Niva Development: 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.
Niva Development
Largest movements
- Cash +€23,531
up €23,531 (+427.9%), from €5,499 to €29,030
mainly Other debts (+€35,654) and Net result for the year (+€31,492)
- Tangible fixed assets -€17,325
down €17,325 (-4.1%), from €424,240 to €406,915
- Debts after one year -€63,065
down €63,065 (-15.3%), from €412,732 to €349,667
- Other debts +€35,654
up €35,654 (+153.6%), from €23,214 to €58,868
- Profit (loss) carried forward +€31,492
up €31,492, from -€20,166 to €11,327
- Gross operating margin +€30,540
up €30,540 (+366.8%), from €8,326 to €38,867
- Financial income +€20,000
new in 2025: €20,000
- Other operating charges -€6,554
down €6,554 (-98.2%), from €6,674 to €120
- Financial charges +€5,371
up €5,371 (+117.8%), from €4,558 to €9,929
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 | €440,883 | €448,311 | +€7,428 | +1.7% |
| Fixed assets | 21/28 | €424,990 | €407,665 | -€17,325 | -4.1% |
| Tangible fixed assets | 22/27 | €424,240 | €406,915 | -€17,325 | -4.1% |
| Land and buildings | 22 | €424,240 | €406,915 | -€17,325 | -4.1% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €15,894 | €40,646 | +€24,753 | +155.7% |
| Amounts receivable within one year | 40/41 | €10,000 | €10,000 | = | 0.0% |
| Trade receivables | 40 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,499 | €29,030 | +€23,531 | +427.9% |
| Deferred charges and accrued income | 490/1 | €394 | €1,616 | +€1,222 | +310.1% |
| Total equity and liabilities | 10/49 | €440,883 | €448,311 | +€7,428 | +1.7% |
| Equity | 10/15 | -€15,166 | €16,327 | +€31,492 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,166 | €11,327 | +€31,492 | |
| Amounts payable | 17/49 | €456,049 | €431,984 | -€24,065 | -5.3% |
| Amounts payable after more than one year | 17 | €412,732 | €349,667 | -€63,065 | -15.3% |
| Financial debts | 170/4 | €412,732 | €349,667 | -€63,065 | -15.3% |
| Amounts payable within one year | 42/48 | €41,456 | €81,521 | +€40,065 | +96.6% |
| Current portion of amounts payable after more than one year | 42 | €12,542 | €14,130 | +€1,588 | +12.7% |
| Trade debts | 44 | €3,150 | €5,973 | +€2,823 | +89.6% |
| Suppliers | 440/4 | €3,150 | €5,973 | +€2,823 | +89.6% |
| Taxes, remuneration and social security | 45 | €2,550 | €2,550 | = | 0.0% |
| Remuneration and social security | 454/9 | €2,550 | €2,550 | = | 0.0% |
| Other amounts payable | 47/48 | €23,214 | €58,868 | +€35,654 | +153.6% |
| Accrued charges and deferred income | 492/3 | €1,861 | €796 | -€1,065 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,260 | €17,325 | +€65 | +0.4% |
| Other operating charges | 640/8 | €6,674 | €120 | -€6,554 | -98.2% |
| Gross operating margin | 9900 | €8,326 | €38,867 | +€30,540 | +366.8% |
| Operating profit (loss) | 9901 | -€15,608 | €21,421 | +€37,029 | |
| Financial income | 75/76B | - | €20,000 | +€20,000 | |
| Recurring financial income | 75 | - | €20,000 | +€20,000 | |
| Financial charges | 65/66B | €4,558 | €9,929 | +€5,371 | +117.8% |
| Recurring financial charges | 65 | €4,558 | €9,929 | +€5,371 | +117.8% |
| Profit (loss) for the period before taxes | 9903 | -€20,166 | €31,492 | +€51,658 | |
| Profit (loss) for the period | 9904 | -€20,166 | €31,492 | +€51,658 | |
| Profit (loss) for the period to be appropriated | 9905 | -€20,166 | €31,492 | +€51,658 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.