NISTOR ARCHITECTURE: 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.
NISTOR ARCHITECTURE
Largest movements
- Receivables within one year -€2,746
down €2,746 (-24.7%), from €11,133 to €8,388
of which Trade receivables: -€3,355
- Tangible fixed assets -€2,333
down €2,333 (-87.7%), from €2,660 to €328
- Cash +€1,608
up €1,608 (+1,238%), from €130 to €1,738
mainly Receivables within one year (+€2,746) and Depreciation (+€2,333)
- Deferred charges and accrued income -€731
down €731 (-49.3%), from €1,483 to €752
- Profit (loss) carried forward -€1,712
down €1,712 (-24.4%), from €7,006 to €5,294
- Trade debts -€1,432
down €1,432 (-34.1%), from €4,192 to €2,761
- Tax, wage and social debts -€1,058
down €1,058 (-33.0%), from €3,208 to €2,150
- Gross operating margin -€4,544
down €4,544 (-49.7%), from €9,147 to €4,603
- Depreciation -€980
down €980 (-29.6%), from €3,313 to €2,333
- Taxes -€630
down €630 (-33.4%), from €1,885 to €1,255
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 | €15,407 | €11,205 | -€4,201 | -27.3% |
| Fixed assets | 21/28 | €2,660 | €328 | -€2,333 | -87.7% |
| Tangible fixed assets | 22/27 | €2,660 | €328 | -€2,333 | -87.7% |
| Furniture and vehicles | 24 | €2,660 | €328 | -€2,333 | -87.7% |
| Current assets | 29/58 | €12,746 | €10,878 | -€1,868 | -14.7% |
| Amounts receivable within one year | 40/41 | €11,133 | €8,388 | -€2,746 | -24.7% |
| Trade receivables | 40 | €9,261 | €5,907 | -€3,355 | -36.2% |
| Other amounts receivable | 41 | €1,872 | €2,481 | +€609 | +32.5% |
| Cash at bank and in hand | 54/58 | €130 | €1,738 | +€1,608 | +1,238% |
| Deferred charges and accrued income | 490/1 | €1,483 | €752 | -€731 | -49.3% |
| Total equity and liabilities | 10/49 | €15,407 | €11,205 | -€4,201 | -27.3% |
| Equity | 10/15 | €8,006 | €6,294 | -€1,712 | -21.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,006 | €5,294 | -€1,712 | -24.4% |
| Amounts payable | 17/49 | €7,401 | €4,911 | -€2,489 | -33.6% |
| Amounts payable within one year | 42/48 | €7,401 | €4,911 | -€2,489 | -33.6% |
| Trade debts | 44 | €4,192 | €2,761 | -€1,432 | -34.1% |
| Suppliers | 440/4 | €4,192 | €2,761 | -€1,432 | -34.1% |
| Taxes, remuneration and social security | 45 | €3,208 | €2,150 | -€1,058 | -33.0% |
| Taxes | 450/3 | €3,208 | €2,150 | -€1,058 | -33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,313 | €2,333 | -€980 | -29.6% |
| Other operating charges | 640/8 | €281 | €292 | +€11 | +3.9% |
| Gross operating margin | 9900 | €9,147 | €4,603 | -€4,544 | -49.7% |
| Operating profit (loss) | 9901 | €5,554 | €1,978 | -€3,575 | -64.4% |
| Financial income | 75/76B | €122 | €149 | +€26 | +21.5% |
| Recurring financial income | 75 | €122 | €149 | +€26 | +21.5% |
| Financial charges | 65/66B | €69 | €84 | +€15 | +21.1% |
| Recurring financial charges | 65 | €69 | €84 | +€15 | +21.1% |
| Profit (loss) for the period before taxes | 9903 | €5,607 | €2,043 | -€3,563 | -63.6% |
| Income taxes | 67/77 | €1,885 | €1,255 | -€630 | -33.4% |
| Profit (loss) for the period | 9904 | €3,722 | €788 | -€2,934 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €3,722 | €788 | -€2,934 | -78.8% |
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 14 October 2026 via checked.be.