NIUSCHA BASSIRI: what changed
What changed
NIUSCHA BASSIRI
NACE 69.101, Activities of lawyers
filed annual accounts (NBB)
Net result for the year
-€8,704
2024 · €122,587-€131,291
Equity
€806,532
2024 · €815,236-€8,704
Cash
€70,220
2024 · €11,309+€58,911
Balance sheet total
€892,585
2024 · €833,813+€58,771
Largest movements
Assets
- Cash +€58,911
up €58,911 (+521%), from €11,309 to €70,220
mainly Receivables after one year (+€30,000) and Advances received (+€26,518)
- Receivables within one year +€35,457
up €35,457 (+11.9%), from €298,337 to €333,793
of which Other amounts receivable: +€45,928
- Receivables after one year -€30,000
down €30,000 (-21.2%), from €141,824 to €111,824
Equity and liabilities
- Advances received +€26,518
new in 2025: €26,518
- Current portion of long-term debt +€20,181
new in 2025: €20,181
- Accrued charges and deferred income +€18,108
up €18,108 (+131%), from €13,855 to €31,963
Income statement
- Gross operating margin -€165,246
down €165,246 (-89.2%), from €185,306 to €20,061
- Taxes -€53,791
down €53,791 (-96.7%), from €55,618 to €1,827
- Staff costs +€14,404
new in 2025: €14,404
- Financial charges +€4,147
up €4,147 (+194%), from €2,136 to €6,284
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.
Result 2024
€122,587
Gross operating margin
-€165,246
Staff costs
-€14,404
Depreciation
-€1,113
Other operating charges
-€57
Financial income
-€116
Financial charges
-€4,147
Taxes
+€53,791
Result 2025
-€8,704
raises the resultlowers the result
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.
From operations
+€41,960
Investment
-€3,229
Financing
+€20,181
Cash 2024
€11,309
From operations (derived)
+€41,960
Net result for the year
-€8,704
Depreciation
+€5,840
Receivables after one year
+€30,000
Receivables within one year
-€35,457
Deferred charges and accrued income
+€2,985
Trade debts
-€1,171
Tax, wage and social debts
+€3,839
Advances received
+€26,518
Accrued charges and deferred income
+€18,108
Investment (derived)
-€3,229
Investment in fixed assets (net)
-€3,229
Financing
+€20,181
Current portion of long-term debt
+€20,181
Cash 2025
€70,220
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €833,813 | €892,585 | +€58,771 | +7.0% |
| Fixed assets | 21/28 | €57,658 | €55,047 | -€2,612 | -4.5% |
| Intangible fixed assets | 21 | €3,746 | €2,886 | -€860 | -23.0% |
| Tangible fixed assets | 22/27 | €49,713 | €47,961 | -€1,752 | -3.5% |
| Land and buildings | 22 | €38,587 | €35,928 | -€2,660 | -6.9% |
| Plant, machinery and equipment | 23 | €3,402 | €3,402 | = | 0.0% |
| Furniture and vehicles | 24 | €7,723 | €8,631 | +€908 | +11.8% |
| Financial fixed assets | 28 | €4,200 | €4,200 | = | 0.0% |
| Current assets | 29/58 | €776,155 | €837,538 | +€61,383 | +7.9% |
| Amounts receivable after more than one year | 29 | €141,824 | €111,824 | -€30,000 | -21.2% |
| Trade receivables | 290 | €141,824 | €111,824 | -€30,000 | -21.2% |
| Amounts receivable within one year | 40/41 | €298,337 | €333,793 | +€35,457 | +11.9% |
| Trade receivables | 40 | €23,073 | €12,601 | -€10,472 | -45.4% |
| Other amounts receivable | 41 | €275,264 | €321,193 | +€45,928 | +16.7% |
| Current investments | 50/53 | €316,580 | €316,580 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,309 | €70,220 | +€58,911 | +521% |
| Deferred charges and accrued income | 490/1 | €8,105 | €5,120 | -€2,985 | -36.8% |
| Total equity and liabilities | 10/49 | €833,813 | €892,585 | +€58,771 | +7.0% |
| Equity | 10/15 | €815,236 | €806,532 | -€8,704 | -1.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €802,836 | €802,836 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €802,836 | €802,836 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | -€8,704 | -€8,704 | |
| Amounts payable | 17/49 | €18,578 | €86,053 | +€67,475 | +363% |
| Amounts payable within one year | 42/48 | €4,723 | €54,089 | +€49,367 | +1,045% |
| Current portion of amounts payable after more than one year | 42 | - | €20,181 | +€20,181 | |
| Trade debts | 44 | €1,355 | €183 | -€1,171 | -86.5% |
| Suppliers | 440/4 | €1,355 | €183 | -€1,171 | -86.5% |
| Advances received on contracts in progress | 46 | - | €26,518 | +€26,518 | |
| Taxes, remuneration and social security | 45 | €3,368 | €7,207 | +€3,839 | +114% |
| Taxes | 450/3 | €3,368 | €7,207 | +€3,839 | +114% |
| Accrued charges and deferred income | 492/3 | €13,855 | €31,963 | +€18,108 | +131% |
| Remuneration, social security and pensions | 62 | - | €14,404 | +€14,404 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,728 | €5,840 | +€1,113 | +23.5% |
| Other operating charges | 640/8 | €1,701 | €1,757 | +€57 | +3.3% |
| Gross operating margin | 9900 | €185,306 | €20,061 | -€165,246 | -89.2% |
| Operating profit (loss) | 9901 | €178,878 | -€1,941 | -€180,819 | |
| Financial income | 75/76B | €1,463 | €1,347 | -€116 | -7.9% |
| Recurring financial income | 75 | €1,463 | €1,347 | -€116 | -7.9% |
| Financial charges | 65/66B | €2,136 | €6,284 | +€4,147 | +194% |
| Recurring financial charges | 65 | €2,136 | €6,284 | +€4,147 | +194% |
| Profit (loss) for the period before taxes | 9903 | €178,205 | -€6,877 | -€185,082 | |
| Income taxes | 67/77 | €55,618 | €1,827 | -€53,791 | -96.7% |
| Profit (loss) for the period | 9904 | €122,587 | -€8,704 | -€131,291 | |
| Profit (loss) for the period to be appropriated | 9905 | €122,587 | -€8,704 | -€131,291 |
Next steps
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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 4 November 2026 via checked.be.