Niyama Time: 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.
Niyama Time
Largest movements
- Cash +€51,805
up €51,805 (+1,250%), from €4,144 to €55,949
mainly Debts after one year (+€38,848) and Net result for the year (+€26,096)
- Receivables after one year +€14,123
up €14,123 (+3.0%), from €475,395 to €489,518
- Debts after one year +€38,848
up €38,848 (+241%), from €16,152 to €55,000
- Reserves +€25,051
up €25,051 (+18.5%), from €135,639 to €160,689
of which Distributable reserves: +€28,189
- Financial charges -€98,396
down €98,396 (-97.7%), from €100,731 to €2,335
of which Non-recurring financial charges: -€99,999
- Gross operating margin +€28,010
up €28,010 (+3,589%), from €780 to €28,790
- Taxes +€8,588
up €8,588 (+318%), from €2,699 to €11,286
- Financial income +€352
up €352 (+3.1%), from €11,204 to €11,556
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 | €492,637 | €559,322 | +€66,685 | +13.5% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €492,636 | €559,321 | +€66,685 | +13.5% |
| Amounts receivable after more than one year | 29 | €475,395 | €489,518 | +€14,123 | +3.0% |
| Other amounts receivable | 291 | €475,395 | €489,518 | +€14,123 | +3.0% |
| Amounts receivable within one year | 40/41 | €1,892 | €2,156 | +€264 | +13.9% |
| Trade receivables | 40 | €1,815 | €2,156 | +€341 | +18.8% |
| Other amounts receivable | 41 | €77 | €0 | -€77 | -100% |
| Cash at bank and in hand | 54/58 | €4,144 | €55,949 | +€51,805 | +1,250% |
| Deferred charges and accrued income | 490/1 | €11,204 | €11,697 | +€493 | +4.4% |
| Total equity and liabilities | 10/49 | €492,637 | €559,322 | +€66,685 | +13.5% |
| Equity | 10/15 | €466,057 | €492,153 | +€26,096 | +5.6% |
| Contributions | 10/11 | €331,464 | €331,464 | = | 0.0% |
| Reserves | 13 | €135,639 | €160,689 | +€25,051 | +18.5% |
| Non-distributable reserves | 130/1 | €3,139 | €0 | -€3,139 | -100% |
| Reserves not available under the articles | 1311 | €3,139 | €0 | -€3,139 | -100% |
| Distributable reserves | 133 | €132,500 | €160,689 | +€28,189 | +21.3% |
| Profit (loss) carried forward | 14 | -€1,045 | €0 | +€1,045 | |
| Amounts payable | 17/49 | €26,579 | €67,169 | +€40,589 | +153% |
| Amounts payable after more than one year | 17 | €16,152 | €55,000 | +€38,848 | +241% |
| Other amounts payable | 178/9 | €16,152 | €55,000 | +€38,848 | +241% |
| Amounts payable within one year | 42/48 | €10,213 | €10,060 | -€152 | -1.5% |
| Trade debts | 44 | €6,402 | €7,203 | +€801 | +12.5% |
| Suppliers | 440/4 | €6,402 | €7,203 | +€801 | +12.5% |
| Taxes, remuneration and social security | 45 | €3,580 | €2,858 | -€722 | -20.2% |
| Taxes | 450/3 | €3,580 | €2,858 | -€722 | -20.2% |
| Other amounts payable | 47/48 | €231 | €0 | -€231 | -100% |
| Accrued charges and deferred income | 492/3 | €214 | €2,108 | +€1,894 | +883% |
| Other operating charges | 640/8 | €472 | €629 | +€156 | +33.1% |
| Gross operating margin | 9900 | €780 | €28,790 | +€28,010 | +3,589% |
| Operating profit (loss) | 9901 | €308 | €28,161 | +€27,853 | +9,044% |
| Financial income | 75/76B | €11,204 | €11,556 | +€352 | +3.1% |
| Recurring financial income | 75 | €11,204 | €11,556 | +€352 | +3.1% |
| Financial charges | 65/66B | €100,731 | €2,335 | -€98,396 | -97.7% |
| Recurring financial charges | 65 | €732 | €2,335 | +€1,603 | +219% |
| Non-recurring financial charges | 66B | €99,999 | €0 | -€99,999 | -100% |
| Profit (loss) for the period before taxes | 9903 | -€89,220 | €37,382 | +€126,602 | |
| Income taxes | 67/77 | €2,699 | €11,286 | +€8,588 | +318% |
| Profit (loss) for the period | 9904 | -€91,918 | €26,096 | +€118,014 | |
| Profit (loss) for the period to be appropriated | 9905 | -€91,918 | €26,096 | +€118,014 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.