Nipari: 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.
Nipari
Largest movements
- Tangible fixed assets +€13,481
up €13,481 (+161.4%), from €8,351 to €21,832
of which Furniture and vehicles: +€11,990
- Receivables within one year +€13,208
up €13,208 (+35.4%), from €37,260 to €50,467
of which Trade receivables: +€13,077
- Cash -€3,807
down €3,807 (-87.4%), from €4,356 to €549
mainly Investment in fixed assets (net) (-€16,610) and Receivables within one year (-€13,208)
- Profit (loss) carried forward +€19,164
up €19,164 (+69.0%), from €27,792 to €46,956
- Other debts +€10,417
up €10,417 (+215.7%), from €4,829 to €15,246
- Tax, wage and social debts -€6,436
down €6,436 (-47.9%), from €13,426 to €6,989
of which Taxes: -€6,436
- Gross operating margin -€8,142
down €8,142 (-21.8%), from €37,390 to €29,248
- Depreciation +€2,469
up €2,469 (+374.3%), from €660 to €3,129
- Taxes -€2,147
down €2,147 (-28.9%), from €7,427 to €5,279
- Financial charges +€692
up €692 (+1161.6%), from €60 to €752
- Financial income +€629
up €629 (+3144.7%), from €20 to €649
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 | €51,103 | €74,609 | +€23,506 | +46.0% |
| Fixed assets | 21/28 | €8,351 | €21,832 | +€13,481 | +161.4% |
| Tangible fixed assets | 22/27 | €8,351 | €21,832 | +€13,481 | +161.4% |
| Plant, machinery and equipment | 23 | - | €1,491 | +€1,491 | |
| Furniture and vehicles | 24 | €8,351 | €20,341 | +€11,990 | +143.6% |
| Current assets | 29/58 | €42,752 | €52,777 | +€10,025 | +23.4% |
| Amounts receivable within one year | 40/41 | €37,260 | €50,467 | +€13,208 | +35.4% |
| Trade receivables | 40 | €37,186 | €50,263 | +€13,077 | +35.2% |
| Other amounts receivable | 41 | €73 | €204 | +€131 | +178.0% |
| Cash at bank and in hand | 54/58 | €4,356 | €549 | -€3,807 | -87.4% |
| Deferred charges and accrued income | 490/1 | €1,136 | €1,761 | +€625 | +55.0% |
| Total equity and liabilities | 10/49 | €51,103 | €74,609 | +€23,506 | +46.0% |
| Equity | 10/15 | €30,292 | €49,456 | +€19,164 | +63.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €27,792 | €46,956 | +€19,164 | +69.0% |
| Amounts payable | 17/49 | €20,810 | €25,153 | +€4,342 | +20.9% |
| Amounts payable within one year | 42/48 | €20,810 | €25,153 | +€4,342 | +20.9% |
| Trade debts | 44 | €2,556 | €2,918 | +€362 | +14.2% |
| Suppliers | 440/4 | €2,556 | €2,918 | +€362 | +14.2% |
| Taxes, remuneration and social security | 45 | €13,426 | €6,989 | -€6,436 | -47.9% |
| Taxes | 450/3 | €9,536 | €3,099 | -€6,436 | -67.5% |
| Remuneration and social security | 454/9 | €3,890 | €3,890 | = | 0.0% |
| Other amounts payable | 47/48 | €4,829 | €15,246 | +€10,417 | +215.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €660 | €3,129 | +€2,469 | +374.3% |
| Other operating charges | 640/8 | €639 | €741 | +€102 | +15.9% |
| Gross operating margin | 9900 | €37,390 | €29,248 | -€8,142 | -21.8% |
| Operating profit (loss) | 9901 | €36,091 | €25,379 | -€10,713 | -29.7% |
| Financial income | 75/76B | €20 | €649 | +€629 | +3144.7% |
| Recurring financial income | 75 | €20 | €649 | +€629 | +3144.7% |
| Financial charges | 65/66B | €60 | €752 | +€692 | +1161.6% |
| Recurring financial charges | 65 | €60 | €752 | +€692 | +1161.6% |
| Profit (loss) for the period before taxes | 9903 | €36,052 | €25,276 | -€10,776 | -29.9% |
| Income taxes | 67/77 | €7,427 | €5,279 | -€2,147 | -28.9% |
| Profit (loss) for the period | 9904 | €28,625 | €19,997 | -€8,628 | -30.1% |
| Profit (loss) for the period to be appropriated | 9905 | €28,625 | €19,997 | -€8,628 | -30.1% |
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 5 October 2026 via checked.be.