Nios Pro: 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.
Nios Pro
Largest movements
- Receivables within one year +€42,492
up €42,492 (+86.8%), from €48,972 to €91,464
of which Trade receivables: +€44,064
- Tangible fixed assets +€6,398
up €6,398 (+179%), from €3,576 to €9,974
of which Furniture and vehicles: +€5,000
- Cash -€4,259
down €4,259 (-30.4%), from €14,032 to €9,773
mainly Receivables within one year (-€42,492) and Trade debts (-€8,565)
- Profit (loss) carried forward +€32,331
up €32,331 (+106%), from €30,630 to €62,961
- Tax, wage and social debts +€10,565
up €10,565 (+116%), from €9,077 to €19,642
- Accrued charges and deferred income +€10,300
up €10,300 (+343%), from €3,000 to €13,300
- Trade debts -€8,565
down €8,565 (-86.9%), from €9,861 to €1,295
- Gross operating margin +€20,992
up €20,992 (+155%), from €13,527 to €34,518
- Other operating charges -€1,886
down €1,886 (-78.2%), from €2,412 to €526
- Depreciation -€1,357
no longer reported in 2024 (was €1,357)
- Financial charges +€872
up €872 (+111%), from €789 to €1,662
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.
Derived cash bridge
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 | €71,167 | €115,798 | +€44,631 | +62.7% |
| Fixed assets | 21/28 | €8,163 | €14,561 | +€6,398 | +78.4% |
| Tangible fixed assets | 22/27 | €3,576 | €9,974 | +€6,398 | +179% |
| Plant, machinery and equipment | 23 | €594 | €1,992 | +€1,398 | +235% |
| Furniture and vehicles | 24 | €2,630 | €7,630 | +€5,000 | +190% |
| Other tangible fixed assets | 26 | €352 | €352 | = | 0.0% |
| Financial fixed assets | 28 | €4,587 | €4,587 | = | 0.0% |
| Current assets | 29/58 | €63,004 | €101,237 | +€38,233 | +60.7% |
| Amounts receivable within one year | 40/41 | €48,972 | €91,464 | +€42,492 | +86.8% |
| Trade receivables | 40 | €7,361 | €51,425 | +€44,064 | +599% |
| Other amounts receivable | 41 | €41,611 | €40,039 | -€1,573 | -3.8% |
| Cash at bank and in hand | 54/58 | €14,032 | €9,773 | -€4,259 | -30.4% |
| Total equity and liabilities | 10/49 | €71,167 | €115,798 | +€44,631 | +62.7% |
| Equity | 10/15 | €49,230 | €81,561 | +€32,331 | +65.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | - | -€18,600 | |
| Other | 1109/19 | €18,600 | - | -€18,600 | |
| Profit (loss) carried forward | 14 | €30,630 | €62,961 | +€32,331 | +106% |
| Amounts payable | 17/49 | €21,938 | €34,237 | +€12,300 | +56.1% |
| Amounts payable within one year | 42/48 | €18,938 | €20,937 | +€2,000 | +10.6% |
| Trade debts | 44 | €9,861 | €1,295 | -€8,565 | -86.9% |
| Suppliers | 440/4 | €9,861 | €1,295 | -€8,565 | -86.9% |
| Taxes, remuneration and social security | 45 | €9,077 | €19,642 | +€10,565 | +116% |
| Taxes | 450/3 | €9,077 | €19,642 | +€10,565 | +116% |
| Accrued charges and deferred income | 492/3 | €3,000 | €13,300 | +€10,300 | +343% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,357 | - | -€1,357 | |
| Other operating charges | 640/8 | €2,412 | €526 | -€1,886 | -78.2% |
| Gross operating margin | 9900 | €13,527 | €34,518 | +€20,992 | +155% |
| Operating profit (loss) | 9901 | €9,758 | €33,993 | +€24,235 | +248% |
| Financial charges | 65/66B | €789 | €1,662 | +€872 | +111% |
| Recurring financial charges | 65 | €789 | €1,662 | +€872 | +111% |
| Profit (loss) for the period before taxes | 9903 | €8,969 | €32,331 | +€23,362 | +260% |
| Profit (loss) for the period | 9904 | €8,969 | €32,331 | +€23,362 | +260% |
| Profit (loss) for the period to be appropriated | 9905 | €8,969 | €32,331 | +€23,362 | +260% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.