NIYI: 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.
NIYI
Largest movements
- Tangible fixed assets +€498,199
up €498,199 (+228.7%), from €217,837 to €716,036
- Cash +€161,976
up €161,976 (+2983.3%), from €5,429 to €167,405
mainly Trade debts (+€344,345) and Debts after one year (+€319,924)
- Trade debts +€344,345
new in 2025: €344,345
- Debts after one year +€319,924
up €319,924 (+141.1%), from €226,704 to €546,628
- Other debts +€25,874
up €25,874 (+36.0%), from €71,895 to €97,768
- Current portion of long-term debt -€15,411
down €15,411 (-53.5%), from €28,802 to €13,391
- Financial charges -€6,847
no longer reported in 2025 (was €6,847)
- Gross operating margin -€51
down €51 (-3.2%), from -€1,624 to -€1,675
- Financial income +€33
new in 2025: €33
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 | €315,191 | €988,281 | +€673,091 | +213.6% |
| Fixed assets | 21/28 | €217,837 | €723,996 | +€506,159 | +232.4% |
| Intangible fixed assets | 21 | - | €7,960 | +€7,960 | |
| Tangible fixed assets | 22/27 | €217,837 | €716,036 | +€498,199 | +228.7% |
| Assets under construction and advance payments | 27 | €217,837 | €716,036 | +€498,199 | +228.7% |
| Current assets | 29/58 | €97,353 | €264,285 | +€166,932 | +171.5% |
| Amounts receivable within one year | 40/41 | €91,924 | €96,880 | +€4,956 | +5.4% |
| Trade receivables | 40 | €89,469 | €89,469 | = | 0.0% |
| Other amounts receivable | 41 | €2,455 | €7,411 | +€4,956 | +201.9% |
| Cash at bank and in hand | 54/58 | €5,429 | €167,405 | +€161,976 | +2983.3% |
| Total equity and liabilities | 10/49 | €315,191 | €988,281 | +€673,091 | +213.6% |
| Equity | 10/15 | -€12,210 | -€13,851 | -€1,642 | -13.4% |
| Contributions | 10/11 | €7,000 | €7,000 | = | 0.0% |
| Capital | 10 | €7,000 | - | -€7,000 | |
| Issued capital | 100 | €7,000 | - | -€7,000 | |
| Profit (loss) carried forward | 14 | -€19,210 | -€20,851 | -€1,642 | -8.5% |
| Amounts payable | 17/49 | €327,401 | €1,002,133 | +€674,732 | +206.1% |
| Amounts payable after more than one year | 17 | €226,704 | €546,628 | +€319,924 | +141.1% |
| Financial debts | 170/4 | €226,704 | €546,628 | +€319,924 | +141.1% |
| Amounts payable within one year | 42/48 | €100,696 | €455,505 | +€354,808 | +352.4% |
| Current portion of amounts payable after more than one year | 42 | €28,802 | €13,391 | -€15,411 | -53.5% |
| Trade debts | 44 | - | €344,345 | +€344,345 | |
| Suppliers | 440/4 | - | €344,345 | +€344,345 | |
| Other amounts payable | 47/48 | €71,895 | €97,768 | +€25,874 | +36.0% |
| Gross operating margin | 9900 | -€1,624 | -€1,675 | -€51 | -3.2% |
| Operating profit (loss) | 9901 | -€1,624 | -€1,675 | -€51 | -3.2% |
| Financial income | 75/76B | - | €33 | +€33 | |
| Recurring financial income | 75 | - | €33 | +€33 | |
| Financial charges | 65/66B | €6,847 | - | -€6,847 | |
| Recurring financial charges | 65 | €6,847 | - | -€6,847 | |
| Profit (loss) for the period before taxes | 9903 | -€8,471 | -€1,642 | +€6,830 | +80.6% |
| Profit (loss) for the period | 9904 | -€8,471 | -€1,642 | +€6,830 | +80.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,471 | -€1,642 | +€6,830 | +80.6% |
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 6 October 2026 via checked.be.