VAN NIJLEN I: 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.
VAN NIJLEN I
Largest movements
- Tangible fixed assets -€12,100
down €12,100 (-25.0%), from €48,400 to €36,300
- Stocks and contracts -€2,500
down €2,500 (-3.1%), from €80,420 to €77,920
- Debts after one year -€18,426
down €18,426 (-39.0%), from €47,269 to €28,843
- Current portion of long-term debt +€9,213
new in 2025: €9,213
- Trade debts -€6,474
down €6,474 (-26.3%), from €24,657 to €18,183
- Short-term financial debts +€2,107
up €2,107 (+12.6%), from €16,685 to €18,792
- Gross operating margin +€17,559
up €17,559 (+174%), from €10,091 to €27,650
- Other operating charges +€1,975
up €1,975 (+430%), from €459 to €2,434
- Financial charges +€1,642
up €1,642 (+369%), from €445 to €2,087
- Staff costs +€1,525
up €1,525 (+14.9%), from €10,228 to €11,753
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 | €129,222 | €115,286 | -€13,936 | -10.8% |
| Fixed assets | 21/28 | €48,400 | €36,300 | -€12,100 | -25.0% |
| Tangible fixed assets | 22/27 | €48,400 | €36,300 | -€12,100 | -25.0% |
| Land and buildings | 22 | €48,400 | €36,300 | -€12,100 | -25.0% |
| Current assets | 29/58 | €80,822 | €78,986 | -€1,836 | -2.3% |
| Stocks and contracts in progress | 3 | €80,420 | €77,920 | -€2,500 | -3.1% |
| Stocks | 30/36 | €80,420 | €77,920 | -€2,500 | -3.1% |
| Amounts receivable within one year | 40/41 | - | €664 | +€664 | |
| Trade receivables | 40 | - | €664 | +€664 | |
| Cash at bank and in hand | 54/58 | €402 | €402 | = | 0.0% |
| Total equity and liabilities | 10/49 | €129,222 | €115,286 | -€13,936 | -10.8% |
| Equity | 10/15 | -€223,935 | -€224,659 | -€724 | -0.3% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€248,935 | -€249,659 | -€724 | -0.3% |
| Amounts payable | 17/49 | €353,157 | €339,945 | -€13,212 | -3.7% |
| Amounts payable after more than one year | 17 | €47,269 | €28,843 | -€18,426 | -39.0% |
| Financial debts | 170/4 | €47,269 | €28,843 | -€18,426 | -39.0% |
| Amounts payable within one year | 42/48 | €305,888 | €311,102 | +€5,214 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | - | €9,213 | +€9,213 | |
| Financial debts | 43 | €16,685 | €18,792 | +€2,107 | +12.6% |
| Credit institutions | 430/8 | €16,685 | €18,792 | +€2,107 | +12.6% |
| Trade debts | 44 | €24,657 | €18,183 | -€6,474 | -26.3% |
| Suppliers | 440/4 | €24,657 | €18,183 | -€6,474 | -26.3% |
| Taxes, remuneration and social security | 45 | €7,425 | €7,395 | -€30 | -0.4% |
| Taxes | 450/3 | €6,015 | €5,224 | -€790 | -13.1% |
| Remuneration and social security | 454/9 | €1,410 | €2,171 | +€760 | +53.9% |
| Other amounts payable | 47/48 | €257,122 | €257,519 | +€397 | +0.2% |
| Remuneration, social security and pensions | 62 | €10,228 | €11,753 | +€1,525 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,100 | €12,100 | = | 0.0% |
| Other operating charges | 640/8 | €459 | €2,434 | +€1,975 | +430% |
| Gross operating margin | 9900 | €10,091 | €27,650 | +€17,559 | +174% |
| Operating profit (loss) | 9901 | -€12,696 | €1,363 | +€14,059 | |
| Financial income | 75/76B | €42 | - | -€42 | |
| Recurring financial income | 75 | €42 | - | -€42 | |
| Financial charges | 65/66B | €445 | €2,087 | +€1,642 | +369% |
| Recurring financial charges | 65 | €445 | €2,087 | +€1,642 | +369% |
| Profit (loss) for the period before taxes | 9903 | -€13,099 | -€724 | +€12,375 | +94.5% |
| Profit (loss) for the period | 9904 | -€13,099 | -€724 | +€12,375 | +94.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,099 | -€724 | +€12,375 | +94.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.