NIOU: 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.
NIOU
Largest movements
- Receivables within one year +€8,054
up €8,054 (+3.7%), from €218,293 to €226,348
- Other debts +€5,865
up €5,865 (+4.8%), from €121,565 to €127,430
- Profit (loss) carried forward +€4,406
up €4,406 (+5.9%), from €74,564 to €78,970
- Financial income +€1,868
up €1,868 (+16.1%), from €11,606 to €13,474
- Gross operating margin +€600
up €600 (+29.4%), from -€2,040 to -€1,440
- Purchases and services -€600
down €600 (-29.4%), from €2,040 to €1,440
- Taxes +€446
up €446 (+57.0%), from €783 to €1,228
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €218,293 | €226,348 | +€8,054 | +3.7% |
| Current assets | 29/58 | €218,293 | €226,348 | +€8,054 | +3.7% |
| Amounts receivable within one year | 40/41 | €218,293 | €226,348 | +€8,054 | +3.7% |
| Other amounts receivable | 41 | €218,293 | €226,348 | +€8,054 | +3.7% |
| Total equity and liabilities | 10/49 | €218,293 | €226,348 | +€8,054 | +3.7% |
| Equity | 10/15 | €86,774 | €91,180 | +€4,406 | +5.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,010 | €6,010 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €4,150 | €4,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,564 | €78,970 | +€4,406 | +5.9% |
| Amounts payable | 17/49 | €131,519 | €135,168 | +€3,648 | +2.8% |
| Amounts payable within one year | 42/48 | €125,022 | €128,658 | +€3,636 | +2.9% |
| Taxes, remuneration and social security | 45 | €3,457 | €1,228 | -€2,228 | -64.5% |
| Taxes | 450/3 | €3,457 | €1,228 | -€2,228 | -64.5% |
| Other amounts payable | 47/48 | €121,565 | €127,430 | +€5,865 | +4.8% |
| Accrued charges and deferred income | 492/3 | €6,497 | €6,510 | +€12 | +0.2% |
| Goods, raw materials, services and sundry goods | 60/61 | €2,040 | €1,440 | -€600 | -29.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,040 | -€1,440 | +€600 | +29.4% |
| Operating profit (loss) | 9901 | -€2,427 | -€1,840 | +€588 | +24.2% |
| Financial income | 75/76B | €11,606 | €13,474 | +€1,868 | +16.1% |
| Recurring financial income | 75 | €11,606 | €13,474 | +€1,868 | +16.1% |
| Financial charges | 65/66B | €14 | - | -€14 | |
| Recurring financial charges | 65 | €14 | - | -€14 | |
| Profit (loss) for the period before taxes | 9903 | €9,165 | €11,634 | +€2,469 | +26.9% |
| Income taxes | 67/77 | €783 | €1,228 | +€446 | +57.0% |
| Profit (loss) for the period | 9904 | €8,383 | €10,406 | +€2,023 | +24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,383 | €10,406 | +€2,023 | +24.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.