NIOBE: 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.
NIOBE
Largest movements
- Deferred charges and accrued income +€16,549
new in 2024: €16,549
- Profit (loss) carried forward +€8,109
up €8,109, from -€81 to €8,029
- Financial income +€7,154
up €7,154 (+76.2%), from €9,394 to €16,549
- Taxes +€2,748
up €2,748 (+4810.7%), from €57 to €2,805
- Gross operating margin +€1,447
up €1,447 (+26.3%), from -€5,500 to -€4,054
- Financial charges -€1,260
no longer reported in 2024 (was €1,260)
- Other operating charges +€946
up €946 (+149.1%), from €634 to €1,581
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €509,510 | €522,233 | +€12,723 | +2.5% |
| Fixed assets | 21/28 | €6,200 | €6,200 | = | 0.0% |
| Financial fixed assets | 28 | €6,200 | €6,200 | = | 0.0% |
| Current assets | 29/58 | €503,310 | €516,033 | +€12,723 | +2.5% |
| Amounts receivable within one year | 40/41 | €503,295 | €499,469 | -€3,826 | -0.8% |
| Trade receivables | 40 | €24,500 | €24,500 | = | 0.0% |
| Other amounts receivable | 41 | €478,795 | €474,969 | -€3,826 | -0.8% |
| Cash at bank and in hand | 54/58 | €15 | €15 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | - | €16,549 | +€16,549 | |
| Total equity and liabilities | 10/49 | €509,510 | €522,233 | +€12,723 | +2.5% |
| Equity | 10/15 | €176,004 | €184,113 | +€8,109 | +4.6% |
| Contributions | 10/11 | €175,000 | €175,000 | = | 0.0% |
| Reserves | 13 | €1,084 | €1,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,084 | €1,084 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,084 | €1,084 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€81 | €8,029 | +€8,109 | |
| Amounts payable | 17/49 | €333,506 | €338,120 | +€4,613 | +1.4% |
| Amounts payable after more than one year | 17 | €77,224 | €77,224 | = | 0.0% |
| Other amounts payable | 178/9 | €77,224 | €77,224 | = | 0.0% |
| Amounts payable within one year | 42/48 | €256,282 | €258,995 | +€2,713 | +1.1% |
| Trade debts | 44 | €215,601 | €215,580 | -€21 | 0.0% |
| Suppliers | 440/4 | €215,601 | €215,580 | -€21 | 0.0% |
| Taxes, remuneration and social security | 45 | €57 | €2,791 | +€2,734 | +4785.7% |
| Taxes | 450/3 | €57 | €2,791 | +€2,734 | +4785.7% |
| Other amounts payable | 47/48 | €40,624 | €40,624 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,900 | +€1,900 | |
| Other operating charges | 640/8 | €634 | €1,581 | +€946 | +149.1% |
| Gross operating margin | 9900 | -€5,500 | -€4,054 | +€1,447 | +26.3% |
| Operating profit (loss) | 9901 | -€6,134 | -€5,634 | +€500 | +8.2% |
| Financial income | 75/76B | €9,394 | €16,549 | +€7,154 | +76.2% |
| Recurring financial income | 75 | €9,394 | €16,549 | +€7,154 | +76.2% |
| Financial charges | 65/66B | €1,260 | - | -€1,260 | |
| Recurring financial charges | 65 | €1,260 | - | -€1,260 | |
| Profit (loss) for the period before taxes | 9903 | €2,000 | €10,915 | +€8,915 | +445.8% |
| Income taxes | 67/77 | €57 | €2,805 | +€2,748 | +4810.7% |
| Profit (loss) for the period | 9904 | €1,943 | €8,109 | +€6,167 | +317.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,943 | €8,109 | +€6,167 | +317.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.