NISSA HB: what changed
NISSA HB
Largest movements
- Cash -€46,451
down €46,451 (-25.3%), from €183,318 to €136,867
mainly Trade debts (-€28,305) and Contributions, distributions and other (-€20,000)
- Receivables within one year -€13,425
down €13,425 (-14.0%), from €95,971 to €82,546
- Trade debts -€28,305
down €28,305 (-54.5%), from €51,970 to €23,665
- Accrued charges and deferred income -€19,000
no longer reported in 2025 (was €19,000)
- Tax, wage and social debts -€14,989
down €14,989 (-27.1%), from €55,318 to €40,329
of which Taxes: -€16,539
- Profit (loss) carried forward -€5,749
down €5,749 (-4.1%), from €140,268 to €134,519
- Other debts +€5,000
up €5,000 (+33.3%), from €15,000 to €20,000
- Gross operating margin -€52,483
down €52,483 (-64.8%), from €81,026 to €28,543
- Other operating charges -€20,262
no longer reported in 2025 (was €20,262)
- Financial income -€5,444
down €5,444 (-92.4%), from €5,893 to €449
- Taxes -€4,026
down €4,026 (-40.3%), from €9,998 to €5,972
- Staff costs +€1,500
new in 2025: €1,500
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,556 | €219,513 | -€63,043 | -22.3% |
| Fixed assets | 21/28 | €3,071 | €99 | -€2,972 | -96.8% |
| Intangible fixed assets | 21 | €299 | €99 | -€200 | -66.8% |
| Tangible fixed assets | 22/27 | €2,772 | - | -€2,772 | |
| Furniture and vehicles | 24 | €2,772 | - | -€2,772 | |
| Current assets | 29/58 | €279,484 | €219,413 | -€60,071 | -21.5% |
| Amounts receivable within one year | 40/41 | €95,971 | €82,546 | -€13,425 | -14.0% |
| Other amounts receivable | 41 | €95,971 | €82,546 | -€13,425 | -14.0% |
| Cash at bank and in hand | 54/58 | €183,318 | €136,867 | -€46,451 | -25.3% |
| Deferred charges and accrued income | 490/1 | €195 | - | -€195 | |
| Total equity and liabilities | 10/49 | €282,556 | €219,513 | -€63,043 | -22.3% |
| Equity | 10/15 | €141,268 | €135,519 | -€5,749 | -4.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €140,268 | €134,519 | -€5,749 | -4.1% |
| Amounts payable | 17/49 | €141,287 | €83,994 | -€57,294 | -40.6% |
| Amounts payable within one year | 42/48 | €122,287 | €83,994 | -€38,294 | -31.3% |
| Trade debts | 44 | €51,970 | €23,665 | -€28,305 | -54.5% |
| Suppliers | 440/4 | €51,970 | €23,665 | -€28,305 | -54.5% |
| Taxes, remuneration and social security | 45 | €55,318 | €40,329 | -€14,989 | -27.1% |
| Taxes | 450/3 | €39,958 | €23,419 | -€16,539 | -41.4% |
| Remuneration and social security | 454/9 | €15,360 | €16,910 | +€1,550 | +10.1% |
| Other amounts payable | 47/48 | €15,000 | €20,000 | +€5,000 | +33.3% |
| Accrued charges and deferred income | 492/3 | €19,000 | - | -€19,000 | |
| Remuneration, social security and pensions | 62 | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,865 | €2,972 | -€893 | -23.1% |
| Other operating charges | 640/8 | €20,262 | - | -€20,262 | |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €81,026 | €28,543 | -€52,483 | -64.8% |
| Operating profit (loss) | 9901 | €56,899 | €24,071 | -€32,828 | -57.7% |
| Financial income | 75/76B | €5,893 | €449 | -€5,444 | -92.4% |
| Recurring financial income | 75 | €5,893 | €449 | -€5,444 | -92.4% |
| Financial charges | 65/66B | €2,995 | €4,297 | +€1,302 | +43.5% |
| Recurring financial charges | 65 | €2,995 | €4,297 | +€1,302 | +43.5% |
| Profit (loss) for the period before taxes | 9903 | €59,797 | €20,223 | -€39,574 | -66.2% |
| Transfer to deferred taxes | 680 | - | €0 | +€0 | |
| Income taxes | 67/77 | €9,998 | €5,972 | -€4,026 | -40.3% |
| Profit (loss) for the period | 9904 | €49,799 | €14,251 | -€35,548 | -71.4% |
| Profit (loss) for the period to be appropriated | 9905 | €49,799 | €14,251 | -€35,548 | -71.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.