NIXIA: 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.
NIXIA
Largest movements
- Tangible fixed assets -€16,138
down €16,138 (-23.4%), from €68,912 to €52,774
of which Furniture and vehicles: -€15,376
- Cash +€3,483
up €3,483 (+4.1%), from €84,291 to €87,774
mainly Depreciation (+€17,371) and Tax, wage and social debts (+€2,925)
- Reserves -€19,060
down €19,060 (-20.9%), from €91,060 to €72,000
of which Distributable reserves: -€17,200
- Tax, wage and social debts +€2,925
up €2,925 (+27.2%), from €10,762 to €13,688
of which Remuneration and social security: +€2,465
- Contributions +€1,860
up €1,860 (+30.0%), from €6,200 to €8,060
- Staff costs -€2,808
down €2,808 (-14.1%), from €19,859 to €17,051
- Depreciation -€588
down €588 (-3.3%), from €17,959 to €17,371
- Gross operating margin +€541
up €541 (+1.4%), from €37,453 to €37,993
- Taxes +€393
up €393 (+19.3%), from €2,037 to €2,431
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 | €166,822 | €152,783 | -€14,039 | -8.4% |
| Fixed assets | 21/28 | €68,912 | €52,774 | -€16,138 | -23.4% |
| Tangible fixed assets | 22/27 | €68,912 | €52,774 | -€16,138 | -23.4% |
| Plant, machinery and equipment | 23 | €3,389 | €2,627 | -€762 | -22.5% |
| Furniture and vehicles | 24 | €65,523 | €50,147 | -€15,376 | -23.5% |
| Current assets | 29/58 | €97,910 | €100,008 | +€2,099 | +2.1% |
| Amounts receivable within one year | 40/41 | €12,277 | €12,100 | -€177 | -1.4% |
| Trade receivables | 40 | €12,100 | €12,100 | = | 0.0% |
| Other amounts receivable | 41 | €177 | - | -€177 | |
| Cash at bank and in hand | 54/58 | €84,291 | €87,774 | +€3,483 | +4.1% |
| Deferred charges and accrued income | 490/1 | €1,342 | €134 | -€1,208 | -90.0% |
| Total equity and liabilities | 10/49 | €166,822 | €152,783 | -€14,039 | -8.4% |
| Equity | 10/15 | €154,931 | €138,313 | -€16,618 | -10.7% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Reserves | 13 | €91,060 | €72,000 | -€19,060 | -20.9% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €89,200 | €72,000 | -€17,200 | -19.3% |
| Profit (loss) carried forward | 14 | €57,671 | €58,253 | +€582 | +1.0% |
| Amounts payable | 17/49 | €11,890 | €14,469 | +€2,579 | +21.7% |
| Amounts payable within one year | 42/48 | €11,890 | €14,469 | +€2,579 | +21.7% |
| Trade debts | 44 | €1,128 | €739 | -€389 | -34.5% |
| Suppliers | 440/4 | €1,128 | €739 | -€389 | -34.5% |
| Taxes, remuneration and social security | 45 | €10,762 | €13,688 | +€2,925 | +27.2% |
| Taxes | 450/3 | €7,952 | €8,413 | +€461 | +5.8% |
| Remuneration and social security | 454/9 | €2,811 | €5,275 | +€2,465 | +87.7% |
| Other amounts payable | 47/48 | - | €42 | +€42 | |
| Remuneration, social security and pensions | 62 | €19,859 | €17,051 | -€2,808 | -14.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,959 | €17,371 | -€588 | -3.3% |
| Other operating charges | 640/8 | €442 | €387 | -€55 | -12.4% |
| Gross operating margin | 9900 | €37,453 | €37,993 | +€541 | +1.4% |
| Operating profit (loss) | 9901 | -€807 | €3,184 | +€3,992 | |
| Financial charges | 65/66B | €178 | €171 | -€6 | -3.5% |
| Recurring financial charges | 65 | €178 | €171 | -€6 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | -€985 | €3,013 | +€3,998 | |
| Income taxes | 67/77 | €2,037 | €2,431 | +€393 | +19.3% |
| Profit (loss) for the period | 9904 | -€3,023 | €582 | +€3,605 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,023 | €582 | +€3,605 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.