NISPERO: 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.
NISPERO
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Profit (loss) carried forward -€10,122
down €10,122 (-0.3%), from -€3.4m to -€3.4m
- Accrued charges and deferred income +€6,920
new in 2025: €6,920
- Gross operating margin -€5,000
new in 2025: -€5,000
- Financial charges +€648
up €648 (+18.8%), from €3,452 to €4,100
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €580,613 | €580,613 | = | 0.0% |
| Current assets | 29/58 | €580,613 | €580,613 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €580,613 | €580,613 | = | 0.0% |
| Other amounts receivable | 41 | €580,613 | €580,613 | = | 0.0% |
| Total equity and liabilities | 10/49 | €580,613 | €580,613 | = | 0.0% |
| Equity | 10/15 | -€555,999 | -€566,121 | -€10,122 | -1.8% |
| Contributions | 10/11 | €463,236 | €463,236 | = | 0.0% |
| Capital | 10 | €463,236 | €463,236 | = | 0.0% |
| Issued capital | 100 | €463,236 | €463,236 | = | 0.0% |
| Reserves | 13 | €2,404,150 | €2,404,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €46,324 | €46,324 | = | 0.0% |
| Legal reserve | 130 | €46,324 | €46,324 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,357,826 | €2,357,826 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,423,385 | -€3,433,507 | -€10,122 | -0.3% |
| Provisions and deferred taxes | 16 | €785,942 | €785,942 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €785,942 | €785,942 | = | 0.0% |
| Taxes | 161 | €785,942 | €785,942 | = | 0.0% |
| Amounts payable | 17/49 | €350,670 | €360,792 | +€10,122 | +2.9% |
| Amounts payable within one year | 42/48 | €350,670 | €353,872 | +€3,202 | +0.9% |
| Other amounts payable | 47/48 | €350,670 | €353,872 | +€3,202 | +0.9% |
| Accrued charges and deferred income | 492/3 | - | €6,920 | +€6,920 | |
| Other operating charges | 640/8 | €1,022 | €1,022 | = | 0.0% |
| Gross operating margin | 9900 | - | -€5,000 | -€5,000 | |
| Operating profit (loss) | 9901 | -€1,022 | -€6,022 | -€5,000 | -489.2% |
| Financial charges | 65/66B | €3,452 | €4,100 | +€648 | +18.8% |
| Recurring financial charges | 65 | €3,452 | €4,100 | +€648 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | -€4,474 | -€10,122 | -€5,648 | -126.2% |
| Profit (loss) for the period | 9904 | -€4,474 | -€10,122 | -€5,648 | -126.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,474 | -€10,122 | -€5,648 | -126.2% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.