NISIT: 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.
NISIT
Largest movements
- Cash +€64,427
up €64,427 (+229.8%), from €28,037 to €92,463
mainly Current investments (+€50,000) and Net result for the year (+€28,435)
- Current investments -€50,000
down €50,000 (-100.0%), from €50,000 to €0
- Tangible fixed assets -€1,542
down €1,542 (-42.9%), from €3,594 to €2,052
- Profit (loss) carried forward +€28,435
up €28,435 (+44.5%), from €63,937 to €92,372
- Tax, wage and social debts -€14,008
down €14,008 (-53.5%), from €26,180 to €12,171
- Gross operating margin -€47,118
down €47,118 (-54.6%), from €86,219 to €39,100
- Taxes -€8,771
down €8,771 (-50.7%), from €17,307 to €8,535
- Financial charges -€1,795
down €1,795 (-52.5%), from €3,416 to €1,621
- Financial income +€1,546
up €1,546 (+30914.6%), from €5 to €1,551
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 | €96,030 | €109,459 | +€13,429 | +14.0% |
| Fixed assets | 21/28 | €3,594 | €2,052 | -€1,542 | -42.9% |
| Tangible fixed assets | 22/27 | €3,594 | €2,052 | -€1,542 | -42.9% |
| Furniture and vehicles | 24 | €3,594 | €2,052 | -€1,542 | -42.9% |
| Current assets | 29/58 | €92,435 | €107,407 | +€14,971 | +16.2% |
| Amounts receivable within one year | 40/41 | €13,794 | €13,794 | = | 0.0% |
| Trade receivables | 40 | €13,794 | €13,794 | = | 0.0% |
| Current investments | 50/53 | €50,000 | €0 | -€50,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €28,037 | €92,463 | +€64,427 | +229.8% |
| Deferred charges and accrued income | 490/1 | €605 | €1,149 | +€544 | +90.0% |
| Total equity and liabilities | 10/49 | €96,030 | €109,459 | +€13,429 | +14.0% |
| Equity | 10/15 | €66,937 | €95,372 | +€28,435 | +42.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,937 | €92,372 | +€28,435 | +44.5% |
| Amounts payable | 17/49 | €29,093 | €14,087 | -€15,006 | -51.6% |
| Amounts payable within one year | 42/48 | €29,093 | €14,087 | -€15,006 | -51.6% |
| Trade debts | 44 | €1,764 | €1,436 | -€328 | -18.6% |
| Suppliers | 440/4 | €1,764 | €1,436 | -€328 | -18.6% |
| Taxes, remuneration and social security | 45 | €26,180 | €12,171 | -€14,008 | -53.5% |
| Taxes | 450/3 | €26,180 | €12,171 | -€14,008 | -53.5% |
| Other amounts payable | 47/48 | €1,149 | €479 | -€669 | -58.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,032 | €1,542 | +€510 | +49.4% |
| Other operating charges | 640/8 | €532 | €518 | -€14 | -2.6% |
| Gross operating margin | 9900 | €86,219 | €39,100 | -€47,118 | -54.6% |
| Operating profit (loss) | 9901 | €84,654 | €37,040 | -€47,614 | -56.2% |
| Financial income | 75/76B | €5 | €1,551 | +€1,546 | +30914.6% |
| Recurring financial income | 75 | €5 | €1,551 | +€1,546 | +30914.6% |
| Financial charges | 65/66B | €3,416 | €1,621 | -€1,795 | -52.5% |
| Recurring financial charges | 65 | €3,416 | €1,621 | -€1,795 | -52.5% |
| Profit (loss) for the period before taxes | 9903 | €81,244 | €36,970 | -€44,274 | -54.5% |
| Income taxes | 67/77 | €17,307 | €8,535 | -€8,771 | -50.7% |
| Profit (loss) for the period | 9904 | €63,937 | €28,435 | -€35,502 | -55.5% |
| Profit (loss) for the period to be appropriated | 9905 | €63,937 | €28,435 | -€35,502 | -55.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.