NISI: 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.
NISI
Largest movements
- Cash +€6,012
up €6,012 (+123702.5%), from €5 to €6,017
mainly Trade debts (+€3,606) and Net result for the year (+€3,337)
- Receivables within one year +€2,708
up €2,708 (+1327.6%), from €204 to €2,912
of which Trade receivables: +€2,912
- Stocks and contracts +€545
new in 2024: €545
- Trade debts +€3,606
up €3,606 (+309.5%), from €1,165 to €4,771
- Profit (loss) carried forward +€3,337
up €3,337 (+23.3%), from -€14,299 to -€10,962
- Tax, wage and social debts +€3,155
new in 2024: €3,155
- Other debts -€833
down €833 (-11.7%), from €7,111 to €6,278
- Gross operating margin +€3,874
up €3,874, from -€280 to €3,594
- Other operating charges -€609
down €609 (-82.4%), from €739 to €130
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.
Cash bridge derived
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 | €209 | €9,473 | +€9,264 | +4436.8% |
| Current assets | 29/58 | €209 | €9,473 | +€9,264 | +4436.8% |
| Stocks and contracts in progress | 3 | - | €545 | +€545 | |
| Stocks | 30/36 | - | €545 | +€545 | |
| Amounts receivable within one year | 40/41 | €204 | €2,912 | +€2,708 | +1327.6% |
| Trade receivables | 40 | - | €2,912 | +€2,912 | |
| Other amounts receivable | 41 | €204 | - | -€204 | |
| Cash at bank and in hand | 54/58 | €5 | €6,017 | +€6,012 | +123702.5% |
| Total equity and liabilities | 10/49 | €209 | €9,473 | +€9,264 | +4436.8% |
| Equity | 10/15 | -€8,067 | -€4,730 | +€3,337 | +41.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31 | €31 | = | 0.0% |
| Non-distributable reserves | 130/1 | €31 | €31 | = | 0.0% |
| Reserves not available under the articles | 1311 | €31 | €31 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,299 | -€10,962 | +€3,337 | +23.3% |
| Amounts payable | 17/49 | €8,276 | €14,204 | +€5,927 | +71.6% |
| Amounts payable within one year | 42/48 | €8,276 | €14,204 | +€5,927 | +71.6% |
| Trade debts | 44 | €1,165 | €4,771 | +€3,606 | +309.5% |
| Suppliers | 440/4 | €1,165 | €4,771 | +€3,606 | +309.5% |
| Taxes, remuneration and social security | 45 | - | €3,155 | +€3,155 | |
| Taxes | 450/3 | - | €3,155 | +€3,155 | |
| Other amounts payable | 47/48 | €7,111 | €6,278 | -€833 | -11.7% |
| Other operating charges | 640/8 | €739 | €130 | -€609 | -82.4% |
| Gross operating margin | 9900 | -€280 | €3,594 | +€3,874 | |
| Operating profit (loss) | 9901 | -€1,019 | €3,464 | +€4,483 | |
| Financial income | 75/76B | - | €27 | +€27 | |
| Recurring financial income | 75 | - | €27 | +€27 | |
| Financial charges | 65/66B | €124 | €155 | +€30 | +24.2% |
| Recurring financial charges | 65 | €124 | €155 | +€30 | +24.2% |
| Profit (loss) for the period before taxes | 9903 | -€1,143 | €3,337 | +€4,480 | |
| Profit (loss) for the period | 9904 | -€1,143 | €3,337 | +€4,480 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,143 | €3,337 | +€4,480 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.