NIPAUVILLE: 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.
NIPAUVILLE
Largest movements
- Receivables within one year +€5,435
up €5,435 (+7.4%), from €73,189 to €78,624
of which Other amounts receivable: +€5,403
- Cash -€1,123
down €1,123 (-16.4%), from €6,833 to €5,710
mainly Receivables within one year (-€5,435) and Deferred charges and accrued income (-€17)
- Reserves +€2,095
up €2,095 (+27.0%), from €7,751 to €9,845
of which Distributable reserves: +€2,095
- Tax, wage and social debts +€1,203
up €1,203 (+31.7%), from €3,795 to €4,998
- Gross operating margin +€14,799
up €14,799, from -€13,375 to €1,424
- Taxes +€1,942
new in 2026: €1,942
- Financial charges -€284
down €284 (-25.7%), from €1,107 to €823
- Financial income -€261
down €261 (-5.8%), from €4,490 to €4,228
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,571 | €84,900 | +€4,329 | +5.4% |
| Current assets | 29/58 | €80,571 | €84,900 | +€4,329 | +5.4% |
| Amounts receivable within one year | 40/41 | €73,189 | €78,624 | +€5,435 | +7.4% |
| Trade receivables | 40 | €0 | €32 | +€32 | |
| Other amounts receivable | 41 | €73,189 | €78,592 | +€5,403 | +7.4% |
| Cash at bank and in hand | 54/58 | €6,833 | €5,710 | -€1,123 | -16.4% |
| Deferred charges and accrued income | 490/1 | €550 | €567 | +€17 | +3.1% |
| Total equity and liabilities | 10/49 | €80,571 | €84,900 | +€4,329 | +5.4% |
| Equity | 10/15 | €26,351 | €28,445 | +€2,095 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,751 | €9,845 | +€2,095 | +27.0% |
| 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 | €5,891 | €7,985 | +€2,095 | +35.6% |
| Amounts payable | 17/49 | €54,221 | €56,455 | +€2,234 | +4.1% |
| Amounts payable within one year | 42/48 | €37,692 | €39,275 | +€1,582 | +4.2% |
| Trade debts | 44 | €1,289 | €1,668 | +€379 | +29.4% |
| Suppliers | 440/4 | €1,289 | €1,668 | +€379 | +29.4% |
| Taxes, remuneration and social security | 45 | €3,795 | €4,998 | +€1,203 | +31.7% |
| Taxes | 450/3 | €3,795 | €4,998 | +€1,203 | +31.7% |
| Other amounts payable | 47/48 | €32,609 | €32,609 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €16,528 | €17,180 | +€652 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €856 | €792 | -€64 | -7.5% |
| Gross operating margin | 9900 | -€13,375 | €1,424 | +€14,799 | |
| Operating profit (loss) | 9901 | -€14,231 | €631 | +€14,863 | |
| Financial income | 75/76B | €4,490 | €4,228 | -€261 | -5.8% |
| Recurring financial income | 75 | €4,490 | €4,228 | -€261 | -5.8% |
| Financial charges | 65/66B | €1,107 | €823 | -€284 | -25.7% |
| Recurring financial charges | 65 | €1,107 | €823 | -€284 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€10,849 | €4,036 | +€14,885 | |
| Income taxes | 67/77 | - | €1,942 | +€1,942 | |
| Profit (loss) for the period | 9904 | -€10,849 | €2,095 | +€12,944 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,849 | €2,095 | +€12,944 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.