NI-CHA: 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.
NI-CHA
Largest movements
- Tangible fixed assets -€13,583
down €13,583 (-25.0%), from €54,362 to €40,779
of which Plant, machinery and equipment: -€12,885
- Receivables within one year -€10,916
down €10,916 (-87.2%), from €12,519 to €1,603
- Intangible fixed assets -€5,170
down €5,170 (-24.9%), from €20,744 to €15,574
- Stocks and contracts +€2,317
up €2,317 (+29.4%), from €7,885 to €10,202
- Financial fixed assets +€2,092
up €2,092 (+36.9%), from €5,666 to €7,758
- Other debts +€51,601
up €51,601 (+228%), from €22,646 to €74,247
- Profit (loss) carried forward -€44,558
down €44,558 (-40.8%), from -€109,337 to -€153,895
- Trade debts -€11,483
down €11,483 (-19.3%), from €59,372 to €47,889
- Debts after one year -€11,403
down €11,403 (-49.2%), from €23,166 to €11,763
- Tax, wage and social debts -€11,136
down €11,136 (-23.8%), from €46,750 to €35,614
of which Taxes: -€9,832
- Gross operating margin +€15,355
up €15,355 (+63.6%), from -€24,136 to -€8,781
- Other operating charges -€8,388
down €8,388 (-53.6%), from €15,644 to €7,256
- Financial charges -€1,397
down €1,397 (-12.5%), from €11,168 to €9,771
- Depreciation -€534
down €534 (-2.8%), from €19,287 to €18,753
- Taxes -€364
no longer reported in 2024 (was €364)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €103,418 | €77,334 | -€26,084 | -25.2% |
| Fixed assets | 21/28 | €80,772 | €64,111 | -€16,661 | -20.6% |
| Intangible fixed assets | 21 | €20,744 | €15,574 | -€5,170 | -24.9% |
| Tangible fixed assets | 22/27 | €54,362 | €40,779 | -€13,583 | -25.0% |
| Plant, machinery and equipment | 23 | €53,645 | €40,760 | -€12,885 | -24.0% |
| Furniture and vehicles | 24 | €717 | €19 | -€698 | -97.4% |
| Financial fixed assets | 28 | €5,666 | €7,758 | +€2,092 | +36.9% |
| Current assets | 29/58 | €22,646 | €13,223 | -€9,423 | -41.6% |
| Stocks and contracts in progress | 3 | €7,885 | €10,202 | +€2,317 | +29.4% |
| Stocks | 30/36 | €7,885 | €10,202 | +€2,317 | +29.4% |
| Amounts receivable within one year | 40/41 | €12,519 | €1,603 | -€10,916 | -87.2% |
| Trade receivables | 40 | €12,519 | €1,603 | -€10,916 | -87.2% |
| Cash at bank and in hand | 54/58 | €793 | €1,330 | +€537 | +67.7% |
| Deferred charges and accrued income | 490/1 | €1,449 | €88 | -€1,361 | -93.9% |
| Total equity and liabilities | 10/49 | €103,418 | €77,334 | -€26,084 | -25.2% |
| Equity | 10/15 | -€89,337 | -€133,895 | -€44,558 | -49.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,337 | -€153,895 | -€44,558 | -40.8% |
| Amounts payable | 17/49 | €192,755 | €211,229 | +€18,474 | +9.6% |
| Amounts payable after more than one year | 17 | €23,166 | €11,763 | -€11,403 | -49.2% |
| Financial debts | 170/4 | €23,166 | €11,763 | -€11,403 | -49.2% |
| Amounts payable within one year | 42/48 | €167,468 | €198,795 | +€31,327 | +18.7% |
| Current portion of amounts payable after more than one year | 42 | €38,700 | €41,045 | +€2,345 | +6.1% |
| Trade debts | 44 | €59,372 | €47,889 | -€11,483 | -19.3% |
| Suppliers | 440/4 | €59,372 | €47,889 | -€11,483 | -19.3% |
| Taxes, remuneration and social security | 45 | €46,750 | €35,614 | -€11,136 | -23.8% |
| Taxes | 450/3 | €38,457 | €28,625 | -€9,832 | -25.6% |
| Remuneration and social security | 454/9 | €8,293 | €6,989 | -€1,304 | -15.7% |
| Other amounts payable | 47/48 | €22,646 | €74,247 | +€51,601 | +228% |
| Accrued charges and deferred income | 492/3 | €2,121 | €671 | -€1,450 | -68.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,287 | €18,753 | -€534 | -2.8% |
| Other operating charges | 640/8 | €15,644 | €7,256 | -€8,388 | -53.6% |
| Non-recurring operating charges | 66A | €310 | - | -€310 | |
| Gross operating margin | 9900 | -€24,136 | -€8,781 | +€15,355 | +63.6% |
| Operating profit (loss) | 9901 | -€59,377 | -€34,790 | +€24,587 | +41.4% |
| Financial income | 75/76B | €1 | €3 | +€2 | +200% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +200% |
| Financial charges | 65/66B | €11,168 | €9,771 | -€1,397 | -12.5% |
| Recurring financial charges | 65 | €11,168 | €9,771 | -€1,397 | -12.5% |
| Profit (loss) for the period before taxes | 9903 | -€70,544 | -€44,558 | +€25,986 | +36.8% |
| Income taxes | 67/77 | €364 | - | -€364 | |
| Profit (loss) for the period | 9904 | -€70,908 | -€44,558 | +€26,350 | +37.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,908 | -€44,558 | +€26,350 | +37.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.