NIRVANA HOLDING: 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.
What changed
NIRVANA HOLDING
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€15,221
2024 · €183,780-€199,001
Equity
€257,687
2024 · €272,908-€15,221
Cash
€59
2024 · €1,630-€1,571
Balance sheet total
€258,254
2024 · €274,018-€15,764
Largest movements
Assets
- Receivables within one year -€14,105
down €14,105 (-5.2%), from €270,860 to €256,756
Equity and liabilities
- Profit (loss) carried forward -€15,221
new in 2025: -€15,221
Income statement
- Gross operating margin -€199,978
down €199,978, from €184,999 to -€14,979
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.
Result 2024
€183,780
Gross operating margin
-€199,978
Depreciation
+€63
Other operating charges
+€148
Financial charges
+€766
Result 2025
-€15,221
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.
From operations
-€1,571
Investment
€0
Financing
€0
Cash 2024
€1,630
From operations (derived)
-€1,571
Net result for the year
-€15,221
Depreciation
+€88
Receivables within one year
+€14,105
Trade debts
-€543
Cash 2025
€59
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €274,018 | €258,254 | -€15,764 | -5.8% |
| Fixed assets | 21/28 | €1,528 | €1,440 | -€88 | -5.8% |
| Tangible fixed assets | 22/27 | €88 | - | -€88 | |
| Plant, machinery and equipment | 23 | €88 | - | -€88 | |
| Financial fixed assets | 28 | €1,440 | €1,440 | = | 0.0% |
| Current assets | 29/58 | €272,490 | €256,814 | -€15,676 | -5.8% |
| Amounts receivable within one year | 40/41 | €270,860 | €256,756 | -€14,105 | -5.2% |
| Other amounts receivable | 41 | €270,860 | €256,756 | -€14,105 | -5.2% |
| Cash at bank and in hand | 54/58 | €1,630 | €59 | -€1,571 | -96.4% |
| Total equity and liabilities | 10/49 | €274,018 | €258,254 | -€15,764 | -5.8% |
| Equity | 10/15 | €272,908 | €257,687 | -€15,221 | -5.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €122,908 | €122,908 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €107,908 | €107,908 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,221 | -€15,221 | |
| Amounts payable | 17/49 | €1,110 | €567 | -€543 | -48.9% |
| Amounts payable within one year | 42/48 | €1,110 | €567 | -€543 | -48.9% |
| Trade debts | 44 | €1,110 | €567 | -€543 | -48.9% |
| Suppliers | 440/4 | €1,110 | €567 | -€543 | -48.9% |
| Non-recurring operating income | 76A | €208,748 | - | -€208,748 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €151 | €88 | -€63 | -41.7% |
| Other operating charges | 640/8 | €148 | - | -€148 | |
| Gross operating margin | 9900 | €184,999 | -€14,979 | -€199,978 | |
| Operating profit (loss) | 9901 | €184,699 | -€15,068 | -€199,767 | |
| Financial charges | 65/66B | €919 | €153 | -€766 | -83.3% |
| Recurring financial charges | 65 | €919 | €153 | -€766 | -83.3% |
| Profit (loss) for the period before taxes | 9903 | €183,780 | -€15,221 | -€199,001 | |
| Profit (loss) for the period | 9904 | €183,780 | -€15,221 | -€199,001 | |
| Profit (loss) for the period to be appropriated | 9905 | €183,780 | -€15,221 | -€199,001 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.