NIAKMS: what changed
Two fiscal 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.
NIAKMS
Largest movements
- Cash -€403
down €403 (-7.0%), from €5,759 to €5,356
mainly Investment in fixed assets (net) (-€3,556) and Tax, wage and social debts (-€3,344)
- Tax, wage and social debts -€3,344
no longer reported in 2024 (was €3,344)
- Profit (loss) carried forward +€3,289
up €3,289 (+115.1%), from €2,858 to €6,146
- Trade debts -€1,385
down €1,385 (-96.6%), from €1,435 to €49
- Other debts +€1,187
up €1,187 (+3620.5%), from €33 to €1,220
- Gross operating margin +€4,365
up €4,365 (+156.0%), from €2,799 to €7,164
- Depreciation -€179
down €179 (-4.9%), from €3,629 to €3,449
- Other operating charges +€164
up €164 (+257.5%), from €64 to €227
- Financial charges +€132
up €132 (+190.0%), from €69 to €201
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.
Cash bridge derived
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 | €17,669 | €17,416 | -€253 | -1.4% |
| Fixed assets | 21/28 | €11,096 | €11,203 | +€107 | +1.0% |
| Tangible fixed assets | 22/27 | €8,786 | €8,893 | +€107 | +1.2% |
| Plant, machinery and equipment | 23 | - | €3,246 | +€3,246 | |
| Furniture and vehicles | 24 | €5,276 | €2,638 | -€2,638 | -50.0% |
| Other tangible fixed assets | 26 | €3,510 | €3,008 | -€501 | -14.3% |
| Financial fixed assets | 28 | €2,310 | €2,310 | = | 0.0% |
| Current assets | 29/58 | €6,573 | €6,213 | -€360 | -5.5% |
| Amounts receivable within one year | 40/41 | €701 | €653 | -€48 | -6.9% |
| Trade receivables | 40 | €47 | €52 | +€6 | +11.8% |
| Other amounts receivable | 41 | €654 | €600 | -€54 | -8.2% |
| Cash at bank and in hand | 54/58 | €5,759 | €5,356 | -€403 | -7.0% |
| Deferred charges and accrued income | 490/1 | €113 | €204 | +€91 | +80.8% |
| Total equity and liabilities | 10/49 | €17,669 | €17,416 | -€253 | -1.4% |
| Equity | 10/15 | €12,858 | €16,146 | +€3,289 | +25.6% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,858 | €6,146 | +€3,289 | +115.1% |
| Amounts payable | 17/49 | €4,811 | €1,269 | -€3,542 | -73.6% |
| Amounts payable within one year | 42/48 | €4,811 | €1,269 | -€3,542 | -73.6% |
| Trade debts | 44 | €1,435 | €49 | -€1,385 | -96.6% |
| Suppliers | 440/4 | €1,435 | €49 | -€1,385 | -96.6% |
| Taxes, remuneration and social security | 45 | €3,344 | - | -€3,344 | |
| Remuneration and social security | 454/9 | €3,344 | - | -€3,344 | |
| Other amounts payable | 47/48 | €33 | €1,220 | +€1,187 | +3620.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,629 | €3,449 | -€179 | -4.9% |
| Other operating charges | 640/8 | €64 | €227 | +€164 | +257.5% |
| Gross operating margin | 9900 | €2,799 | €7,164 | +€4,365 | +156.0% |
| Operating profit (loss) | 9901 | -€894 | €3,487 | +€4,381 | |
| Financial income | 75/76B | €0 | €3 | +€2 | +569.0% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +569.0% |
| Financial charges | 65/66B | €69 | €201 | +€132 | +190.0% |
| Recurring financial charges | 65 | €69 | €201 | +€132 | +190.0% |
| Profit (loss) for the period before taxes | 9903 | -€963 | €3,289 | +€4,251 | |
| Profit (loss) for the period | 9904 | -€963 | €3,289 | +€4,251 | |
| Profit (loss) for the period to be appropriated | 9905 | -€963 | €3,289 | +€4,251 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.