NISO'FIL: 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.
NISO'FIL
Largest movements
- Cash +€18,686
up €18,686 (+426%), from €4,386 to €23,073
mainly Net result for the year (+€25,490) and Trade debts (+€11,044)
- Receivables within one year +€9,490
up €9,490 (+757%), from €1,254 to €10,744
of which Trade receivables: +€9,529
- Tangible fixed assets +€8,980
up €8,980 (+19.8%), from €45,336 to €54,316
of which Furniture and vehicles: +€12,751
- Profit (loss) carried forward +€25,490
up €25,490 (+80.3%), from -€31,761 to -€6,271
- Trade debts +€11,044
up €11,044 (+3,594%), from €307 to €11,351
- Tax, wage and social debts +€4,648
up €4,648 (+110,147%), from €4 to €4,652
- Other debts -€3,810
down €3,810 (-4.9%), from €77,781 to €73,971
- Gross operating margin +€46,038
up €46,038, from -€193 to €45,845
- Financial charges +€5,851
up €5,851 (+1,061%), from €552 to €6,402
of which Financial charges: +€4,688
- Depreciation +€5,849
up €5,849 (+140%), from €4,178 to €10,027
- Taxes +€1,555
new in 2025: €1,555
- Other operating charges +€1,291
up €1,291 (+120%), from €1,079 to €2,371
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.
Derived cash bridge
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 | €51,332 | €88,704 | +€37,372 | +72.8% |
| Formation expenses | 20 | €355 | - | -€355 | |
| Fixed assets | 21/28 | €45,336 | €54,316 | +€8,980 | +19.8% |
| Tangible fixed assets | 22/27 | €45,336 | €54,316 | +€8,980 | +19.8% |
| Land and buildings | 22 | €45,274 | €41,503 | -€3,771 | -8.3% |
| Furniture and vehicles | 24 | €62 | €12,813 | +€12,751 | +20,480% |
| Current assets | 29/58 | €5,640 | €34,387 | +€28,747 | +510% |
| Amounts receivable within one year | 40/41 | €1,254 | €10,744 | +€9,490 | +757% |
| Trade receivables | 40 | €1,215 | €10,744 | +€9,529 | +784% |
| Other amounts receivable | 41 | €39 | - | -€39 | |
| Cash at bank and in hand | 54/58 | €4,386 | €23,073 | +€18,686 | +426% |
| Deferred charges and accrued income | 490/1 | - | €571 | +€571 | |
| Total equity and liabilities | 10/49 | €51,332 | €88,704 | +€37,372 | +72.8% |
| Equity | 10/15 | -€26,761 | -€1,271 | +€25,490 | +95.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,761 | -€6,271 | +€25,490 | +80.3% |
| Amounts payable | 17/49 | €78,093 | €89,975 | +€11,882 | +15.2% |
| Amounts payable within one year | 42/48 | €78,093 | €89,975 | +€11,882 | +15.2% |
| Trade debts | 44 | €307 | €11,351 | +€11,044 | +3,594% |
| Suppliers | 440/4 | €307 | €11,351 | +€11,044 | +3,594% |
| Taxes, remuneration and social security | 45 | €4 | €4,652 | +€4,648 | +110,147% |
| Taxes | 450/3 | €4 | €4,652 | +€4,648 | +110,147% |
| Other amounts payable | 47/48 | €77,781 | €73,971 | -€3,810 | -4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,178 | €10,027 | +€5,849 | +140% |
| Other operating charges | 640/8 | €1,079 | €2,371 | +€1,291 | +120% |
| Gross operating margin | 9900 | -€193 | €45,845 | +€46,038 | |
| Operating profit (loss) | 9901 | -€5,450 | €33,447 | +€38,897 | |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €552 | €6,402 | +€5,851 | +1,061% |
| Recurring financial charges | 65 | €552 | €5,239 | +€4,688 | +850% |
| Non-recurring financial charges | 66B | - | €1,163 | +€1,163 | |
| Profit (loss) for the period before taxes | 9903 | -€6,000 | €27,045 | +€33,045 | |
| Income taxes | 67/77 | - | €1,555 | +€1,555 | |
| Profit (loss) for the period | 9904 | -€6,000 | €25,490 | +€31,490 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,000 | €25,490 | +€31,490 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.