retail sale of motorcycles and motorcycle parts and accessories
filed annual accounts (NBB)
Net result for the year
-€23,750
2024 · -€20,015-€3,736
Equity
€75,187
2024 · €98,937-€23,750
Cash
€10,042
2024 · €7,672+€2,370
Balance sheet total
€171,721
2024 · €196,102-€24,381
Largest movements
Assets
- Stocks and contracts -€25,754
down €25,754 (-14.6%), from €176,682 to €150,929
- Cash +€2,370
up €2,370 (+30.9%), from €7,672 to €10,042
mainly Stocks and contracts (+€25,754) and Other debts (+€1,119)
Equity and liabilities
- Reserves -€23,750
down €23,750 (-48.5%), from €48,937 to €25,187
Income statement
- Gross operating margin -€3,671
down €3,671 (-20.5%), from -€17,923 to -€21,593
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.
Result 2024
-€20,015
Gross operating margin
-€3,671
Other operating charges
-€52
Financial income
+€18
Financial charges
-€31
Result 2025
-€23,750
raises the resultlowers the result
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.
From operations
+€2,370
Investment
€0
Financing
€0
Cash 2024
€7,672
From operations (derived)
+€2,370
Net result for the year
-€23,750
Stocks and contracts
+€25,754
Receivables within one year
+€1,024
Deferred charges and accrued income
-€27
Trade debts
-€1,363
Other debts
+€1,119
Accrued charges and deferred income
-€387
Cash 2025
€10,042
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €196,102 | €171,721 | -€24,381 | -12.4% |
| Fixed assets | 21/28 | €9,916 | €9,916 | = | 0.0% |
| Tangible fixed assets | 22/27 | €9,916 | €9,916 | = | 0.0% |
| Land and buildings | 22 | €9,916 | €9,916 | = | 0.0% |
| Current assets | 29/58 | €186,186 | €161,805 | -€24,381 | -13.1% |
| Stocks and contracts in progress | 3 | €176,682 | €150,929 | -€25,754 | -14.6% |
| Stocks | 30/36 | €176,682 | €150,929 | -€25,754 | -14.6% |
| Amounts receivable within one year | 40/41 | €1,056 | €32 | -€1,024 | -97.0% |
| Other amounts receivable | 41 | €1,056 | €32 | -€1,024 | -97.0% |
| Cash at bank and in hand | 54/58 | €7,672 | €10,042 | +€2,370 | +30.9% |
| Deferred charges and accrued income | 490/1 | €775 | €802 | +€27 | +3.4% |
| Total equity and liabilities | 10/49 | €196,102 | €171,721 | -€24,381 | -12.4% |
| Equity | 10/15 | €98,937 | €75,187 | -€23,750 | -24.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €48,937 | €25,187 | -€23,750 | -48.5% |
| Distributable reserves | 133 | €48,937 | €25,187 | -€23,750 | -48.5% |
| Amounts payable | 17/49 | €97,165 | €96,534 | -€631 | -0.6% |
| Amounts payable within one year | 42/48 | €96,777 | €96,534 | -€244 | -0.3% |
| Trade debts | 44 | €2,109 | €746 | -€1,363 | -64.6% |
| Suppliers | 440/4 | €2,109 | €746 | -€1,363 | -64.6% |
| Other amounts payable | 47/48 | €94,669 | €95,788 | +€1,119 | +1.2% |
| Accrued charges and deferred income | 492/3 | €387 | - | -€387 | |
| Other operating charges | 640/8 | €1,812 | €1,863 | +€52 | +2.9% |
| Gross operating margin | 9900 | -€17,923 | -€21,593 | -€3,671 | -20.5% |
| Operating profit (loss) | 9901 | -€19,735 | -€23,457 | -€3,722 | -18.9% |
| Financial income | 75/76B | €9 | €27 | +€18 | +211% |
| Recurring financial income | 75 | €9 | €27 | +€18 | +211% |
| Financial charges | 65/66B | €289 | €320 | +€31 | +10.9% |
| Recurring financial charges | 65 | €289 | €320 | +€31 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€20,015 | -€23,750 | -€3,736 | -18.7% |
| Profit (loss) for the period | 9904 | -€20,015 | -€23,750 | -€3,736 | -18.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,015 | -€23,750 | -€3,736 | -18.7% |
Next steps
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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 2 November 2026 via checked.be.