NIVE SERVICES: 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.
NIVE SERVICES
Largest movements
- Cash -€11,678
down €11,678 (-65.9%), from €17,715 to €6,037
mainly Receivables within one year (-€9,575) and Investment in fixed assets (net) (-€4,950)
- Receivables within one year +€9,575
up €9,575 (+13.8%), from €69,519 to €79,094
of which Trade receivables: +€12,468
- Tangible fixed assets +€3,838
up €3,838 (+408.6%), from €939 to €4,777
of which Plant, machinery and equipment: +€4,177
- Other debts +€3,918
up €3,918, from €0 to €3,918
- Tax, wage and social debts -€3,277
down €3,277 (-17.3%), from €18,972 to €15,695
- Trade debts +€2,843
up €2,843 (+264.6%), from €1,075 to €3,917
- Reserves -€1,748
down €1,748 (-2.7%), from €65,410 to €63,662
- Gross operating margin -€45,123
down €45,123 (-97.9%), from €46,110 to €987
- Taxes -€8,986
down €8,986 (-94.6%), from €9,496 to €510
- Financial charges -€1,491
down €1,491 (-56.3%), from €2,649 to €1,159
- Depreciation +€773
up €773 (+228.0%), from €339 to €1,112
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 | €88,457 | €90,192 | +€1,736 | +2.0% |
| Fixed assets | 21/28 | €939 | €4,777 | +€3,838 | +408.6% |
| Tangible fixed assets | 22/27 | €939 | €4,777 | +€3,838 | +408.6% |
| Plant, machinery and equipment | 23 | - | €4,177 | +€4,177 | |
| Furniture and vehicles | 24 | €939 | €600 | -€339 | -36.1% |
| Current assets | 29/58 | €87,517 | €85,415 | -€2,102 | -2.4% |
| Amounts receivable within one year | 40/41 | €69,519 | €79,094 | +€9,575 | +13.8% |
| Trade receivables | 40 | €41,433 | €53,902 | +€12,468 | +30.1% |
| Other amounts receivable | 41 | €28,085 | €25,192 | -€2,893 | -10.3% |
| Cash at bank and in hand | 54/58 | €17,715 | €6,037 | -€11,678 | -65.9% |
| Deferred charges and accrued income | 490/1 | €284 | €285 | +€1 | +0.3% |
| Total equity and liabilities | 10/49 | €88,457 | €90,192 | +€1,736 | +2.0% |
| Equity | 10/15 | €68,410 | €66,662 | -€1,748 | -2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,410 | €63,662 | -€1,748 | -2.7% |
| Distributable reserves | 133 | €65,410 | €63,662 | -€1,748 | -2.7% |
| Amounts payable | 17/49 | €20,046 | €23,530 | +€3,484 | +17.4% |
| Amounts payable within one year | 42/48 | €20,046 | €23,530 | +€3,484 | +17.4% |
| Trade debts | 44 | €1,075 | €3,917 | +€2,843 | +264.6% |
| Suppliers | 440/4 | €1,075 | €3,917 | +€2,843 | +264.6% |
| Taxes, remuneration and social security | 45 | €18,972 | €15,695 | -€3,277 | -17.3% |
| Taxes | 450/3 | €18,972 | €15,695 | -€3,277 | -17.3% |
| Other amounts payable | 47/48 | €0 | €3,918 | +€3,918 | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €339 | €1,112 | +€773 | +228.0% |
| Other operating charges | 640/8 | - | €26 | +€26 | |
| Gross operating margin | 9900 | €46,110 | €987 | -€45,123 | -97.9% |
| Operating profit (loss) | 9901 | €45,771 | -€151 | -€45,922 | |
| Financial income | 75/76B | €121 | €72 | -€50 | -40.9% |
| Recurring financial income | 75 | €121 | €72 | -€50 | -40.9% |
| Financial charges | 65/66B | €2,649 | €1,159 | -€1,491 | -56.3% |
| Recurring financial charges | 65 | €2,649 | €1,159 | -€1,491 | -56.3% |
| Profit (loss) for the period before taxes | 9903 | €43,243 | -€1,238 | -€44,481 | |
| Income taxes | 67/77 | €9,496 | €510 | -€8,986 | -94.6% |
| Profit (loss) for the period | 9904 | €33,747 | -€1,748 | -€35,496 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,747 | -€1,748 | -€35,496 |
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.