NISSENS ROB: 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.
NISSENS ROB
Largest movements
- Cash -€75,558
down €75,558 (-89.3%), from €84,653 to €9,095
mainly Debts after one year (-€147,155) and Other debts (-€58,549)
- Tangible fixed assets -€55,735
down €55,735 (-2.2%), from €2.6m to €2.5m
of which Land and buildings: -€44,484
- Debts after one year -€147,155
down €147,155 (-7.2%), from €2.0m to €1.9m
- Reserves +€86,863
up €86,863 (+87.2%), from €99,658 to €186,521
- Other debts -€58,549
down €58,549 (-18.5%), from €315,642 to €257,093
- Gross operating margin +€6,550
up €6,550 (+2.4%), from €275,787 to €282,337
- Depreciation +€5,648
up €5,648 (+6.0%), from €93,405 to €99,053
- Financial charges -€3,658
down €3,658 (-6.5%), from €56,084 to €52,426
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 | €2,688,021 | €2,556,828 | -€131,193 | -4.9% |
| Fixed assets | 21/28 | €2,581,205 | €2,525,470 | -€55,735 | -2.2% |
| Tangible fixed assets | 22/27 | €2,577,630 | €2,521,895 | -€55,735 | -2.2% |
| Land and buildings | 22 | €2,504,395 | €2,459,911 | -€44,484 | -1.8% |
| Plant, machinery and equipment | 23 | €8,212 | €12,305 | +€4,093 | +49.8% |
| Furniture and vehicles | 24 | €65,023 | €49,679 | -€15,344 | -23.6% |
| Financial fixed assets | 28 | €3,575 | €3,575 | = | 0.0% |
| Current assets | 29/58 | €106,816 | €31,357 | -€75,458 | -70.6% |
| Amounts receivable within one year | 40/41 | €21,923 | €21,757 | -€166 | -0.8% |
| Trade receivables | 40 | €21,599 | €21,653 | +€54 | +0.3% |
| Other amounts receivable | 41 | €325 | €105 | -€220 | -67.8% |
| Cash at bank and in hand | 54/58 | €84,653 | €9,095 | -€75,558 | -89.3% |
| Deferred charges and accrued income | 490/1 | €240 | €505 | +€265 | +110% |
| Total equity and liabilities | 10/49 | €2,688,021 | €2,556,828 | -€131,193 | -4.9% |
| Equity | 10/15 | €129,658 | €216,521 | +€86,863 | +67.0% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €99,658 | €186,521 | +€86,863 | +87.2% |
| Distributable reserves | 133 | €99,658 | €186,521 | +€86,863 | +87.2% |
| Amounts payable | 17/49 | €2,558,363 | €2,340,307 | -€218,056 | -8.5% |
| Amounts payable after more than one year | 17 | €2,045,144 | €1,897,989 | -€147,155 | -7.2% |
| Financial debts | 170/4 | €2,045,144 | €1,897,989 | -€147,155 | -7.2% |
| Amounts payable within one year | 42/48 | €495,369 | €424,468 | -€70,901 | -14.3% |
| Current portion of amounts payable after more than one year | 42 | €143,572 | €147,155 | +€3,583 | +2.5% |
| Trade debts | 44 | €6,486 | €52 | -€6,434 | -99.2% |
| Suppliers | 440/4 | €6,486 | €52 | -€6,434 | -99.2% |
| Advances received on contracts in progress | 46 | - | €500 | +€500 | |
| Taxes, remuneration and social security | 45 | €29,669 | €19,668 | -€10,001 | -33.7% |
| Taxes | 450/3 | €29,669 | €19,668 | -€10,001 | -33.7% |
| Other amounts payable | 47/48 | €315,642 | €257,093 | -€58,549 | -18.5% |
| Accrued charges and deferred income | 492/3 | €17,850 | €17,850 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €93,405 | €99,053 | +€5,648 | +6.0% |
| Other operating charges | 640/8 | €17,708 | €15,317 | -€2,391 | -13.5% |
| Non-recurring operating charges | 66A | €334 | €568 | +€234 | +70.0% |
| Gross operating margin | 9900 | €275,787 | €282,337 | +€6,550 | +2.4% |
| Operating profit (loss) | 9901 | €164,340 | €167,399 | +€3,059 | +1.9% |
| Financial charges | 65/66B | €56,084 | €52,426 | -€3,658 | -6.5% |
| Recurring financial charges | 65 | €56,084 | €52,426 | -€3,658 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €108,256 | €114,973 | +€6,717 | +6.2% |
| Income taxes | 67/77 | €28,176 | €28,110 | -€66 | -0.2% |
| Profit (loss) for the period | 9904 | €80,080 | €86,863 | +€6,783 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €80,080 | €86,863 | +€6,783 | +8.5% |
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 25 October 2026 via checked.be.