NIYATE: what changed
Two fiscal 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.
NIYATE
Largest movements
- Stocks and contracts -€2,500
down €2,500 (-5.1%), from €48,560 to €46,060
- Receivables within one year +€1,667
up €1,667 (+8.6%), from €19,327 to €20,994
- Cash +€1,642
up €1,642 (+52.8%), from €3,111 to €4,753
mainly Stocks and contracts (+€2,500) and Depreciation (+€1,419)
- Tangible fixed assets -€1,419
down €1,419 (-28.6%), from €4,965 to €3,546
- Other debts -€1,000
no longer reported in 2025 (was €1,000)
- Profit (loss) carried forward +€886
up €886 (+6.3%), from €13,989 to €14,876
- Taxes +€2,200
up €2,200, from -€700 to €1,500
- Financial charges +€1,516
up €1,516 (+83.8%), from €1,809 to €3,325
- Gross operating margin +€1,382
up €1,382 (+19.7%), from €7,024 to €8,406
- Other operating charges -€406
down €406 (-24.1%), from €1,682 to €1,276
- Staff costs -€100
no longer reported in 2025 (was €100)
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.
Cash bridge derived
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 | €75,963 | €75,354 | -€609 | -0.8% |
| Fixed assets | 21/28 | €4,965 | €3,546 | -€1,419 | -28.6% |
| Tangible fixed assets | 22/27 | €4,965 | €3,546 | -€1,419 | -28.6% |
| Plant, machinery and equipment | 23 | €4,965 | €3,546 | -€1,419 | -28.6% |
| Current assets | 29/58 | €70,998 | €71,807 | +€809 | +1.1% |
| Stocks and contracts in progress | 3 | €48,560 | €46,060 | -€2,500 | -5.1% |
| Stocks | 30/36 | €48,560 | €46,060 | -€2,500 | -5.1% |
| Amounts receivable within one year | 40/41 | €19,327 | €20,994 | +€1,667 | +8.6% |
| Other amounts receivable | 41 | €19,327 | €20,994 | +€1,667 | +8.6% |
| Cash at bank and in hand | 54/58 | €3,111 | €4,753 | +€1,642 | +52.8% |
| Total equity and liabilities | 10/49 | €75,963 | €75,354 | -€609 | -0.8% |
| Equity | 10/15 | €22,049 | €22,936 | +€886 | +4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,989 | €14,876 | +€886 | +6.3% |
| Amounts payable | 17/49 | €53,914 | €52,418 | -€1,496 | -2.8% |
| Amounts payable within one year | 42/48 | €53,914 | €52,418 | -€1,496 | -2.8% |
| Trade debts | 44 | €52,914 | €52,418 | -€496 | -0.9% |
| Suppliers | 440/4 | €52,914 | €52,418 | -€496 | -0.9% |
| Other amounts payable | 47/48 | €1,000 | - | -€1,000 | |
| Remuneration, social security and pensions | 62 | €100 | - | -€100 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,419 | €1,419 | = | 0.0% |
| Other operating charges | 640/8 | €1,682 | €1,276 | -€406 | -24.1% |
| Gross operating margin | 9900 | €7,024 | €8,406 | +€1,382 | +19.7% |
| Operating profit (loss) | 9901 | €3,823 | €5,711 | +€1,888 | +49.4% |
| Financial charges | 65/66B | €1,809 | €3,325 | +€1,516 | +83.8% |
| Recurring financial charges | 65 | €1,809 | €3,325 | +€1,516 | +83.8% |
| Profit (loss) for the period before taxes | 9903 | €2,015 | €2,386 | +€372 | +18.4% |
| Income taxes | 67/77 | -€700 | €1,500 | +€2,200 | |
| Profit (loss) for the period | 9904 | €2,715 | €886 | -€1,828 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €2,715 | €886 | -€1,828 | -67.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.