NISSON: what changed
Two fiscal 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.
NISSON
Largest movements
- Tangible fixed assets +€34,181
up €34,181 (+691.1%), from €4,946 to €39,127
- Deferred charges and accrued income +€9,159
up €9,159 (+234.3%), from €3,909 to €13,069
- Receivables within one year -€6,804
down €6,804 (-3.4%), from €200,450 to €193,646
of which Trade receivables: -€7,878
- Debts after one year +€21,919
up €21,919 (+2974.3%), from €737 to €22,656
- Trade debts +€10,526
up €10,526 (+4.2%), from €253,237 to €263,763
- Gross operating margin -€31,504
down €31,504 (-43.2%), from €72,983 to €41,479
- Staff costs -€12,265
down €12,265 (-67.7%), from €18,117 to €5,852
- Financial income -€5,210
down €5,210 (-36.3%), from €14,344 to €9,134
of which Non-recurring financial income: -€5,227
- Other operating charges -€4,087
down €4,087 (-56.8%), from €7,195 to €3,108
- Taxes -€3,070
down €3,070 (-19.3%), from €15,937 to €12,867
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
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 | €450,776 | €486,301 | +€35,525 | +7.9% |
| Fixed assets | 21/28 | €9,946 | €44,127 | +€34,181 | +343.7% |
| Tangible fixed assets | 22/27 | €4,946 | €39,127 | +€34,181 | +691.1% |
| Furniture and vehicles | 24 | €4,946 | €39,127 | +€34,181 | +691.1% |
| Financial fixed assets | 28 | €5,000 | €5,000 | = | 0.0% |
| Current assets | 29/58 | €440,830 | €442,174 | +€1,345 | +0.3% |
| Amounts receivable after more than one year | 29 | €79,990 | €76,294 | -€3,696 | -4.6% |
| Other amounts receivable | 291 | €79,990 | €76,294 | -€3,696 | -4.6% |
| Amounts receivable within one year | 40/41 | €200,450 | €193,646 | -€6,804 | -3.4% |
| Trade receivables | 40 | €194,775 | €186,897 | -€7,878 | -4.0% |
| Other amounts receivable | 41 | €5,675 | €6,748 | +€1,073 | +18.9% |
| Current investments | 50/53 | €5,963 | €5,963 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €150,518 | €153,203 | +€2,686 | +1.8% |
| Deferred charges and accrued income | 490/1 | €3,909 | €13,069 | +€9,159 | +234.3% |
| Total equity and liabilities | 10/49 | €450,776 | €486,301 | +€35,525 | +7.9% |
| Equity | 10/15 | €148,767 | €151,392 | +€2,625 | +1.8% |
| Contributions | 10/11 | €20,451 | €20,451 | = | 0.0% |
| Outside capital | 11 | €20,451 | €20,451 | = | 0.0% |
| Other | 1109/19 | €20,451 | €20,451 | = | 0.0% |
| Reserves | 13 | €21,160 | €21,160 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,963 | €5,963 | = | 0.0% |
| Own shares acquired | 1312 | €5,963 | €5,963 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,198 | €11,198 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €107,155 | €109,780 | +€2,625 | +2.4% |
| Amounts payable | 17/49 | €302,009 | €334,909 | +€32,900 | +10.9% |
| Amounts payable after more than one year | 17 | €737 | €22,656 | +€21,919 | +2974.3% |
| Financial debts | 170/4 | €737 | €22,656 | +€21,919 | +2974.3% |
| Amounts payable within one year | 42/48 | €301,139 | €312,120 | +€10,981 | +3.6% |
| Financial debts | 43 | €1,514 | €1,514 | = | 0.0% |
| Credit institutions | 430/8 | €1,514 | €1,514 | = | 0.0% |
| Trade debts | 44 | €253,237 | €263,763 | +€10,526 | +4.2% |
| Suppliers | 440/4 | €253,237 | €263,763 | +€10,526 | +4.2% |
| Advances received on contracts in progress | 46 | €23,450 | €23,450 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €22,938 | €23,394 | +€456 | +2.0% |
| Taxes | 450/3 | €147 | €192 | +€45 | +30.5% |
| Remuneration and social security | 454/9 | €22,790 | €23,201 | +€411 | +1.8% |
| Accrued charges and deferred income | 492/3 | €133 | €133 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €18,117 | €5,852 | -€12,265 | -67.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,499 | €3,669 | -€829 | -18.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €23,090 | €21,783 | -€1,307 | -5.7% |
| Other operating charges | 640/8 | €7,195 | €3,108 | -€4,087 | -56.8% |
| Gross operating margin | 9900 | €72,983 | €41,479 | -€31,504 | -43.2% |
| Operating profit (loss) | 9901 | €20,082 | €7,066 | -€13,015 | -64.8% |
| Financial income | 75/76B | €14,344 | €9,134 | -€5,210 | -36.3% |
| Recurring financial income | 75 | €3,127 | €3,144 | +€17 | +0.6% |
| Non-recurring financial income | 76B | €11,218 | €5,990 | -€5,227 | -46.6% |
| Financial charges | 65/66B | €898 | €709 | -€190 | -21.1% |
| Recurring financial charges | 65 | €898 | €709 | -€190 | -21.1% |
| Profit (loss) for the period before taxes | 9903 | €33,528 | €15,492 | -€18,035 | -53.8% |
| Income taxes | 67/77 | €15,937 | €12,867 | -€3,070 | -19.3% |
| Profit (loss) for the period | 9904 | €17,591 | €2,625 | -€14,966 | -85.1% |
| Profit (loss) for the period to be appropriated | 9905 | €17,591 | €2,625 | -€14,966 | -85.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.