Niju: 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.
Niju
Largest movements
- Receivables within one year +€26,532
up €26,532 (+160.6%), from €16,518 to €43,050
of which Trade receivables: +€13,837
- Cash -€23,428
down €23,428 (-83.4%), from €28,098 to €4,670
mainly Receivables within one year (-€26,532) and Investment in fixed assets (net) (-€1,078)
- Tangible fixed assets +€553
up €553 (+38.9%), from €1,422 to €1,975
of which Furniture and vehicles: +€719
- Tax, wage and social debts +€1,790
up €1,790 (+11.4%), from €15,770 to €17,560
of which Taxes: +€1,739
- Reserves +€1,686
up €1,686 (+6.2%), from €26,999 to €28,685
- Trade debts +€985
up €985 (+37.4%), from €2,631 to €3,616
- Other debts -€638
down €638 (-100.0%), from €638 to €0
- Gross operating margin -€21,303
down €21,303 (-83.4%), from €25,540 to €4,237
- Taxes -€4,586
down €4,586 (-73.9%), from €6,208 to €1,622
- Financial charges -€1,765
down €1,765 (-87.4%), from €2,020 to €255
of which Non-recurring financial charges: -€1,859
- Financial income +€543
up €543 (+18086.3%), from €3 to €546
- Depreciation +€295
up €295 (+128.4%), from €230 to €525
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 | €46,038 | €49,861 | +€3,823 | +8.3% |
| Fixed assets | 21/28 | €1,422 | €1,975 | +€553 | +38.9% |
| Tangible fixed assets | 22/27 | €1,422 | €1,975 | +€553 | +38.9% |
| Plant, machinery and equipment | 23 | €1,422 | €1,257 | -€166 | -11.6% |
| Furniture and vehicles | 24 | - | €719 | +€719 | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €44,616 | €47,886 | +€3,270 | +7.3% |
| Amounts receivable within one year | 40/41 | €16,518 | €43,050 | +€26,532 | +160.6% |
| Trade receivables | 40 | €16,517 | €30,353 | +€13,837 | +83.8% |
| Other amounts receivable | 41 | €2 | €12,696 | +€12,695 | +705257.2% |
| Cash at bank and in hand | 54/58 | €28,098 | €4,670 | -€23,428 | -83.4% |
| Deferred charges and accrued income | 490/1 | €0 | €166 | +€166 | |
| Total equity and liabilities | 10/49 | €46,038 | €49,861 | +€3,823 | +8.3% |
| Equity | 10/15 | €26,999 | €28,685 | +€1,686 | +6.2% |
| Reserves | 13 | €26,999 | €28,685 | +€1,686 | +6.2% |
| Distributable reserves | 133 | €26,999 | €28,685 | +€1,686 | +6.2% |
| Amounts payable | 17/49 | €19,040 | €21,177 | +€2,137 | +11.2% |
| Amounts payable within one year | 42/48 | €19,040 | €21,177 | +€2,137 | +11.2% |
| Trade debts | 44 | €2,631 | €3,616 | +€985 | +37.4% |
| Suppliers | 440/4 | €2,631 | €3,616 | +€985 | +37.4% |
| Taxes, remuneration and social security | 45 | €15,770 | €17,560 | +€1,790 | +11.4% |
| Taxes | 450/3 | €13,229 | €14,968 | +€1,739 | +13.1% |
| Remuneration and social security | 454/9 | €2,542 | €2,593 | +€51 | +2.0% |
| Other amounts payable | 47/48 | €638 | €0 | -€638 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €230 | €525 | +€295 | +128.4% |
| Other operating charges | 640/8 | €569 | €694 | +€125 | +22.0% |
| Gross operating margin | 9900 | €25,540 | €4,237 | -€21,303 | -83.4% |
| Operating profit (loss) | 9901 | €24,741 | €3,017 | -€21,724 | -87.8% |
| Financial income | 75/76B | €3 | €546 | +€543 | +18086.3% |
| Recurring financial income | 75 | €3 | €546 | +€543 | +18086.3% |
| Financial charges | 65/66B | €2,020 | €255 | -€1,765 | -87.4% |
| Recurring financial charges | 65 | €161 | €255 | +€94 | +58.3% |
| Non-recurring financial charges | 66B | €1,859 | €0 | -€1,859 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €22,724 | €3,308 | -€19,416 | -85.4% |
| Income taxes | 67/77 | €6,208 | €1,622 | -€4,586 | -73.9% |
| Profit (loss) for the period | 9904 | €16,516 | €1,686 | -€14,830 | -89.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,516 | €1,686 | -€14,830 | -89.8% |
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 7 October 2026 via checked.be.