Nisa Home: what changed
Nisa Home
Largest movements
- Cash -€25,708
down €25,708 (-77.3%), from €33,278 to €7,570
mainly Stocks and contracts (-€13,680) and Investment in fixed assets (net) (-€5,785)
- Stocks and contracts +€13,680
up €13,680 (+17.8%), from €76,757 to €90,437
- Tangible fixed assets +€5,715
new in 2025: €5,715
- Receivables within one year +€3,937
up €3,937 (+86.2%), from €4,569 to €8,506
- Intangible fixed assets -€1,791
down €1,791 (-26.2%), from €6,827 to €5,035
- Tax, wage and social debts -€3,039
down €3,039 (-11.0%), from €27,715 to €24,676
of which Taxes: -€7,151
- Gross operating margin -€6,107
down €6,107 (-12.9%), from €47,235 to €41,129
- Staff costs +€2,457
up €2,457 (+7.3%), from €33,830 to €36,287
- Taxes -€1,938
down €1,938 (-84.6%), from €2,290 to €352
- Financial income +€710
up €710 (+571%), from €124 to €834
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 | €121,431 | €117,264 | -€4,167 | -3.4% |
| Fixed assets | 21/28 | €6,827 | €10,751 | +€3,924 | +57.5% |
| Intangible fixed assets | 21 | €6,827 | €5,035 | -€1,791 | -26.2% |
| Tangible fixed assets | 22/27 | - | €5,715 | +€5,715 | |
| Furniture and vehicles | 24 | - | €5,715 | +€5,715 | |
| Current assets | 29/58 | €114,604 | €106,513 | -€8,091 | -7.1% |
| Stocks and contracts in progress | 3 | €76,757 | €90,437 | +€13,680 | +17.8% |
| Stocks | 30/36 | €76,757 | €90,437 | +€13,680 | +17.8% |
| Amounts receivable within one year | 40/41 | €4,569 | €8,506 | +€3,937 | +86.2% |
| Other amounts receivable | 41 | €4,569 | €8,506 | +€3,937 | +86.2% |
| Cash at bank and in hand | 54/58 | €33,278 | €7,570 | -€25,708 | -77.3% |
| Total equity and liabilities | 10/49 | €121,431 | €117,264 | -€4,167 | -3.4% |
| Equity | 10/15 | €60,025 | €60,611 | +€586 | +1.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €47,625 | €48,211 | +€586 | +1.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €45,765 | €46,351 | +€586 | +1.3% |
| Amounts payable | 17/49 | €61,406 | €56,653 | -€4,753 | -7.7% |
| Amounts payable within one year | 42/48 | €61,406 | €56,653 | -€4,753 | -7.7% |
| Financial debts | 43 | €1,020 | - | -€1,020 | |
| Credit institutions | 430/8 | €1,020 | - | -€1,020 | |
| Trade debts | 44 | €6,698 | €5,870 | -€829 | -12.4% |
| Suppliers | 440/4 | €6,698 | €5,870 | -€829 | -12.4% |
| Taxes, remuneration and social security | 45 | €27,715 | €24,676 | -€3,039 | -11.0% |
| Taxes | 450/3 | €27,715 | €20,564 | -€7,151 | -25.8% |
| Remuneration and social security | 454/9 | - | €4,112 | +€4,112 | |
| Other amounts payable | 47/48 | €25,972 | €26,106 | +€134 | +0.5% |
| Remuneration, social security and pensions | 62 | €33,830 | €36,287 | +€2,457 | +7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,967 | €1,861 | -€106 | -5.4% |
| Other operating charges | 640/8 | €1,792 | €1,835 | +€43 | +2.4% |
| Gross operating margin | 9900 | €47,235 | €41,129 | -€6,107 | -12.9% |
| Operating profit (loss) | 9901 | €9,646 | €1,145 | -€8,501 | -88.1% |
| Financial income | 75/76B | €124 | €834 | +€710 | +571% |
| Recurring financial income | 75 | €124 | €834 | +€710 | +571% |
| Financial charges | 65/66B | €1,039 | €1,041 | +€1 | +0.1% |
| Recurring financial charges | 65 | €1,039 | €1,041 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €8,731 | €938 | -€7,792 | -89.3% |
| Income taxes | 67/77 | €2,290 | €352 | -€1,938 | -84.6% |
| Profit (loss) for the period | 9904 | €6,441 | €586 | -€5,855 | -90.9% |
| Profit (loss) for the period to be appropriated | 9905 | €6,441 | €586 | -€5,855 | -90.9% |
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 6 November 2026 via checked.be.