NIÑOS: 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.
NIÑOS
Largest movements
- Receivables within one year +€8,707
up €8,707 (+76.7%), from €11,345 to €20,052
of which Trade receivables: +€8,364
- Cash +€6,668
up €6,668 (+97.8%), from €6,816 to €13,484
mainly Debts after one year (+€8,000) and Net result for the year (+€6,953)
- Debts after one year +€8,000
up €8,000, from €0 to €8,000
- Profit (loss) carried forward +€6,953
up €6,953 (+81.8%), from -€8,501 to -€1,548
- Trade debts +€580
up €580 (+19.9%), from €2,920 to €3,500
- Gross operating margin +€1,990
up €1,990 (+36.3%), from €5,480 to €7,470
- Other operating charges -€84
down €84 (-11.5%), from €728 to €644
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 | €18,644 | €33,991 | +€15,346 | +82.3% |
| Fixed assets | 21/28 | €140 | €140 | = | 0.0% |
| Financial fixed assets | 28 | €140 | €140 | = | 0.0% |
| Current assets | 29/58 | €18,504 | €33,851 | +€15,346 | +82.9% |
| Amounts receivable within one year | 40/41 | €11,345 | €20,052 | +€8,707 | +76.7% |
| Trade receivables | 40 | €310 | €8,673 | +€8,364 | +2700.9% |
| Other amounts receivable | 41 | €11,035 | €11,378 | +€343 | +3.1% |
| Cash at bank and in hand | 54/58 | €6,816 | €13,484 | +€6,668 | +97.8% |
| Deferred charges and accrued income | 490/1 | €343 | €315 | -€28 | -8.1% |
| Total equity and liabilities | 10/49 | €18,644 | €33,991 | +€15,346 | +82.3% |
| Equity | 10/15 | €13,250 | €20,203 | +€6,953 | +52.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,159 | €3,159 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €1,300 | €1,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,501 | -€1,548 | +€6,953 | +81.8% |
| Amounts payable | 17/49 | €5,394 | €13,788 | +€8,394 | +155.6% |
| Amounts payable after more than one year | 17 | €0 | €8,000 | +€8,000 | |
| Financial debts | 170/4 | €0 | €8,000 | +€8,000 | |
| Amounts payable within one year | 42/48 | €5,394 | €5,788 | +€394 | +7.3% |
| Trade debts | 44 | €2,920 | €3,500 | +€580 | +19.9% |
| Suppliers | 440/4 | €2,920 | €3,500 | +€580 | +19.9% |
| Taxes, remuneration and social security | 45 | €1,374 | €1,188 | -€186 | -13.6% |
| Taxes | 450/3 | €1,374 | €1,188 | -€186 | -13.6% |
| Other amounts payable | 47/48 | €1,100 | €1,100 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €728 | €644 | -€84 | -11.5% |
| Gross operating margin | 9900 | €5,480 | €7,470 | +€1,990 | +36.3% |
| Operating profit (loss) | 9901 | €4,752 | €6,827 | +€2,074 | +43.7% |
| Financial income | 75/76B | €343 | €315 | -€28 | -8.1% |
| Recurring financial income | 75 | €343 | €315 | -€28 | -8.1% |
| Financial charges | 65/66B | €153 | €189 | +€36 | +23.6% |
| Recurring financial charges | 65 | €153 | €189 | +€36 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | €4,942 | €6,953 | +€2,011 | +40.7% |
| Profit (loss) for the period | 9904 | €4,942 | €6,953 | +€2,011 | +40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €4,942 | €6,953 | +€2,011 | +40.7% |
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 10 October 2026 via checked.be.