NISTEUS: 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.
NISTEUS
Largest movements
- Receivables within one year -€28,472
down €28,472 (-78.9%), from €36,083 to €7,611
of which Trade receivables: -€28,213
- Stocks and contracts +€21,982
up €21,982 (+183.1%), from €12,004 to €33,986
- Trade debts -€57,640
down €57,640 (-89.9%), from €64,136 to €6,496
- Accrued charges and deferred income +€35,473
up €35,473 (+1730.4%), from €2,050 to €37,523
- Profit (loss) carried forward +€34,545
up €34,545 (+33.0%), from -€104,698 to -€70,154
- Short-term financial debts -€19,783
down €19,783 (-45.0%), from €43,955 to €24,173
of which Other loans: -€43,955
- Other debts +€2,091
up €2,091 (+4.9%), from €42,533 to €44,624
- Gross operating margin +€16,461
up €16,461 (+60.6%), from €27,150 to €43,610
- Financial income +€1,377
up €1,377 (+7076.7%), from €19 to €1,397
of which Non-recurring financial income: +€1,339
- Financial charges +€865
up €865 (+12.5%), from €6,925 to €7,791
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 | €53,337 | €46,847 | -€6,490 | -12.2% |
| Current assets | 29/58 | €53,337 | €46,847 | -€6,490 | -12.2% |
| Stocks and contracts in progress | 3 | €12,004 | €33,986 | +€21,982 | +183.1% |
| Stocks | 30/36 | €12,004 | €33,986 | +€21,982 | +183.1% |
| Amounts receivable within one year | 40/41 | €36,083 | €7,611 | -€28,472 | -78.9% |
| Trade receivables | 40 | €35,824 | €7,611 | -€28,213 | -78.8% |
| Other amounts receivable | 41 | €259 | - | -€259 | |
| Cash at bank and in hand | 54/58 | €5,250 | €5,250 | = | 0.0% |
| Total equity and liabilities | 10/49 | €53,337 | €46,847 | -€6,490 | -12.2% |
| Equity | 10/15 | -€102,698 | -€68,154 | +€34,545 | +33.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€104,698 | -€70,154 | +€34,545 | +33.0% |
| Amounts payable | 17/49 | €156,035 | €115,001 | -€41,035 | -26.3% |
| Amounts payable within one year | 42/48 | €153,985 | €77,477 | -€76,508 | -49.7% |
| Financial debts | 43 | €43,955 | €24,173 | -€19,783 | -45.0% |
| Credit institutions | 430/8 | - | €24,173 | +€24,173 | |
| Other loans | 439 | €43,955 | - | -€43,955 | |
| Trade debts | 44 | €64,136 | €6,496 | -€57,640 | -89.9% |
| Suppliers | 440/4 | €64,136 | €6,496 | -€57,640 | -89.9% |
| Taxes, remuneration and social security | 45 | €3,361 | €2,185 | -€1,176 | -35.0% |
| Taxes | 450/3 | €3,361 | €2,185 | -€1,176 | -35.0% |
| Other amounts payable | 47/48 | €42,533 | €44,624 | +€2,091 | +4.9% |
| Accrued charges and deferred income | 492/3 | €2,050 | €37,523 | +€35,473 | +1730.4% |
| Other operating charges | 640/8 | €152 | €308 | +€156 | +102.8% |
| Non-recurring operating charges | 66A | €259 | €2,275 | +€2,016 | +778.3% |
| Gross operating margin | 9900 | €27,150 | €43,610 | +€16,461 | +60.6% |
| Operating profit (loss) | 9901 | €26,739 | €41,027 | +€14,289 | +53.4% |
| Financial income | 75/76B | €19 | €1,397 | +€1,377 | +7076.7% |
| Recurring financial income | 75 | €4 | €42 | +€38 | +972.2% |
| Non-recurring financial income | 76B | €16 | €1,355 | +€1,339 | +8601.8% |
| Financial charges | 65/66B | €6,925 | €7,791 | +€865 | +12.5% |
| Recurring financial charges | 65 | €6,925 | €7,791 | +€865 | +12.5% |
| Profit (loss) for the period before taxes | 9903 | €19,833 | €34,633 | +€14,801 | +74.6% |
| Income taxes | 67/77 | €83 | €89 | +€6 | +6.9% |
| Profit (loss) for the period | 9904 | €19,750 | €34,545 | +€14,795 | +74.9% |
| Profit (loss) for the period to be appropriated | 9905 | €19,750 | €34,545 | +€14,795 | +74.9% |
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 12 October 2026 via checked.be.