Nivus: 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.
Nivus
Largest movements
- Receivables within one year +€43,891
up €43,891 (+2.0%), from €2.2m to €2.3m
of which Other amounts receivable: +€35,727
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€40,443
up €40,443 (+69.9%), from -€57,839 to -€17,396
- Taxes +€12,770
up €12,770 (+646.9%), from €1,974 to €14,745
- Financial income +€7,606
up €7,606 (+17.4%), from €43,790 to €51,395
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,246,994 | €2,291,296 | +€44,303 | +2.0% |
| Fixed assets | 21/28 | €3,401 | €3,348 | -€54 | -1.6% |
| Tangible fixed assets | 22/27 | €1,024 | €673 | -€352 | -34.3% |
| Plant, machinery and equipment | 23 | €1,024 | €673 | -€352 | -34.3% |
| Financial fixed assets | 28 | €2,377 | €2,675 | +€298 | +12.5% |
| Current assets | 29/58 | €2,243,592 | €2,287,949 | +€44,357 | +2.0% |
| Amounts receivable within one year | 40/41 | €2,239,306 | €2,283,198 | +€43,891 | +2.0% |
| Trade receivables | 40 | €327 | €8,491 | +€8,165 | +2499.1% |
| Other amounts receivable | 41 | €2,238,980 | €2,274,706 | +€35,727 | +1.6% |
| Cash at bank and in hand | 54/58 | €181 | €8 | -€172 | -95.4% |
| Deferred charges and accrued income | 490/1 | €4,106 | €4,743 | +€637 | +15.5% |
| Total equity and liabilities | 10/49 | €2,246,994 | €2,291,296 | +€44,303 | +2.0% |
| Equity | 10/15 | €1,757,443 | €1,773,792 | +€16,349 | +0.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,738,843 | €1,755,192 | +€16,349 | +0.9% |
| Non-distributable reserves | 130/1 | €71,039 | €71,039 | = | 0.0% |
| Reserves not available under the articles | 1311 | €71,039 | €71,039 | = | 0.0% |
| Distributable reserves | 133 | €1,667,804 | €1,684,153 | +€16,349 | +1.0% |
| Amounts payable | 17/49 | €489,551 | €517,505 | +€27,954 | +5.7% |
| Amounts payable within one year | 42/48 | €489,551 | €517,505 | +€27,954 | +5.7% |
| Trade debts | 44 | €6,257 | €27,167 | +€20,909 | +334.2% |
| Suppliers | 440/4 | €6,257 | €27,167 | +€20,909 | +334.2% |
| Taxes, remuneration and social security | 45 | €12,424 | €16,719 | +€4,295 | +34.6% |
| Taxes | 450/3 | €12,424 | €16,719 | +€4,295 | +34.6% |
| Other amounts payable | 47/48 | €470,869 | €473,619 | +€2,750 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31 | €352 | +€321 | +1046.4% |
| Other operating charges | 640/8 | €2,343 | €2,229 | -€114 | -4.9% |
| Gross operating margin | 9900 | -€57,839 | -€17,396 | +€40,443 | +69.9% |
| Operating profit (loss) | 9901 | -€60,213 | -€19,977 | +€40,236 | +66.8% |
| Financial income | 75/76B | €43,790 | €51,395 | +€7,606 | +17.4% |
| Recurring financial income | 75 | €43,790 | €51,395 | +€7,606 | +17.4% |
| Financial charges | 65/66B | €420 | €325 | -€95 | -22.7% |
| Recurring financial charges | 65 | €420 | €325 | -€95 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€16,844 | €31,093 | +€47,938 | |
| Income taxes | 67/77 | €1,974 | €14,745 | +€12,770 | +646.9% |
| Profit (loss) for the period | 9904 | -€18,818 | €16,349 | +€35,167 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,818 | €16,349 | +€35,167 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.