COSTI NICO CONSTRUCT: 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.
COSTI NICO CONSTRUCT
Largest movements
- Receivables within one year +€59,129
up €59,129 (+275%), from €21,473 to €80,601
of which Trade receivables: +€55,935
- Cash -€5,982
down €5,982 (-74.1%), from €8,077 to €2,095
mainly Receivables within one year (-€59,129) and Tax, wage and social debts (-€2,001)
- Trade debts +€49,135
up €49,135 (+7,168%), from €685 to €49,820
of which Bills of exchange payable: +€46,920
- Profit (loss) carried forward +€6,013
up €6,013 (+29.5%), from €20,347 to €26,360
- Tax, wage and social debts -€2,001
down €2,001 (-36.3%), from €5,517 to €3,516
- Gross operating margin +€2,775
up €2,775 (+43.7%), from €6,349 to €9,123
- Other operating charges -€2,492
down €2,492 (-88.5%), from €2,815 to €323
- Taxes +€863
up €863 (+48.7%), from €1,771 to €2,635
- Financial charges +€128
up €128 (+497%), from €26 to €153
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 | €29,550 | €82,696 | +€53,146 | +180% |
| Current assets | 29/58 | €29,550 | €82,696 | +€53,146 | +180% |
| Amounts receivable within one year | 40/41 | €21,473 | €80,601 | +€59,129 | +275% |
| Trade receivables | 40 | €8,537 | €64,472 | +€55,935 | +655% |
| Other amounts receivable | 41 | €12,936 | €16,130 | +€3,194 | +24.7% |
| Cash at bank and in hand | 54/58 | €8,077 | €2,095 | -€5,982 | -74.1% |
| Total equity and liabilities | 10/49 | €29,550 | €82,696 | +€53,146 | +180% |
| Equity | 10/15 | €23,347 | €29,360 | +€6,013 | +25.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,347 | €26,360 | +€6,013 | +29.5% |
| Amounts payable | 17/49 | €6,203 | €53,336 | +€47,134 | +760% |
| Amounts payable within one year | 42/48 | €6,203 | €53,336 | +€47,134 | +760% |
| Trade debts | 44 | €685 | €49,820 | +€49,135 | +7,168% |
| Suppliers | 440/4 | €685 | €2,900 | +€2,215 | +323% |
| Bills of exchange payable | 441 | - | €46,920 | +€46,920 | |
| Taxes, remuneration and social security | 45 | €5,517 | €3,516 | -€2,001 | -36.3% |
| Taxes | 450/3 | €5,517 | €3,516 | -€2,001 | -36.3% |
| Other operating charges | 640/8 | €2,815 | €323 | -€2,492 | -88.5% |
| Gross operating margin | 9900 | €6,349 | €9,123 | +€2,775 | +43.7% |
| Operating profit (loss) | 9901 | €3,534 | €8,801 | +€5,266 | +149% |
| Financial charges | 65/66B | €26 | €153 | +€128 | +497% |
| Recurring financial charges | 65 | €26 | €153 | +€128 | +497% |
| Profit (loss) for the period before taxes | 9903 | €3,508 | €8,647 | +€5,139 | +146% |
| Income taxes | 67/77 | €1,771 | €2,635 | +€863 | +48.7% |
| Profit (loss) for the period | 9904 | €1,737 | €6,013 | +€4,275 | +246% |
| Profit (loss) for the period to be appropriated | 9905 | €1,737 | €6,013 | +€4,275 | +246% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.