NIRO SOLUTIONS: 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.
NIRO SOLUTIONS
Largest movements
- Cash -€6,912
down €6,912 (-58.2%), from €11,867 to €4,955
mainly Tax, wage and social debts (-€9,151) and Receivables within one year (-€2,300)
- Receivables within one year +€2,300
up €2,300 (+15.8%), from €14,590 to €16,890
of which Other amounts receivable: +€2,498
- Tangible fixed assets -€789
down €789 (-37.8%), from €2,087 to €1,298
- Formation expenses -€569
down €569 (-25.7%), from €2,211 to €1,643
- Tax, wage and social debts -€9,151
down €9,151 (-75.6%), from €12,112 to €2,961
of which Taxes: -€7,064
- Trade debts +€3,228
up €3,228 (+588%), from €549 to €3,778
- Advances received +€1,984
new in 2025: €1,984
- Profit (loss) carried forward -€1,614
new in 2025: -€1,614
- Other debts -€378
down €378 (-71.7%), from €528 to €150
- Gross operating margin -€18,982
down €18,982 (-98.2%), from €19,334 to €352
- Taxes -€5,038
down €5,038 (-93.3%), from €5,398 to €360
- Other operating charges +€500
up €500 (+396%), from €126 to €626
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.
Derived cash bridge
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 | €30,942 | €25,010 | -€5,932 | -19.2% |
| Formation expenses | 20 | €2,211 | €1,643 | -€569 | -25.7% |
| Fixed assets | 21/28 | €2,087 | €1,298 | -€789 | -37.8% |
| Tangible fixed assets | 22/27 | €2,087 | €1,298 | -€789 | -37.8% |
| Furniture and vehicles | 24 | €2,087 | €1,298 | -€789 | -37.8% |
| Current assets | 29/58 | €26,644 | €22,070 | -€4,574 | -17.2% |
| Amounts receivable within one year | 40/41 | €14,590 | €16,890 | +€2,300 | +15.8% |
| Trade receivables | 40 | €5,643 | €5,445 | -€198 | -3.5% |
| Other amounts receivable | 41 | €8,947 | €11,445 | +€2,498 | +27.9% |
| Cash at bank and in hand | 54/58 | €11,867 | €4,955 | -€6,912 | -58.2% |
| Deferred charges and accrued income | 490/1 | €187 | €225 | +€38 | +20.2% |
| Total equity and liabilities | 10/49 | €30,942 | €25,010 | -€5,932 | -19.2% |
| Equity | 10/15 | €17,752 | €16,138 | -€1,614 | -9.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €12,752 | €12,752 | = | 0.0% |
| Distributable reserves | 133 | €12,752 | €12,752 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€1,614 | -€1,614 | |
| Amounts payable | 17/49 | €13,190 | €8,872 | -€4,318 | -32.7% |
| Amounts payable within one year | 42/48 | €13,190 | €8,872 | -€4,318 | -32.7% |
| Trade debts | 44 | €549 | €3,778 | +€3,228 | +588% |
| Suppliers | 440/4 | €549 | €3,778 | +€3,228 | +588% |
| Advances received on contracts in progress | 46 | - | €1,984 | +€1,984 | |
| Taxes, remuneration and social security | 45 | €12,112 | €2,961 | -€9,151 | -75.6% |
| Taxes | 450/3 | €10,025 | €2,961 | -€7,064 | -70.5% |
| Remuneration and social security | 454/9 | €2,087 | €0 | -€2,087 | -100% |
| Other amounts payable | 47/48 | €528 | €150 | -€378 | -71.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,200 | €1,358 | +€158 | +13.2% |
| Other operating charges | 640/8 | €126 | €626 | +€500 | +396% |
| Gross operating margin | 9900 | €19,334 | €352 | -€18,982 | -98.2% |
| Operating profit (loss) | 9901 | €18,008 | -€1,632 | -€19,639 | |
| Financial income | 75/76B | €449 | €498 | +€49 | +11.0% |
| Recurring financial income | 75 | €449 | €498 | +€49 | +11.0% |
| Financial charges | 65/66B | €306 | €121 | -€186 | -60.6% |
| Recurring financial charges | 65 | €306 | €121 | -€186 | -60.6% |
| Profit (loss) for the period before taxes | 9903 | €18,150 | -€1,254 | -€19,404 | |
| Income taxes | 67/77 | €5,398 | €360 | -€5,038 | -93.3% |
| Profit (loss) for the period | 9904 | €12,752 | -€1,614 | -€14,366 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,752 | -€1,614 | -€14,366 |
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 16 October 2026 via checked.be.