BE NICE: 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.
BE NICE
Largest movements
- Receivables within one year -€34,144
down €34,144 (-97.9%), from €34,880 to €736
of which Trade receivables: -€34,606
- Tangible fixed assets -€4,824
down €4,824 (-16.1%), from €30,038 to €25,214
of which Plant, machinery and equipment: -€4,479
- Trade debts -€55,617
down €55,617 (-29.5%), from €188,808 to €133,191
- Debts after one year +€19,890
up €19,890 (+6.0%), from €332,902 to €352,792
- Profit (loss) carried forward +€7,147
up €7,147 (+2.7%), from -€264,965 to -€257,818
- Gross operating margin +€25,950
up €25,950 (+30.0%), from €86,442 to €112,392
- Staff costs +€20,808
up €20,808 (+38.7%), from €53,706 to €74,514
- Financial charges +€11,468
up €11,468 (+149%), from €7,702 to €19,170
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 | €422,687 | €389,703 | -€32,984 | -7.8% |
| Fixed assets | 21/28 | €30,038 | €25,214 | -€4,824 | -16.1% |
| Tangible fixed assets | 22/27 | €30,038 | €25,214 | -€4,824 | -16.1% |
| Plant, machinery and equipment | 23 | €29,617 | €25,138 | -€4,479 | -15.1% |
| Furniture and vehicles | 24 | €421 | €77 | -€344 | -81.8% |
| Current assets | 29/58 | €392,649 | €364,488 | -€28,161 | -7.2% |
| Stocks and contracts in progress | 3 | €357,275 | €359,625 | +€2,350 | +0.7% |
| Stocks | 30/36 | €357,275 | €359,625 | +€2,350 | +0.7% |
| Amounts receivable within one year | 40/41 | €34,880 | €736 | -€34,144 | -97.9% |
| Trade receivables | 40 | €34,880 | €274 | -€34,606 | -99.2% |
| Other amounts receivable | 41 | - | €462 | +€462 | |
| Cash at bank and in hand | 54/58 | €494 | €4,127 | +€3,633 | +736% |
| Total equity and liabilities | 10/49 | €422,687 | €389,703 | -€32,984 | -7.8% |
| Equity | 10/15 | -€246,365 | -€239,218 | +€7,147 | +2.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€264,965 | -€257,818 | +€7,147 | +2.7% |
| Amounts payable | 17/49 | €669,052 | €628,921 | -€40,131 | -6.0% |
| Amounts payable after more than one year | 17 | €332,902 | €352,792 | +€19,890 | +6.0% |
| Other amounts payable | 178/9 | €332,902 | €352,792 | +€19,890 | +6.0% |
| Amounts payable within one year | 42/48 | €332,550 | €274,929 | -€57,621 | -17.3% |
| Financial debts | 43 | €29,589 | €25,692 | -€3,897 | -13.2% |
| Credit institutions | 430/8 | €29,589 | €25,692 | -€3,897 | -13.2% |
| Trade debts | 44 | €188,808 | €133,191 | -€55,617 | -29.5% |
| Suppliers | 440/4 | €188,808 | €133,191 | -€55,617 | -29.5% |
| Taxes, remuneration and social security | 45 | €114,153 | €116,046 | +€1,893 | +1.7% |
| Taxes | 450/3 | €104,310 | €100,196 | -€4,114 | -3.9% |
| Remuneration and social security | 454/9 | €9,843 | €15,851 | +€6,008 | +61.0% |
| Accrued charges and deferred income | 492/3 | €3,600 | €1,200 | -€2,400 | -66.7% |
| Non-recurring operating income | 76A | €304 | €2,739 | +€2,435 | +801% |
| Remuneration, social security and pensions | 62 | €53,706 | €74,514 | +€20,808 | +38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,537 | €4,823 | -€714 | -12.9% |
| Other operating charges | 640/8 | - | €492 | +€492 | |
| Non-recurring operating charges | 66A | €12,731 | €6,314 | -€6,417 | -50.4% |
| Gross operating margin | 9900 | €86,442 | €112,392 | +€25,950 | +30.0% |
| Operating profit (loss) | 9901 | €14,468 | €26,249 | +€11,781 | +81.4% |
| Financial income | 75/76B | €23 | €67 | +€44 | +193% |
| Recurring financial income | 75 | €23 | €67 | +€44 | +193% |
| Financial charges | 65/66B | €7,702 | €19,170 | +€11,468 | +149% |
| Recurring financial charges | 65 | €7,702 | €19,170 | +€11,468 | +149% |
| Profit (loss) for the period before taxes | 9903 | €6,789 | €7,147 | +€358 | +5.3% |
| Profit (loss) for the period | 9904 | €6,789 | €7,147 | +€358 | +5.3% |
| Profit (loss) for the period to be appropriated | 9905 | €6,789 | €7,147 | +€358 | +5.3% |
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 28 October 2026 via checked.be.