NISIAK: 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.
NISIAK
Largest movements
- Tangible fixed assets +€9,208
up €9,208 (+2120.2%), from €434 to €9,643
- Cash +€1,602
up €1,602 (+25.3%), from €6,327 to €7,930
mainly Debts after one year (+€7,944) and Depreciation (+€2,942)
- Debts after one year +€7,944
new in 2025: €7,944
- Current portion of long-term debt +€2,352
new in 2025: €2,352
- Trade debts +€972
up €972 (+100.1%), from €971 to €1,944
- Tax, wage and social debts -€800
down €800 (-65.6%), from €1,219 to €420
- Profit (loss) carried forward +€295
up €295 (+5.1%), from €5,747 to €6,042
- Taxes -€2,751
down €2,751, from €2,459 to -€291
- Depreciation +€2,247
up €2,247 (+323.1%), from €695 to €2,942
- Other operating charges -€1,414
down €1,414 (-47.4%), from €2,982 to €1,568
- Gross operating margin -€445
down €445 (-8.3%), from €5,369 to €4,924
- Financial charges +€407
up €407 (+300.2%), from €136 to €543
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,688 | €21,450 | +€10,762 | +100.7% |
| Fixed assets | 21/28 | €434 | €9,643 | +€9,208 | +2120.2% |
| Tangible fixed assets | 22/27 | €434 | €9,643 | +€9,208 | +2120.2% |
| Furniture and vehicles | 24 | €434 | €9,643 | +€9,208 | +2120.2% |
| Current assets | 29/58 | €10,254 | €11,808 | +€1,554 | +15.2% |
| Amounts receivable within one year | 40/41 | €3,926 | €3,878 | -€48 | -1.2% |
| Trade receivables | 40 | €2,849 | €3,566 | +€717 | +25.1% |
| Other amounts receivable | 41 | €1,077 | €312 | -€765 | -71.0% |
| Cash at bank and in hand | 54/58 | €6,327 | €7,930 | +€1,602 | +25.3% |
| Total equity and liabilities | 10/49 | €10,688 | €21,450 | +€10,762 | +100.7% |
| Equity | 10/15 | €8,497 | €8,792 | +€295 | +3.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €250 | €250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €250 | €250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €250 | €250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,747 | €6,042 | +€295 | +5.1% |
| Amounts payable | 17/49 | €2,191 | €12,659 | +€10,468 | +477.8% |
| Amounts payable after more than one year | 17 | - | €7,944 | +€7,944 | |
| Financial debts | 170/4 | - | €7,944 | +€7,944 | |
| Amounts payable within one year | 42/48 | €2,191 | €4,715 | +€2,524 | +115.2% |
| Current portion of amounts payable after more than one year | 42 | - | €2,352 | +€2,352 | |
| Trade debts | 44 | €971 | €1,944 | +€972 | +100.1% |
| Suppliers | 440/4 | €971 | €1,944 | +€972 | +100.1% |
| Taxes, remuneration and social security | 45 | €1,219 | €420 | -€800 | -65.6% |
| Taxes | 450/3 | €1,219 | €420 | -€800 | -65.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €695 | €2,942 | +€2,247 | +323.1% |
| Other operating charges | 640/8 | €2,982 | €1,568 | -€1,414 | -47.4% |
| Gross operating margin | 9900 | €5,369 | €4,924 | -€445 | -8.3% |
| Operating profit (loss) | 9901 | €1,692 | €414 | -€1,278 | -75.5% |
| Financial income | 75/76B | €140 | €132 | -€8 | -5.7% |
| Recurring financial income | 75 | €140 | €132 | -€8 | -5.7% |
| Financial charges | 65/66B | €136 | €543 | +€407 | +300.2% |
| Recurring financial charges | 65 | €136 | €543 | +€407 | +300.2% |
| Profit (loss) for the period before taxes | 9903 | €1,697 | €3 | -€1,693 | -99.8% |
| Income taxes | 67/77 | €2,459 | -€291 | -€2,751 | |
| Profit (loss) for the period | 9904 | -€763 | €295 | +€1,057 | |
| Profit (loss) for the period to be appropriated | 9905 | -€763 | €295 | +€1,057 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.