NISOUFRED: 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.
NISOUFRED
Largest movements
- Receivables within one year -€3,444
down €3,444 (-20.6%), from €16,728 to €13,284
of which Other amounts receivable: -€4,159
- Cash +€1,731
up €1,731 (+114%), from €1,514 to €3,245
mainly Trade debts (+€4,879) and Receivables within one year (+€3,444)
- Profit (loss) carried forward -€5,005
down €5,005 (-137%), from -€3,656 to -€8,661
- Trade debts +€4,879
up €4,879 (+120%), from €4,080 to €8,959
- Current portion of long-term debt -€1,587
no longer reported in 2025 (was €1,587)
- Gross operating margin -€24,153
down €24,153, from €16,478 to -€7,674
- Depreciation -€6,407
no longer reported in 2025 (was €6,407)
- Financial income +€2,651
up €2,651 (+353%), from €751 to €3,402
of which Financial income: +€2,651
- Financial charges +€300
up €300 (+92.1%), from €326 to €625
- Other operating charges -€258
down €258 (-70.8%), from €365 to €107
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 | €20,675 | €18,962 | -€1,713 | -8.3% |
| Current assets | 29/58 | €20,675 | €18,962 | -€1,713 | -8.3% |
| Amounts receivable within one year | 40/41 | €16,728 | €13,284 | -€3,444 | -20.6% |
| Trade receivables | 40 | €6,208 | €6,924 | +€716 | +11.5% |
| Other amounts receivable | 41 | €10,520 | €6,361 | -€4,159 | -39.5% |
| Cash at bank and in hand | 54/58 | €1,514 | €3,245 | +€1,731 | +114% |
| Deferred charges and accrued income | 490/1 | €2,433 | €2,433 | = | 0.0% |
| Total equity and liabilities | 10/49 | €20,675 | €18,962 | -€1,713 | -8.3% |
| Equity | 10/15 | €2,544 | -€2,461 | -€5,005 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,656 | -€8,661 | -€5,005 | -137% |
| Amounts payable | 17/49 | €18,131 | €21,422 | +€3,292 | +18.2% |
| Amounts payable within one year | 42/48 | €18,131 | €21,422 | +€3,292 | +18.2% |
| Current portion of amounts payable after more than one year | 42 | €1,587 | - | -€1,587 | |
| Trade debts | 44 | €4,080 | €8,959 | +€4,879 | +120% |
| Suppliers | 440/4 | €4,080 | €8,959 | +€4,879 | +120% |
| Taxes, remuneration and social security | 45 | €12,463 | €12,463 | = | 0.0% |
| Taxes | 450/3 | €1,956 | €1,956 | = | 0.0% |
| Remuneration and social security | 454/9 | €10,507 | €10,507 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €120 | - | -€120 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,407 | - | -€6,407 | |
| Other operating charges | 640/8 | €365 | €107 | -€258 | -70.8% |
| Gross operating margin | 9900 | €16,478 | -€7,674 | -€24,153 | |
| Operating profit (loss) | 9901 | €9,587 | -€7,781 | -€17,368 | |
| Financial income | 75/76B | €751 | €3,402 | +€2,651 | +353% |
| Recurring financial income | 75 | €751 | €3,402 | +€2,651 | +353% |
| Non-recurring financial income | 76B | €751 | €3,402 | +€2,651 | +353% |
| Financial charges | 65/66B | €326 | €625 | +€300 | +92.1% |
| Recurring financial charges | 65 | €326 | €625 | +€300 | +92.1% |
| Profit (loss) for the period before taxes | 9903 | €10,013 | -€5,005 | -€15,017 | |
| Profit (loss) for the period | 9904 | €10,013 | -€5,005 | -€15,017 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,013 | -€5,005 | -€15,017 |
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 17 October 2026 via checked.be.