NIZET CSS: 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.
NIZET CSS
Largest movements
- Current investments +€50,000
new in 2025: €50,000
- Cash -€23,779
down €23,779 (-96.8%), from €24,570 to €792
mainly Current investments (-€50,000) and Receivables within one year (-€2,543)
- Receivables within one year +€2,543
up €2,543 (+26.8%), from €9,474 to €12,017
of which Other amounts receivable: +€2,927
- Tangible fixed assets +€1,208
new in 2025: €1,208
- Reserves +€29,000
up €29,000 (+161.1%), from €18,000 to €47,000
- Current portion of long-term debt +€3,790
new in 2025: €3,790
- Tax, wage and social debts -€2,474
down €2,474 (-36.2%), from €6,828 to €4,354
- Trade debts -€1,498
down €1,498 (-39.4%), from €3,801 to €2,303
- Gross operating margin +€18,741
up €18,741 (+68.3%), from €27,443 to €46,184
- Taxes +€5,795
up €5,795 (+63.2%), from €9,173 to €14,969
- Other operating charges +€787
new in 2025: €787
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 | €34,899 | €64,327 | +€29,428 | +84.3% |
| Fixed assets | 21/28 | - | €1,208 | +€1,208 | |
| Tangible fixed assets | 22/27 | - | €1,208 | +€1,208 | |
| Furniture and vehicles | 24 | - | €1,208 | +€1,208 | |
| Current assets | 29/58 | €34,899 | €63,119 | +€28,220 | +80.9% |
| Amounts receivable within one year | 40/41 | €9,474 | €12,017 | +€2,543 | +26.8% |
| Trade receivables | 40 | €9,407 | €9,023 | -€383 | -4.1% |
| Other amounts receivable | 41 | €67 | €2,994 | +€2,927 | +4350.1% |
| Current investments | 50/53 | - | €50,000 | +€50,000 | |
| Cash at bank and in hand | 54/58 | €24,570 | €792 | -€23,779 | -96.8% |
| Deferred charges and accrued income | 490/1 | €855 | €310 | -€545 | -63.7% |
| Total equity and liabilities | 10/49 | €34,899 | €64,327 | +€29,428 | +84.3% |
| Equity | 10/15 | €24,270 | €53,880 | +€29,610 | +122.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €18,000 | €47,000 | +€29,000 | +161.1% |
| Distributable reserves | 133 | €18,000 | €47,000 | +€29,000 | +161.1% |
| Profit (loss) carried forward | 14 | €270 | €880 | +€610 | +225.8% |
| Amounts payable | 17/49 | €10,629 | €10,448 | -€182 | -1.7% |
| Amounts payable within one year | 42/48 | €10,629 | €10,448 | -€182 | -1.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,790 | +€3,790 | |
| Trade debts | 44 | €3,801 | €2,303 | -€1,498 | -39.4% |
| Suppliers | 440/4 | €3,801 | €2,303 | -€1,498 | -39.4% |
| Taxes, remuneration and social security | 45 | €6,828 | €4,354 | -€2,474 | -36.2% |
| Taxes | 450/3 | €6,828 | €4,354 | -€2,474 | -36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €299 | +€299 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €330 | +€330 | |
| Other operating charges | 640/8 | - | €787 | +€787 | |
| Gross operating margin | 9900 | €27,443 | €46,184 | +€18,741 | +68.3% |
| Operating profit (loss) | 9901 | €27,443 | €44,768 | +€17,325 | +63.1% |
| Financial income | 75/76B | - | €59 | +€59 | |
| Recurring financial income | 75 | - | €59 | +€59 | |
| Financial charges | 65/66B | €0 | €249 | +€249 | +124380.0% |
| Recurring financial charges | 65 | €0 | €249 | +€249 | +124380.0% |
| Profit (loss) for the period before taxes | 9903 | €27,443 | €44,578 | +€17,135 | +62.4% |
| Income taxes | 67/77 | €9,173 | €14,969 | +€5,795 | +63.2% |
| Profit (loss) for the period | 9904 | €18,270 | €29,610 | +€11,340 | +62.1% |
| Profit (loss) for the period to be appropriated | 9905 | €18,270 | €29,610 | +€11,340 | +62.1% |
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.