NIROS GROUP: 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.
NIROS GROUP
Largest movements
- Cash +€22,761
up €22,761 (+3,499%), from €651 to €23,412
mainly Other debts (+€25,000) and Net result for the year (+€15,511)
- Tangible fixed assets -€5,735
down €5,735 (-66.4%), from €8,640 to €2,905
of which Furniture and vehicles: -€5,292
- Deferred charges and accrued income +€2,296
up €2,296 (+305%), from €753 to €3,050
- Other debts +€25,000
new in 2025: €25,000
- Profit (loss) carried forward -€9,489
down €9,489 (-67.2%), from €14,110 to €4,621
- Tax, wage and social debts +€3,100
up €3,100 (+63.1%), from €4,911 to €8,011
- Trade debts +€766
up €766 (+125%), from €611 to €1,377
- Gross operating margin +€10,979
up €10,979 (+60.9%), from €18,014 to €28,993
- Taxes +€2,088
up €2,088 (+53.5%), from €3,903 to €5,991
- Depreciation +€344
up €344 (+6.4%), from €5,391 to €5,735
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 | €21,632 | €41,009 | +€19,377 | +89.6% |
| Fixed assets | 21/28 | €9,040 | €3,305 | -€5,735 | -63.4% |
| Tangible fixed assets | 22/27 | €8,640 | €2,905 | -€5,735 | -66.4% |
| Plant, machinery and equipment | 23 | €1,230 | €787 | -€443 | -36.0% |
| Furniture and vehicles | 24 | €7,410 | €2,119 | -€5,292 | -71.4% |
| Financial fixed assets | 28 | €400 | €400 | = | 0.0% |
| Current assets | 29/58 | €12,592 | €37,704 | +€25,112 | +199% |
| Amounts receivable within one year | 40/41 | €11,188 | €11,242 | +€55 | +0.5% |
| Trade receivables | 40 | €6,120 | - | -€6,120 | |
| Other amounts receivable | 41 | €5,068 | €11,242 | +€6,175 | +122% |
| Cash at bank and in hand | 54/58 | €651 | €23,412 | +€22,761 | +3,499% |
| Deferred charges and accrued income | 490/1 | €753 | €3,050 | +€2,296 | +305% |
| Total equity and liabilities | 10/49 | €21,632 | €41,009 | +€19,377 | +89.6% |
| Equity | 10/15 | €16,110 | €6,621 | -€9,489 | -58.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,110 | €4,621 | -€9,489 | -67.2% |
| Amounts payable | 17/49 | €5,522 | €34,388 | +€28,866 | +523% |
| Amounts payable within one year | 42/48 | €5,522 | €34,388 | +€28,866 | +523% |
| Trade debts | 44 | €611 | €1,377 | +€766 | +125% |
| Suppliers | 440/4 | €611 | €1,377 | +€766 | +125% |
| Taxes, remuneration and social security | 45 | €4,911 | €8,011 | +€3,100 | +63.1% |
| Taxes | 450/3 | €4,911 | €8,011 | +€3,100 | +63.1% |
| Other amounts payable | 47/48 | - | €25,000 | +€25,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,391 | €5,735 | +€344 | +6.4% |
| Other operating charges | 640/8 | €1,910 | €1,646 | -€264 | -13.8% |
| Gross operating margin | 9900 | €18,014 | €28,993 | +€10,979 | +60.9% |
| Operating profit (loss) | 9901 | €10,713 | €21,612 | +€10,899 | +102% |
| Financial charges | 65/66B | €105 | €110 | +€5 | +4.8% |
| Recurring financial charges | 65 | €105 | €110 | +€5 | +4.8% |
| Profit (loss) for the period before taxes | 9903 | €10,608 | €21,502 | +€10,894 | +103% |
| Income taxes | 67/77 | €3,903 | €5,991 | +€2,088 | +53.5% |
| Profit (loss) for the period | 9904 | €6,705 | €15,511 | +€8,806 | +131% |
| Profit (loss) for the period to be appropriated | 9905 | €6,705 | €15,511 | +€8,806 | +131% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.