NIVELLOISE DE GESTION: what changed
What changed
NIVELLOISE DE GESTION
filed annual accounts (NBB)
Net result for the year
-€16,067
2024 · -€14,914-€1,153
Equity
€94,870
2024 · €110,937-€16,067
Cash
€3,575
2024 · €3,521+€54
Balance sheet total
€118,372
2024 · €142,291-€23,919
Largest movements
Assets
- Tangible fixed assets -€24,083
down €24,083 (-17.4%), from €138,428 to €114,345
of which Plant, machinery and equipment: -€19,883
Equity and liabilities
- Profit (loss) carried forward -€16,067
down €16,067 (-37.6%), from €42,737 to €26,670
- Debts after one year -€7,771
down €7,771 (-85.6%), from €9,075 to €1,304
Income statement
- Gross operating margin -€4,052
down €4,052 (-25.8%), from €15,720 to €11,668
- Purchases and services +€1,728
up €1,728 (+7.9%), from €21,830 to €23,558
- Depreciation -€1,487
down €1,487 (-5.6%), from €26,757 to €25,270
- Financial charges -€186
down €186 (-23.7%), from €784 to €598
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
-€14,914
Gross operating margin
-€4,052
Depreciation
+€1,487
Other operating charges
-€69
Other operating items
+€1,411
Financial income
-€5
Financial charges
+€186
Taxes
-€111
Result 2025
-€16,067
raises the resultlowers the resultnot broken down further in the accounts
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
+€8,949
Investment
-€1,187
Financing
-€7,708
Cash 2024
€3,521
From operations (derived)
+€8,949
Net result for the year
-€16,067
Depreciation
+€25,270
Deferred charges and accrued income
-€110
Trade debts
-€545
Other debts
+€401
Investment (derived)
-€1,187
Investment in fixed assets (net)
-€1,187
Financing
-€7,708
Debts after one year
-€7,771
Current portion of long-term debt
+€94
Short-term financial debts
-€31
Cash 2025
€3,575
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €142,291 | €118,372 | -€23,919 | -16.8% |
| Fixed assets | 21/28 | €138,478 | €114,395 | -€24,083 | -17.4% |
| Tangible fixed assets | 22/27 | €138,428 | €114,345 | -€24,083 | -17.4% |
| Land and buildings | 22 | €31,511 | €27,311 | -€4,200 | -13.3% |
| Plant, machinery and equipment | 23 | €106,917 | €87,034 | -€19,883 | -18.6% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €3,813 | €3,977 | +€164 | +4.3% |
| Amounts receivable within one year | 40/41 | €25 | €25 | = | 0.0% |
| Other amounts receivable | 41 | €25 | €25 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,521 | €3,575 | +€54 | +1.5% |
| Deferred charges and accrued income | 490/1 | €267 | €377 | +€110 | +41.2% |
| Total equity and liabilities | 10/49 | €142,291 | €118,372 | -€23,919 | -16.8% |
| Equity | 10/15 | €110,937 | €94,870 | -€16,067 | -14.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,737 | €26,670 | -€16,067 | -37.6% |
| Amounts payable | 17/49 | €31,354 | €23,502 | -€7,852 | -25.0% |
| Amounts payable after more than one year | 17 | €9,075 | €1,304 | -€7,771 | -85.6% |
| Financial debts | 170/4 | €9,075 | €1,304 | -€7,771 | -85.6% |
| Amounts payable within one year | 42/48 | €22,279 | €22,198 | -€81 | -0.4% |
| Current portion of amounts payable after more than one year | 42 | €7,677 | €7,771 | +€94 | +1.2% |
| Financial debts | 43 | €35 | €4 | -€31 | -88.6% |
| Credit institutions | 430/8 | €35 | €4 | -€31 | -88.6% |
| Trade debts | 44 | €545 | - | -€545 | |
| Suppliers | 440/4 | €545 | - | -€545 | |
| Other amounts payable | 47/48 | €14,022 | €14,423 | +€401 | +2.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €21,830 | €23,558 | +€1,728 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,757 | €25,270 | -€1,487 | -5.6% |
| Other operating charges | 640/8 | €1,798 | €1,867 | +€69 | +3.8% |
| Non-recurring operating charges | 66A | €1,411 | - | -€1,411 | |
| Gross operating margin | 9900 | €15,720 | €11,668 | -€4,052 | -25.8% |
| Operating profit (loss) | 9901 | -€14,246 | -€15,469 | -€1,223 | -8.6% |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €784 | €598 | -€186 | -23.7% |
| Recurring financial charges | 65 | €784 | €598 | -€186 | -23.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,025 | -€16,067 | -€1,042 | -6.9% |
| Income taxes | 67/77 | -€111 | - | +€111 | |
| Profit (loss) for the period | 9904 | -€14,914 | -€16,067 | -€1,153 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,914 | -€16,067 | -€1,153 | -7.7% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.