NISITAX: what changed
Two financial 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.
NISITAX
Largest movements
- Tangible fixed assets -€7,230
down €7,230 (-21.9%), from €32,991 to €25,760
of which Leasing and similar rights: -€5,425
- Cash +€1,823
up €1,823 (+177.8%), from €1,026 to €2,849
mainly Trade debts (+€8,556) and Depreciation (+€7,230)
- Receivables within one year -€1,224
down €1,224 (-5.2%), from €23,340 to €22,116
of which Other amounts receivable: -€12,100
- Profit (loss) carried forward -€9,715
down €9,715 (-65.1%), from €14,915 to €5,200
- Trade debts +€8,556
up €8,556 (+57.5%), from €14,888 to €23,444
- Debts after one year -€3,669
down €3,669 (-25.8%), from €14,245 to €10,576
- Tax, wage and social debts -€1,771
down €1,771 (-22.2%), from €7,987 to €6,216
- Turnover -€74,334
no longer reported in 2024 (was €74,334)
- Purchases and services -€61,921
no longer reported in 2024 (was €61,921)
- Gross operating margin -€13,550
down €13,550 (-96.5%), from €14,039 to €489
- Depreciation +€4,128
up €4,128 (+133.1%), from €3,102 to €7,230
- Taxes -€3,343
down €3,343 (-100.0%), from €3,343 to €0
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 | €57,827 | €51,105 | -€6,722 | -11.6% |
| Fixed assets | 21/28 | €32,991 | €25,760 | -€7,230 | -21.9% |
| Tangible fixed assets | 22/27 | €32,991 | €25,760 | -€7,230 | -21.9% |
| Leasing and similar rights | 25 | €24,426 | €19,001 | -€5,425 | -22.2% |
| Other tangible fixed assets | 26 | €8,565 | €6,759 | -€1,806 | -21.1% |
| Current assets | 29/58 | €24,836 | €25,345 | +€509 | +2.0% |
| Amounts receivable within one year | 40/41 | €23,340 | €22,116 | -€1,224 | -5.2% |
| Trade receivables | 40 | €10,620 | €21,496 | +€10,876 | +102.4% |
| Other amounts receivable | 41 | €12,720 | €620 | -€12,100 | -95.1% |
| Cash at bank and in hand | 54/58 | €1,026 | €2,849 | +€1,823 | +177.8% |
| Deferred charges and accrued income | 490/1 | €471 | €380 | -€91 | -19.3% |
| Total equity and liabilities | 10/49 | €57,827 | €51,105 | -€6,722 | -11.6% |
| Equity | 10/15 | €16,915 | €7,200 | -€9,715 | -57.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,915 | €5,200 | -€9,715 | -65.1% |
| Amounts payable | 17/49 | €40,912 | €43,905 | +€2,993 | +7.3% |
| Amounts payable after more than one year | 17 | €14,245 | €10,576 | -€3,669 | -25.8% |
| Financial debts | 170/4 | €14,245 | €10,576 | -€3,669 | -25.8% |
| Amounts payable within one year | 42/48 | €26,667 | €33,329 | +€6,663 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €3,453 | €3,669 | +€216 | +6.3% |
| Trade debts | 44 | €14,888 | €23,444 | +€8,556 | +57.5% |
| Suppliers | 440/4 | €14,888 | €23,444 | +€8,556 | +57.5% |
| Taxes, remuneration and social security | 45 | €7,987 | €6,216 | -€1,771 | -22.2% |
| Taxes | 450/3 | €7,987 | €6,216 | -€1,771 | -22.2% |
| Other amounts payable | 47/48 | €338 | - | -€338 | |
| Turnover | 70 | €74,334 | - | -€74,334 | |
| Goods, raw materials, services and sundry goods | 60/61 | €61,921 | - | -€61,921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,102 | €7,230 | +€4,128 | +133.1% |
| Other operating charges | 640/8 | €2,153 | €1,706 | -€447 | -20.8% |
| Gross operating margin | 9900 | €14,039 | €489 | -€13,550 | -96.5% |
| Operating profit (loss) | 9901 | €8,784 | -€8,447 | -€17,231 | |
| Financial charges | 65/66B | €635 | €1,267 | +€633 | +99.7% |
| Recurring financial charges | 65 | €635 | €1,267 | +€633 | +99.7% |
| Profit (loss) for the period before taxes | 9903 | €8,149 | -€9,715 | -€17,864 | |
| Income taxes | 67/77 | €3,343 | €0 | -€3,343 | -100.0% |
| Profit (loss) for the period | 9904 | €4,805 | -€9,715 | -€14,520 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,805 | -€9,715 | -€14,520 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.