NIVA Solutions: 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.
NIVA Solutions
Largest movements
- Cash +€66,124
up €66,124 (+314%), from €21,059 to €87,183
mainly Provisions (+€46,988) and Current investments (+€38,000)
- Current investments -€38,000
no longer reported in 2025 (was €38,000)
- Receivables within one year +€10,527
up €10,527 (+85.6%), from €12,304 to €22,832
of which Other amounts receivable: +€7,743
- Deferred charges and accrued income -€3,662
down €3,662 (-23.5%), from €15,560 to €11,898
- Provisions +€46,988
new in 2025: €46,988
- Reserves -€12,024
down €12,024 (-17.4%), from €69,081 to €57,056
- Provisions +€46,988
new in 2025: €46,988
- Gross operating margin -€6,485
down €6,485 (-11.7%), from €55,414 to €48,930
- Taxes -€1,118
down €1,118 (-10.3%), from €10,819 to €9,701
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 | €89,778 | €124,195 | +€34,416 | +38.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €2,855 | €2,282 | -€572 | -20.1% |
| Tangible fixed assets | 22/27 | €2,855 | €2,282 | -€572 | -20.1% |
| Plant, machinery and equipment | 23 | €2,855 | €2,282 | -€572 | -20.1% |
| Current assets | 29/58 | €86,923 | €121,912 | +€34,989 | +40.3% |
| Amounts receivable within one year | 40/41 | €12,304 | €22,832 | +€10,527 | +85.6% |
| Trade receivables | 40 | €12,304 | €15,089 | +€2,785 | +22.6% |
| Other amounts receivable | 41 | - | €7,743 | +€7,743 | |
| Current investments | 50/53 | €38,000 | - | -€38,000 | |
| Cash at bank and in hand | 54/58 | €21,059 | €87,183 | +€66,124 | +314% |
| Deferred charges and accrued income | 490/1 | €15,560 | €11,898 | -€3,662 | -23.5% |
| Total equity and liabilities | 10/49 | €89,778 | €124,195 | +€34,416 | +38.3% |
| Equity | 10/15 | €72,081 | €60,056 | -€12,024 | -16.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €69,081 | €57,056 | -€12,024 | -17.4% |
| Distributable reserves | 133 | €69,081 | €57,056 | -€12,024 | -17.4% |
| Provisions and deferred taxes | 16 | - | €46,988 | +€46,988 | |
| Provisions for liabilities and charges | 160/5 | - | €46,988 | +€46,988 | |
| Other liabilities and charges | 164/5 | - | €46,988 | +€46,988 | |
| Amounts payable | 17/49 | €17,698 | €17,151 | -€547 | -3.1% |
| Amounts payable within one year | 42/48 | €17,698 | €17,151 | -€547 | -3.1% |
| Trade debts | 44 | - | €470 | +€470 | |
| Suppliers | 440/4 | - | €470 | +€470 | |
| Taxes, remuneration and social security | 45 | €17,698 | €16,681 | -€1,017 | -5.7% |
| Taxes | 450/3 | €17,698 | €16,681 | -€1,017 | -5.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €630 | €572 | -€58 | -9.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €46,988 | +€46,988 | |
| Other operating charges | 640/8 | €179 | €62 | -€117 | -65.4% |
| Gross operating margin | 9900 | €55,414 | €48,930 | -€6,485 | -11.7% |
| Operating profit (loss) | 9901 | €54,605 | €1,308 | -€53,298 | -97.6% |
| Financial income | 75/76B | - | €448 | +€448 | |
| Recurring financial income | 75 | - | €448 | +€448 | |
| Financial charges | 65/66B | €4,509 | €4,079 | -€430 | -9.5% |
| Recurring financial charges | 65 | €4,509 | €4,079 | -€430 | -9.5% |
| Profit (loss) for the period before taxes | 9903 | €50,097 | -€2,323 | -€52,420 | |
| Income taxes | 67/77 | €10,819 | €9,701 | -€1,118 | -10.3% |
| Profit (loss) for the period | 9904 | €39,278 | -€12,024 | -€51,303 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,278 | -€12,024 | -€51,303 |
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 20 October 2026 via checked.be.