NIS DESIGN: 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.
NIS DESIGN
Largest movements
- Cash -€20,993
down €20,993 (-67.1%), from €31,267 to €10,274
mainly Tax, wage and social debts (-€16,913) and Receivables within one year (-€7,523)
- Receivables within one year +€7,523
up €7,523 (+8.4%), from €89,785 to €97,308
of which Other amounts receivable: +€9,446
- Tax, wage and social debts -€16,913
down €16,913 (-71.9%), from €23,509 to €6,596
of which Remuneration and social security: -€9,790
- Trade debts +€2,752
up €2,752 (+302,444%), from €1 to €2,753
- Gross operating margin -€33,340
down €33,340 (-71.6%), from €46,537 to €13,197
- Financial charges -€20,840
down €20,840 (-78.7%), from €26,492 to €5,652
- Other operating charges -€4,259
down €4,259 (-74.6%), from €5,706 to €1,447
- Financial income +€901
up €901 (+3,002%), from €30 to €931
- Depreciation +€693
up €693 (+47.4%), from €1,462 to €2,156
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 | €124,304 | €110,669 | -€13,635 | -11.0% |
| Fixed assets | 21/28 | €3,045 | €2,176 | -€869 | -28.5% |
| Tangible fixed assets | 22/27 | €3,045 | €2,176 | -€869 | -28.5% |
| Plant, machinery and equipment | 23 | €1,485 | €726 | -€759 | -51.1% |
| Furniture and vehicles | 24 | €1,560 | €1,450 | -€110 | -7.1% |
| Current assets | 29/58 | €121,258 | €108,493 | -€12,765 | -10.5% |
| Amounts receivable within one year | 40/41 | €89,785 | €97,308 | +€7,523 | +8.4% |
| Trade receivables | 40 | €40,796 | €38,873 | -€1,923 | -4.7% |
| Other amounts receivable | 41 | €48,989 | €58,435 | +€9,446 | +19.3% |
| Cash at bank and in hand | 54/58 | €31,267 | €10,274 | -€20,993 | -67.1% |
| Deferred charges and accrued income | 490/1 | €206 | €911 | +€704 | +341% |
| Total equity and liabilities | 10/49 | €124,304 | €110,669 | -€13,635 | -11.0% |
| Equity | 10/15 | €100,794 | €101,320 | +€526 | +0.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €500 | €500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €95,294 | €95,820 | +€526 | +0.6% |
| Amounts payable | 17/49 | €23,510 | €9,349 | -€14,161 | -60.2% |
| Amounts payable within one year | 42/48 | €23,510 | €9,349 | -€14,161 | -60.2% |
| Trade debts | 44 | €1 | €2,753 | +€2,752 | +302,444% |
| Suppliers | 440/4 | €1 | €2,753 | +€2,752 | +302,444% |
| Taxes, remuneration and social security | 45 | €23,509 | €6,596 | -€16,913 | -71.9% |
| Taxes | 450/3 | €10,569 | €3,446 | -€7,123 | -67.4% |
| Remuneration and social security | 454/9 | €12,940 | €3,150 | -€9,790 | -75.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,462 | €2,156 | +€693 | +47.4% |
| Other operating charges | 640/8 | €5,706 | €1,447 | -€4,259 | -74.6% |
| Gross operating margin | 9900 | €46,537 | €13,197 | -€33,340 | -71.6% |
| Operating profit (loss) | 9901 | €39,369 | €9,594 | -€29,775 | -75.6% |
| Financial income | 75/76B | €30 | €931 | +€901 | +3,002% |
| Recurring financial income | 75 | €30 | €931 | +€901 | +3,002% |
| Financial charges | 65/66B | €26,492 | €5,652 | -€20,840 | -78.7% |
| Recurring financial charges | 65 | €26,492 | €5,652 | -€20,840 | -78.7% |
| Profit (loss) for the period before taxes | 9903 | €12,907 | €4,873 | -€8,034 | -62.2% |
| Income taxes | 67/77 | €4,160 | €4,347 | +€188 | +4.5% |
| Profit (loss) for the period | 9904 | €8,747 | €526 | -€8,221 | -94.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,747 | €526 | -€8,221 | -94.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.