NISA BOUTIQUE: what changed
NISA BOUTIQUE
Largest movements
- Receivables within one year +€18,059
up €18,059 (+82,688%), from €22 to €18,081
of which Other amounts receivable: +€18,059
- Stocks and contracts -€3,500
down €3,500 (-10.5%), from €33,225 to €29,725
- Tangible fixed assets -€3,343
down €3,343 (-34.2%), from €9,767 to €6,424
of which Furniture and vehicles: -€2,943
- Cash -€1,101
down €1,101 (-42.3%), from €2,602 to €1,500
mainly Receivables within one year (-€18,059) and Tax, wage and social debts (-€2,688)
- Trade debts +€10,846
up €10,846 (+77.9%), from €13,930 to €24,776
- Profit (loss) carried forward +€4,268
up €4,268 (+28.5%), from €14,981 to €19,250
- Tax, wage and social debts -€2,688
down €2,688 (-21.5%), from €12,518 to €9,830
- Debts after one year -€1,598
no longer reported in 2025 (was €1,598)
- Gross operating margin -€6,458
down €6,458 (-34.8%), from €18,557 to €12,098
- Staff costs -€1,768
down €1,768 (-55.0%), from €3,213 to €1,445
- Taxes -€852
down €852 (-32.3%), from €2,642 to €1,790
- Depreciation +€818
up €818 (+32.4%), from €2,525 to €3,343
- Other operating charges -€491
down €491 (-34.6%), from €1,419 to €928
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,350 | €56,454 | +€10,104 | +21.8% |
| Fixed assets | 21/28 | €9,767 | €6,424 | -€3,343 | -34.2% |
| Tangible fixed assets | 22/27 | €9,767 | €6,424 | -€3,343 | -34.2% |
| Furniture and vehicles | 24 | €6,867 | €3,924 | -€2,943 | -42.9% |
| Other tangible fixed assets | 26 | €2,900 | €2,500 | -€400 | -13.8% |
| Current assets | 29/58 | €36,583 | €50,030 | +€13,447 | +36.8% |
| Stocks and contracts in progress | 3 | €33,225 | €29,725 | -€3,500 | -10.5% |
| Stocks | 30/36 | €33,225 | €29,725 | -€3,500 | -10.5% |
| Amounts receivable within one year | 40/41 | €22 | €18,081 | +€18,059 | +82,688% |
| Trade receivables | 40 | - | €0 | +€0 | |
| Other amounts receivable | 41 | €22 | €18,081 | +€18,059 | +82,688% |
| Cash at bank and in hand | 54/58 | €2,602 | €1,500 | -€1,101 | -42.3% |
| Deferred charges and accrued income | 490/1 | €734 | €724 | -€11 | -1.5% |
| Total equity and liabilities | 10/49 | €46,350 | €56,454 | +€10,104 | +21.8% |
| Equity | 10/15 | €15,981 | €20,250 | +€4,268 | +26.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,981 | €19,250 | +€4,268 | +28.5% |
| Amounts payable | 17/49 | €30,369 | €36,205 | +€5,836 | +19.2% |
| Amounts payable after more than one year | 17 | €1,598 | - | -€1,598 | |
| Financial debts | 170/4 | €1,598 | - | -€1,598 | |
| Amounts payable within one year | 42/48 | €28,771 | €36,205 | +€7,434 | +25.8% |
| Current portion of amounts payable after more than one year | 42 | €2,076 | €1,598 | -€477 | -23.0% |
| Trade debts | 44 | €13,930 | €24,776 | +€10,846 | +77.9% |
| Suppliers | 440/4 | €13,930 | €24,776 | +€10,846 | +77.9% |
| Taxes, remuneration and social security | 45 | €12,518 | €9,830 | -€2,688 | -21.5% |
| Taxes | 450/3 | €12,518 | €9,830 | -€2,688 | -21.5% |
| Other amounts payable | 47/48 | €247 | - | -€247 | |
| Remuneration, social security and pensions | 62 | €3,213 | €1,445 | -€1,768 | -55.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,525 | €3,343 | +€818 | +32.4% |
| Other operating charges | 640/8 | €1,419 | €928 | -€491 | -34.6% |
| Gross operating margin | 9900 | €18,557 | €12,098 | -€6,458 | -34.8% |
| Operating profit (loss) | 9901 | €11,400 | €6,383 | -€5,017 | -44.0% |
| Financial charges | 65/66B | €379 | €324 | -€55 | -14.5% |
| Recurring financial charges | 65 | €379 | €324 | -€55 | -14.5% |
| Profit (loss) for the period before taxes | 9903 | €11,021 | €6,058 | -€4,962 | -45.0% |
| Income taxes | 67/77 | €2,642 | €1,790 | -€852 | -32.3% |
| Profit (loss) for the period | 9904 | €8,378 | €4,268 | -€4,110 | -49.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,378 | €4,268 | -€4,110 | -49.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.