T. NIJS & Co: what changed
T. NIJS & Co
Largest movements
- Tangible fixed assets -€10,069
down €10,069 (-46.4%), from €21,679 to €11,610
- Cash +€5,347
up €5,347 (+101%), from €5,318 to €10,664
mainly Depreciation (+€12,951) and Net result for the year (+€989)
- Receivables within one year +€4,396
up €4,396 (+17.5%), from €25,131 to €29,527
of which Trade receivables: +€2,581
- Deferred charges and accrued income -€731
down €731 (-38.9%), from €1,877 to €1,146
- Other debts -€1,865
down €1,865 (-40.7%), from €4,584 to €2,719
- Profit (loss) carried forward +€989
up €989 (+2.2%), from €45,975 to €46,964
- Debts after one year -€650
down €650 (-100%), from €650 to €0
- Financial income +€410
up €410, from €0 to €410
- Gross operating margin -€305
down €305 (-1.9%), from €15,769 to €15,464
- Financial charges +€249
up €249 (+64.1%), from €388 to €638
- Other operating charges +€233
up €233 (+33.8%), from €689 to €922
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €54,005 | €52,948 | -€1,058 | -2.0% |
| Fixed assets | 21/28 | €21,679 | €11,610 | -€10,069 | -46.4% |
| Tangible fixed assets | 22/27 | €21,679 | €11,610 | -€10,069 | -46.4% |
| Furniture and vehicles | 24 | €21,679 | €11,610 | -€10,069 | -46.4% |
| Current assets | 29/58 | €32,326 | €41,338 | +€9,012 | +27.9% |
| Amounts receivable within one year | 40/41 | €25,131 | €29,527 | +€4,396 | +17.5% |
| Trade receivables | 40 | €2,148 | €4,729 | +€2,581 | +120% |
| Other amounts receivable | 41 | €22,983 | €24,798 | +€1,815 | +7.9% |
| Cash at bank and in hand | 54/58 | €5,318 | €10,664 | +€5,347 | +101% |
| Deferred charges and accrued income | 490/1 | €1,877 | €1,146 | -€731 | -38.9% |
| Total equity and liabilities | 10/49 | €54,005 | €52,948 | -€1,058 | -2.0% |
| Equity | 10/15 | €47,225 | €48,214 | +€989 | +2.1% |
| Contributions | 10/11 | €1,250 | €1,250 | = | 0.0% |
| Profit (loss) carried forward | 14 | €45,975 | €46,964 | +€989 | +2.2% |
| Amounts payable | 17/49 | €6,780 | €4,734 | -€2,047 | -30.2% |
| Amounts payable after more than one year | 17 | €650 | €0 | -€650 | -100% |
| Other amounts payable | 178/9 | €650 | €0 | -€650 | -100% |
| Amounts payable within one year | 42/48 | €6,130 | €4,734 | -€1,397 | -22.8% |
| Trade debts | 44 | €1,088 | €1,521 | +€433 | +39.9% |
| Suppliers | 440/4 | €1,088 | €1,521 | +€433 | +39.9% |
| Taxes, remuneration and social security | 45 | €459 | €493 | +€34 | +7.5% |
| Taxes | 450/3 | €459 | €493 | +€34 | +7.5% |
| Other amounts payable | 47/48 | €4,584 | €2,719 | -€1,865 | -40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,865 | €12,951 | +€86 | +0.7% |
| Other operating charges | 640/8 | €689 | €922 | +€233 | +33.8% |
| Gross operating margin | 9900 | €15,769 | €15,464 | -€305 | -1.9% |
| Operating profit (loss) | 9901 | €2,215 | €1,591 | -€624 | -28.2% |
| Financial income | 75/76B | €0 | €410 | +€410 | |
| Recurring financial income | 75 | €0 | €410 | +€410 | |
| Financial charges | 65/66B | €388 | €638 | +€249 | +64.1% |
| Recurring financial charges | 65 | €388 | €638 | +€249 | +64.1% |
| Profit (loss) for the period before taxes | 9903 | €1,826 | €1,364 | -€463 | -25.3% |
| Income taxes | 67/77 | €387 | €375 | -€13 | -3.3% |
| Profit (loss) for the period | 9904 | €1,439 | €989 | -€450 | -31.3% |
| Profit (loss) for the period to be appropriated | 9905 | €1,439 | €989 | -€450 | -31.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.