NIPERTO: 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.
NIPERTO
Largest movements
- Cash -€23,770
down €23,770 (-19.5%), from €121,729 to €97,958
mainly Contributions, distributions and other (-€155,587) and Investment in fixed assets (net) (-€8,433)
- Tangible fixed assets +€6,769
up €6,769 (+286.8%), from €2,360 to €9,129
of which Furniture and vehicles: +€4,642
- Reserves -€113,421
down €113,421 (-100.0%), from €113,421 to €0
- Other debts +€95,587
new in 2025: €95,587
- Gross operating margin -€7,899
down €7,899 (-12.4%), from €63,616 to €55,717
- Taxes -€1,752
down €1,752 (-14.1%), from €12,467 to €10,715
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 | €137,736 | €119,858 | -€17,878 | -13.0% |
| Fixed assets | 21/28 | €2,360 | €9,129 | +€6,769 | +286.8% |
| Tangible fixed assets | 22/27 | €2,360 | €9,129 | +€6,769 | +286.8% |
| Plant, machinery and equipment | 23 | €0 | €2,127 | +€2,127 | |
| Furniture and vehicles | 24 | €2,360 | €7,002 | +€4,642 | +196.7% |
| Current assets | 29/58 | €135,376 | €110,729 | -€24,646 | -18.2% |
| Amounts receivable within one year | 40/41 | €10,588 | €10,365 | -€223 | -2.1% |
| Trade receivables | 40 | €10,588 | €10,225 | -€363 | -3.4% |
| Other amounts receivable | 41 | - | €140 | +€140 | |
| Cash at bank and in hand | 54/58 | €121,729 | €97,958 | -€23,770 | -19.5% |
| Deferred charges and accrued income | 490/1 | €3,060 | €2,406 | -€653 | -21.3% |
| Total equity and liabilities | 10/49 | €137,736 | €119,858 | -€17,878 | -13.0% |
| Equity | 10/15 | €115,921 | €2,500 | -€113,421 | -97.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €113,421 | €0 | -€113,421 | -100.0% |
| Distributable reserves | 133 | €113,421 | €0 | -€113,421 | -100.0% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €21,815 | €117,358 | +€95,543 | +438.0% |
| Amounts payable within one year | 42/48 | €21,815 | €117,358 | +€95,543 | +438.0% |
| Trade debts | 44 | €7 | €117 | +€110 | +1592.3% |
| Suppliers | 440/4 | €7 | €117 | +€110 | +1592.3% |
| Taxes, remuneration and social security | 45 | €21,808 | €21,654 | -€154 | -0.7% |
| Taxes | 450/3 | €21,808 | €21,654 | -€154 | -0.7% |
| Other amounts payable | 47/48 | - | €95,587 | +€95,587 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,246 | €1,665 | +€418 | +33.5% |
| Other operating charges | 640/8 | €732 | €753 | +€22 | +3.0% |
| Gross operating margin | 9900 | €63,616 | €55,717 | -€7,899 | -12.4% |
| Operating profit (loss) | 9901 | €61,638 | €53,299 | -€8,339 | -13.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €539 | €418 | -€121 | -22.4% |
| Recurring financial charges | 65 | €539 | €418 | -€121 | -22.4% |
| Profit (loss) for the period before taxes | 9903 | €61,099 | €52,881 | -€8,218 | -13.5% |
| Income taxes | 67/77 | €12,467 | €10,715 | -€1,752 | -14.1% |
| Profit (loss) for the period | 9904 | €48,632 | €42,166 | -€6,466 | -13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €48,632 | €42,166 | -€6,466 | -13.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.