Nivoo3: what changed
What changed
Nivoo3
NACE 71.112, Activities of interior architects
filed annual accounts (NBB)
Net result for the year
€57,770
2024 · €7,605+€50,166
Equity
€43,643
2024 · €43,373+€270
Cash
€4,247
2024 · €18,713-€14,466
Balance sheet total
€282,428
2024 · €313,473-€31,045
Largest movements
Assets
- Intangible fixed assets -€21,420
down €21,420 (-20.1%), from €106,379 to €84,959
- Cash -€14,466
down €14,466 (-77.3%), from €18,713 to €4,247
mainly Contributions, distributions and other (-€57,500) and Tax, wage and social debts (-€22,613)
- Deferred charges and accrued income +€5,885
up €5,885 (+20.3%), from €29,006 to €34,892
Equity and liabilities
- Other debts +€50,000
up €50,000 (+667%), from €7,500 to €57,500
- Tax, wage and social debts -€22,613
down €22,613 (-22.2%), from €102,086 to €79,473
of which Remuneration and social security: -€40,581
- Current portion of long-term debt -€20,829
down €20,829 (-38.8%), from €53,641 to €32,812
- Debts after one year -€20,666
down €20,666 (-45.2%), from €45,746 to €25,080
- Short-term financial debts -€18,723
down €18,723 (-100%), from €18,723 to €0
Income statement
- Staff costs -€43,936
down €43,936 (-12.3%), from €357,894 to €313,958
- Gross operating margin +€7,641
up €7,641 (+1.8%), from €420,167 to €427,807
- Taxes +€6,837
up €6,837 (+183%), from €3,726 to €10,563
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
€7,605
Gross operating margin
+€7,641
Staff costs
+€43,936
Depreciation
-€1,591
Other operating charges
+€528
Other operating items
+€5,796
Financial income
-€10
Financial charges
+€702
Taxes
-€6,837
Result 2025
€57,770
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
+€120,353
Investment
-€17,101
Financing
-€117,717
Cash 2024
€18,713
From operations (derived)
+€120,353
Net result for the year
+€57,770
Depreciation
+€39,721
Receivables within one year
-€155
Deferred charges and accrued income
-€5,885
Trade debts
-€54
Tax, wage and social debts
-€22,613
Other debts
+€50,000
Accrued charges and deferred income
+€1,570
Investment (derived)
-€17,101
Investment in fixed assets (net)
-€17,101
Financing
-€117,717
Debts after one year
-€20,666
Current portion of long-term debt
-€20,829
Short-term financial debts
-€18,723
Contributions, distributions and other
-€57,500
Cash 2025
€4,247
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €313,473 | €282,428 | -€31,045 | -9.9% |
| Fixed assets | 21/28 | €153,743 | €131,124 | -€22,619 | -14.7% |
| Intangible fixed assets | 21 | €106,379 | €84,959 | -€21,420 | -20.1% |
| Tangible fixed assets | 22/27 | €43,957 | €42,758 | -€1,200 | -2.7% |
| Furniture and vehicles | 24 | €25,685 | €28,903 | +€3,218 | +12.5% |
| Leasing and similar rights | 25 | €18,272 | €13,855 | -€4,417 | -24.2% |
| Financial fixed assets | 28 | €3,408 | €3,408 | = | 0.0% |
| Current assets | 29/58 | €159,729 | €151,304 | -€8,426 | -5.3% |
| Amounts receivable within one year | 40/41 | €112,009 | €112,165 | +€155 | +0.1% |
| Trade receivables | 40 | €108,150 | €99,796 | -€8,354 | -7.7% |
| Other amounts receivable | 41 | €3,860 | €12,368 | +€8,509 | +220% |
| Cash at bank and in hand | 54/58 | €18,713 | €4,247 | -€14,466 | -77.3% |
| Deferred charges and accrued income | 490/1 | €29,006 | €34,892 | +€5,885 | +20.3% |
| Total equity and liabilities | 10/49 | €313,473 | €282,428 | -€31,045 | -9.9% |
| Equity | 10/15 | €43,373 | €43,643 | +€270 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,773 | €25,043 | +€270 | +1.1% |
| Distributable reserves | 133 | €24,773 | €25,043 | +€270 | +1.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €270,100 | €238,785 | -€31,315 | -11.6% |
| Amounts payable after more than one year | 17 | €45,746 | €25,080 | -€20,666 | -45.2% |
| Financial debts | 170/4 | €45,746 | €25,080 | -€20,666 | -45.2% |
| Amounts payable within one year | 42/48 | €224,226 | €212,006 | -€12,219 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €53,641 | €32,812 | -€20,829 | -38.8% |
| Financial debts | 43 | €18,723 | €0 | -€18,723 | -100% |
| Credit institutions | 430/8 | €18,723 | €0 | -€18,723 | -100% |
| Trade debts | 44 | €42,275 | €42,221 | -€54 | -0.1% |
| Suppliers | 440/4 | €42,275 | €42,221 | -€54 | -0.1% |
| Taxes, remuneration and social security | 45 | €102,086 | €79,473 | -€22,613 | -22.2% |
| Taxes | 450/3 | €24,932 | €42,900 | +€17,968 | +72.1% |
| Remuneration and social security | 454/9 | €77,155 | €36,573 | -€40,581 | -52.6% |
| Other amounts payable | 47/48 | €7,500 | €57,500 | +€50,000 | +667% |
| Accrued charges and deferred income | 492/3 | €128 | €1,698 | +€1,570 | +1,224% |
| Non-recurring operating income | 76A | €0 | €1,554 | +€1,554 | |
| Remuneration, social security and pensions | 62 | €357,894 | €313,958 | -€43,936 | -12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,130 | €39,721 | +€1,591 | +4.2% |
| Other operating charges | 640/8 | €1,874 | €1,346 | -€528 | -28.2% |
| Non-recurring operating charges | 66A | €5,796 | €0 | -€5,796 | -100% |
| Gross operating margin | 9900 | €420,167 | €427,807 | +€7,641 | +1.8% |
| Operating profit (loss) | 9901 | €16,473 | €72,782 | +€56,310 | +342% |
| Financial income | 75/76B | €10 | €0 | -€10 | -100% |
| Recurring financial income | 75 | €10 | €0 | -€10 | -100% |
| Financial charges | 65/66B | €5,152 | €4,450 | -€702 | -13.6% |
| Recurring financial charges | 65 | €5,152 | €4,450 | -€702 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €11,330 | €68,333 | +€57,002 | +503% |
| Income taxes | 67/77 | €3,726 | €10,563 | +€6,837 | +183% |
| Profit (loss) for the period | 9904 | €7,605 | €57,770 | +€50,166 | +660% |
| Profit (loss) for the period to be appropriated | 9905 | €7,605 | €57,770 | +€50,166 | +660% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.