NIRIDA: 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.
NIRIDA
Largest movements
- Receivables within one year +€75,963
new in 2024: €75,963
of which Trade receivables: +€75,694
- Stocks and contracts -€70,739
no longer reported in 2024 (was €70,739)
- Tangible fixed assets -€51,184
no longer reported in 2024 (was €51,184)
of which Plant, machinery and equipment: -€45,693
- Cash -€14,256
down €14,256 (-99.6%), from €14,319 to €63
mainly Receivables within one year (-€75,963) and Other debts (-€57,236)
- Financial fixed assets -€10,800
no longer reported in 2024 (was €10,800)
- Other debts -€57,236
down €57,236 (-75.3%), from €75,985 to €18,749
- Trade debts -€18,600
down €18,600 (-100.0%), from €18,603 to €3
- Tax, wage and social debts +€15,138
up €15,138 (+274.2%), from €5,522 to €20,660
- Debts after one year -€11,111
down €11,111 (-33.3%), from €33,334 to €22,223
- Other operating charges +€18,093
up €18,093 (+714.1%), from €2,534 to €20,627
- Staff costs -€16,370
down €16,370 (-76.4%), from €21,436 to €5,066
- Depreciation -€9,310
no longer reported in 2024 (was €9,310)
- Gross operating margin -€7,203
down €7,203 (-20.8%), from €34,589 to €27,387
- Financial charges -€1,790
down €1,790 (-54.7%), from €3,274 to €1,484
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.
Cash bridge derived
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 | €147,625 | €76,025 | -€71,599 | -48.5% |
| Fixed assets | 21/28 | €61,984 | - | -€61,984 | |
| Tangible fixed assets | 22/27 | €51,184 | - | -€51,184 | |
| Plant, machinery and equipment | 23 | €45,693 | - | -€45,693 | |
| Furniture and vehicles | 24 | €5,491 | - | -€5,491 | |
| Financial fixed assets | 28 | €10,800 | - | -€10,800 | |
| Current assets | 29/58 | €85,641 | €76,025 | -€9,616 | -11.2% |
| Stocks and contracts in progress | 3 | €70,739 | - | -€70,739 | |
| Stocks | 30/36 | €70,739 | - | -€70,739 | |
| Amounts receivable within one year | 40/41 | - | €75,963 | +€75,963 | |
| Trade receivables | 40 | - | €75,694 | +€75,694 | |
| Other amounts receivable | 41 | - | €269 | +€269 | |
| Cash at bank and in hand | 54/58 | €14,319 | €63 | -€14,256 | -99.6% |
| Deferred charges and accrued income | 490/1 | €584 | - | -€584 | |
| Total equity and liabilities | 10/49 | €147,625 | €76,025 | -€71,599 | -48.5% |
| Equity | 10/15 | €3,071 | €3,281 | +€210 | +6.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,071 | €1,281 | +€210 | +19.6% |
| Amounts payable | 17/49 | €144,554 | €72,745 | -€71,809 | -49.7% |
| Amounts payable after more than one year | 17 | €33,334 | €22,223 | -€11,111 | -33.3% |
| Financial debts | 170/4 | €33,334 | €22,223 | -€11,111 | -33.3% |
| Amounts payable within one year | 42/48 | €111,220 | €50,522 | -€60,698 | -54.6% |
| Current portion of amounts payable after more than one year | 42 | €11,111 | €11,111 | = | 0.0% |
| Trade debts | 44 | €18,603 | €3 | -€18,600 | -100.0% |
| Suppliers | 440/4 | €18,603 | €3 | -€18,600 | -100.0% |
| Taxes, remuneration and social security | 45 | €5,522 | €20,660 | +€15,138 | +274.2% |
| Taxes | 450/3 | €5,522 | €20,660 | +€15,138 | +274.2% |
| Other amounts payable | 47/48 | €75,985 | €18,749 | -€57,236 | -75.3% |
| Remuneration, social security and pensions | 62 | €21,436 | €5,066 | -€16,370 | -76.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,310 | - | -€9,310 | |
| Other operating charges | 640/8 | €2,534 | €20,627 | +€18,093 | +714.1% |
| Gross operating margin | 9900 | €34,589 | €27,387 | -€7,203 | -20.8% |
| Operating profit (loss) | 9901 | €1,310 | €1,694 | +€384 | +29.3% |
| Financial income | 75/76B | €85 | €0 | -€85 | -100.0% |
| Recurring financial income | 75 | €85 | €0 | -€85 | -100.0% |
| Financial charges | 65/66B | €3,274 | €1,484 | -€1,790 | -54.7% |
| Recurring financial charges | 65 | €3,274 | €1,484 | -€1,790 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,879 | €210 | +€2,089 | |
| Profit (loss) for the period | 9904 | -€1,879 | €210 | +€2,089 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,879 | €210 | +€2,089 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.