NIVELLES CONSEILS: 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.
NIVELLES CONSEILS
Largest movements
- Tangible fixed assets -€19,286
down €19,286 (-6.5%), from €296,473 to €277,187
- Cash +€3,559
up €3,559 (+758%), from €469 to €4,028
mainly Depreciation (+€19,286) and Net result for the year (+€16,211)
- Other debts -€33,392
down €33,392 (-81.4%), from €41,019 to €7,626
- Profit (loss) carried forward +€16,211
up €16,211 (+12.1%), from €134,214 to €150,425
- Gross operating margin -€12,966
down €12,966 (-22.1%), from €58,668 to €45,702
- Other operating charges +€3,695
up €3,695 (+961%), from €384 to €4,079
- Taxes +€2,351
up €2,351 (+63.2%), from €3,721 to €6,072
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 | €296,942 | €281,215 | -€15,727 | -5.3% |
| Fixed assets | 21/28 | €296,473 | €277,187 | -€19,286 | -6.5% |
| Tangible fixed assets | 22/27 | €296,473 | €277,187 | -€19,286 | -6.5% |
| Land and buildings | 22 | €296,473 | €277,187 | -€19,286 | -6.5% |
| Current assets | 29/58 | €469 | €4,028 | +€3,559 | +758% |
| Cash at bank and in hand | 54/58 | €469 | €4,028 | +€3,559 | +758% |
| Total equity and liabilities | 10/49 | €296,942 | €281,215 | -€15,727 | -5.3% |
| Equity | 10/15 | €251,305 | €267,516 | +€16,211 | +6.5% |
| Contributions | 10/11 | €56,592 | €56,592 | = | 0.0% |
| Capital | 10 | €56,592 | €56,592 | = | 0.0% |
| Issued capital | 100 | €61,550 | €61,550 | = | 0.0% |
| Uncalled capital | 101 | €4,958 | €4,958 | = | 0.0% |
| Reserves | 13 | €60,499 | €60,499 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,155 | €6,155 | = | 0.0% |
| Legal reserve | 130 | €6,155 | €6,155 | = | 0.0% |
| Distributable reserves | 133 | €54,344 | €54,344 | = | 0.0% |
| Profit (loss) carried forward | 14 | €134,214 | €150,425 | +€16,211 | +12.1% |
| Amounts payable | 17/49 | €45,637 | €13,699 | -€31,938 | -70.0% |
| Amounts payable within one year | 42/48 | €44,740 | €13,699 | -€31,041 | -69.4% |
| Taxes, remuneration and social security | 45 | €3,721 | €6,072 | +€2,351 | +63.2% |
| Taxes | 450/3 | €3,721 | €6,072 | +€2,351 | +63.2% |
| Other amounts payable | 47/48 | €41,019 | €7,626 | -€33,392 | -81.4% |
| Accrued charges and deferred income | 492/3 | €897 | - | -€897 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,286 | €19,286 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €4,079 | +€3,695 | +961% |
| Gross operating margin | 9900 | €58,668 | €45,702 | -€12,966 | -22.1% |
| Operating profit (loss) | 9901 | €38,998 | €22,337 | -€16,660 | -42.7% |
| Financial charges | 65/66B | €54 | €54 | +€0 | +0.1% |
| Recurring financial charges | 65 | €54 | €54 | +€0 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €38,944 | €22,283 | -€16,660 | -42.8% |
| Income taxes | 67/77 | €3,721 | €6,072 | +€2,351 | +63.2% |
| Profit (loss) for the period | 9904 | €35,222 | €16,211 | -€19,011 | -54.0% |
| Profit (loss) for the period to be appropriated | 9905 | €35,222 | €16,211 | -€19,011 | -54.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.