NISABA: 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.
NISABA
Largest movements
- Cash -€14,560
down €14,560 (-52.9%), from €27,523 to €12,963
mainly Net result for the year (-€9,722) and Trade debts (-€9,180)
- Deferred charges and accrued income -€4,001
no longer reported in 2025 (was €4,001)
- Receivables within one year -€2,976
down €2,976 (-50.7%), from €5,866 to €2,890
of which Other amounts receivable: -€2,876
- Profit (loss) carried forward -€9,722
down €9,722, from €1,114 to -€8,608
- Trade debts -€9,180
down €9,180 (-97.9%), from €9,376 to €197
- Other debts -€9,000
no longer reported in 2025 (was €9,000)
- Accrued charges and deferred income +€5,363
new in 2025: €5,363
- Tax, wage and social debts +€1,001
up €1,001 (+34.5%), from €2,900 to €3,901
- Other operating charges +€21,964
up €21,964 (+9,676%), from €227 to €22,191
- Gross operating margin +€2,700
up €2,700 (+26.4%), from €10,210 to €12,909
- Taxes -€2,471
down €2,471 (-85.2%), from €2,899 to €429
- Financial charges -€413
down €413 (-85.6%), from €482 to €69
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 | €37,390 | €15,853 | -€21,537 | -57.6% |
| Current assets | 29/58 | €37,390 | €15,853 | -€21,537 | -57.6% |
| Amounts receivable within one year | 40/41 | €5,866 | €2,890 | -€2,976 | -50.7% |
| Trade receivables | 40 | €290 | €190 | -€100 | -34.4% |
| Other amounts receivable | 41 | €5,576 | €2,700 | -€2,876 | -51.6% |
| Cash at bank and in hand | 54/58 | €27,523 | €12,963 | -€14,560 | -52.9% |
| Deferred charges and accrued income | 490/1 | €4,001 | - | -€4,001 | |
| Total equity and liabilities | 10/49 | €37,390 | €15,853 | -€21,537 | -57.6% |
| Equity | 10/15 | €16,114 | €6,392 | -€9,722 | -60.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,114 | -€8,608 | -€9,722 | |
| Amounts payable | 17/49 | €21,276 | €9,461 | -€11,815 | -55.5% |
| Amounts payable within one year | 42/48 | €21,276 | €4,098 | -€17,178 | -80.7% |
| Trade debts | 44 | €9,376 | €197 | -€9,180 | -97.9% |
| Suppliers | 440/4 | €9,376 | €197 | -€9,180 | -97.9% |
| Taxes, remuneration and social security | 45 | €2,900 | €3,901 | +€1,001 | +34.5% |
| Taxes | 450/3 | €2,900 | €3,901 | +€1,001 | +34.5% |
| Other amounts payable | 47/48 | €9,000 | - | -€9,000 | |
| Accrued charges and deferred income | 492/3 | - | €5,363 | +€5,363 | |
| Other operating charges | 640/8 | €227 | €22,191 | +€21,964 | +9,676% |
| Gross operating margin | 9900 | €10,210 | €12,909 | +€2,700 | +26.4% |
| Operating profit (loss) | 9901 | €9,983 | -€9,282 | -€19,264 | |
| Financial income | 75/76B | €8 | €58 | +€50 | +669% |
| Recurring financial income | 75 | €8 | €14 | +€7 | +88.4% |
| Non-recurring financial income | 76B | - | €44 | +€44 | |
| Financial charges | 65/66B | €482 | €69 | -€413 | -85.6% |
| Recurring financial charges | 65 | €482 | €69 | -€413 | -85.6% |
| Profit (loss) for the period before taxes | 9903 | €9,508 | -€9,293 | -€18,801 | |
| Income taxes | 67/77 | €2,899 | €429 | -€2,471 | -85.2% |
| Profit (loss) for the period | 9904 | €6,608 | -€9,722 | -€16,330 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,608 | -€9,722 | -€16,330 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.