Nirosa: 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.
Nirosa
Largest movements
- Tangible fixed assets +€16,635
up €16,635 (+76.5%), from €21,744 to €38,378
of which Other tangible fixed assets: +€14,365
- Receivables within one year +€8,011
up €8,011 (+47.3%), from €16,940 to €24,951
of which Other amounts receivable: +€7,769
- Cash +€5,647
up €5,647 (+23.6%), from €23,969 to €29,616
mainly Net result for the year (+€34,677) and Depreciation (+€7,253)
- Deferred charges and accrued income +€2,341
new in 2024: €2,341
- Reserves +€33,000
up €33,000 (+73.3%), from €45,000 to €78,000
- Tax, wage and social debts -€1,844
down €1,844 (-15.7%), from €11,707 to €9,863
of which Taxes: -€1,678
- Trade debts +€1,737
up €1,737 (+201%), from €864 to €2,601
- Accrued charges and deferred income -€1,167
down €1,167 (-62.0%), from €1,884 to €716
- Gross operating margin -€8,835
down €8,835 (-13.9%), from €63,693 to €54,858
- Depreciation +€4,370
up €4,370 (+152%), from €2,883 to €7,253
- Taxes -€2,153
down €2,153 (-16.4%), from €13,117 to €10,964
- Other operating charges +€1,061
up €1,061 (+972%), from €109 to €1,170
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.
Derived cash bridge
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 | €62,653 | €95,286 | +€32,634 | +52.1% |
| Fixed assets | 21/28 | €21,744 | €38,378 | +€16,635 | +76.5% |
| Tangible fixed assets | 22/27 | €21,744 | €38,378 | +€16,635 | +76.5% |
| Furniture and vehicles | 24 | €2,410 | €4,680 | +€2,270 | +94.2% |
| Other tangible fixed assets | 26 | €19,333 | €33,698 | +€14,365 | +74.3% |
| Current assets | 29/58 | €40,909 | €56,908 | +€15,999 | +39.1% |
| Amounts receivable within one year | 40/41 | €16,940 | €24,951 | +€8,011 | +47.3% |
| Trade receivables | 40 | €16,940 | €17,182 | +€242 | +1.4% |
| Other amounts receivable | 41 | - | €7,769 | +€7,769 | |
| Cash at bank and in hand | 54/58 | €23,969 | €29,616 | +€5,647 | +23.6% |
| Deferred charges and accrued income | 490/1 | - | €2,341 | +€2,341 | |
| Total equity and liabilities | 10/49 | €62,653 | €95,286 | +€32,634 | +52.1% |
| Equity | 10/15 | €47,614 | €81,459 | +€33,844 | +71.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €45,000 | €78,000 | +€33,000 | +73.3% |
| Distributable reserves | 133 | €45,000 | €78,000 | +€33,000 | +73.3% |
| Profit (loss) carried forward | 14 | €614 | €1,459 | +€844 | +137% |
| Amounts payable | 17/49 | €15,038 | €13,828 | -€1,211 | -8.1% |
| Amounts payable within one year | 42/48 | €13,155 | €13,111 | -€43 | -0.3% |
| Trade debts | 44 | €864 | €2,601 | +€1,737 | +201% |
| Suppliers | 440/4 | €864 | €2,601 | +€1,737 | +201% |
| Taxes, remuneration and social security | 45 | €11,707 | €9,863 | -€1,844 | -15.7% |
| Taxes | 450/3 | €11,541 | €9,863 | -€1,678 | -14.5% |
| Remuneration and social security | 454/9 | €166 | - | -€166 | |
| Other amounts payable | 47/48 | €584 | €647 | +€63 | +10.9% |
| Accrued charges and deferred income | 492/3 | €1,884 | €716 | -€1,167 | -62.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,883 | €7,253 | +€4,370 | +152% |
| Other operating charges | 640/8 | €109 | €1,170 | +€1,061 | +972% |
| Gross operating margin | 9900 | €63,693 | €54,858 | -€8,835 | -13.9% |
| Operating profit (loss) | 9901 | €60,701 | €46,435 | -€14,266 | -23.5% |
| Financial income | 75/76B | €1 | €4 | +€3 | +319% |
| Recurring financial income | 75 | €1 | €4 | +€3 | +319% |
| Financial charges | 65/66B | €1,170 | €797 | -€373 | -31.9% |
| Recurring financial charges | 65 | €1,170 | €797 | -€373 | -31.9% |
| Profit (loss) for the period before taxes | 9903 | €59,532 | €45,641 | -€13,890 | -23.3% |
| Income taxes | 67/77 | €13,117 | €10,964 | -€2,153 | -16.4% |
| Profit (loss) for the period | 9904 | €46,414 | €34,677 | -€11,737 | -25.3% |
| Profit (loss) for the period to be appropriated | 9905 | €46,414 | €34,677 | -€11,737 | -25.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.