Nialchi Trading: 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.
Nialchi Trading
Largest movements
- Receivables within one year -€27,767
down €27,767 (-23.0%), from €120,700 to €92,932
of which Trade receivables: -€32,077
- Cash +€9,694
up €9,694 (+775%), from €1,252 to €10,946
mainly Receivables within one year (+€27,767) and Depreciation (+€22,935)
- Profit (loss) carried forward -€40,683
down €40,683 (-179%), from -€22,670 to -€63,353
- Debts after one year +€18,615
new in 2024: €18,615
- Trade debts -€12,240
down €12,240 (-56.3%), from €21,723 to €9,483
- Current portion of long-term debt +€11,977
new in 2024: €11,977
- Other debts +€7,000
new in 2024: €7,000
- Other operating charges +€16,829
up €16,829 (+377%), from €4,462 to €21,291
- Gross operating margin +€8,929
up €8,929 (+22.5%), from €39,698 to €48,627
- Write-downs +€8,600
new in 2024: €8,600
- Taxes -€2,455
down €2,455 (-99.3%), from €2,472 to €17
- Financial charges +€1,386
up €1,386 (+38.7%), from €3,580 to €4,966
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 | €646,903 | €630,546 | -€16,358 | -2.5% |
| Fixed assets | 21/28 | €514,364 | €511,451 | -€2,913 | -0.6% |
| Intangible fixed assets | 21 | €3,324 | €0 | -€3,324 | -100% |
| Tangible fixed assets | 22/27 | €510,871 | €511,282 | +€411 | +0.1% |
| Land and buildings | 22 | €488,679 | €493,086 | +€4,407 | +0.9% |
| Plant, machinery and equipment | 23 | €21,201 | €17,701 | -€3,500 | -16.5% |
| Furniture and vehicles | 24 | €991 | €496 | -€496 | -50.0% |
| Financial fixed assets | 28 | €169 | €169 | = | 0.0% |
| Current assets | 29/58 | €132,540 | €119,095 | -€13,445 | -10.1% |
| Stocks and contracts in progress | 3 | €10,589 | €10,589 | = | 0.0% |
| Stocks | 30/36 | €10,589 | €10,589 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €120,700 | €92,932 | -€27,767 | -23.0% |
| Trade receivables | 40 | €48,239 | €16,162 | -€32,077 | -66.5% |
| Other amounts receivable | 41 | €72,461 | €76,770 | +€4,309 | +5.9% |
| Cash at bank and in hand | 54/58 | €1,252 | €10,946 | +€9,694 | +775% |
| Deferred charges and accrued income | 490/1 | - | €4,628 | +€4,628 | |
| Total equity and liabilities | 10/49 | €646,903 | €630,546 | -€16,358 | -2.5% |
| Equity | 10/15 | €582,330 | €541,647 | -€40,683 | -7.0% |
| Contributions | 10/11 | €605,000 | €605,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,670 | -€63,353 | -€40,683 | -179% |
| Amounts payable | 17/49 | €64,573 | €88,899 | +€24,326 | +37.7% |
| Amounts payable after more than one year | 17 | - | €18,615 | +€18,615 | |
| Financial debts | 170/4 | - | €18,615 | +€18,615 | |
| Amounts payable within one year | 42/48 | €60,872 | €66,583 | +€5,710 | +9.4% |
| Current portion of amounts payable after more than one year | 42 | - | €11,977 | +€11,977 | |
| Financial debts | 43 | €35,000 | €35,000 | = | 0.0% |
| Credit institutions | 430/8 | €35,000 | €35,000 | = | 0.0% |
| Trade debts | 44 | €21,723 | €9,483 | -€12,240 | -56.3% |
| Suppliers | 440/4 | €21,723 | €9,483 | -€12,240 | -56.3% |
| Taxes, remuneration and social security | 45 | €4,149 | €3,122 | -€1,027 | -24.7% |
| Taxes | 450/3 | €4,149 | €3,122 | -€1,027 | -24.7% |
| Other amounts payable | 47/48 | - | €7,000 | +€7,000 | |
| Accrued charges and deferred income | 492/3 | €3,701 | €3,701 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,943 | €22,935 | -€8 | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €8,600 | +€8,600 | |
| Other operating charges | 640/8 | €4,462 | €21,291 | +€16,829 | +377% |
| Non-recurring operating charges | 66A | - | €33,769 | +€33,769 | |
| Gross operating margin | 9900 | €39,698 | €48,627 | +€8,929 | +22.5% |
| Operating profit (loss) | 9901 | €12,293 | -€37,968 | -€50,261 | |
| Financial income | 75/76B | €1,384 | €2,267 | +€884 | +63.9% |
| Recurring financial income | 75 | €1,384 | €2,267 | +€884 | +63.9% |
| Financial charges | 65/66B | €3,580 | €4,966 | +€1,386 | +38.7% |
| Recurring financial charges | 65 | €3,580 | €4,966 | +€1,386 | +38.7% |
| Profit (loss) for the period before taxes | 9903 | €10,097 | -€40,666 | -€50,764 | |
| Income taxes | 67/77 | €2,472 | €17 | -€2,455 | -99.3% |
| Profit (loss) for the period | 9904 | €7,625 | -€40,683 | -€48,309 | |
| Profit (loss) for the period to be appropriated | 9905 | €7,625 | -€40,683 | -€48,309 |
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 30 October 2026 via checked.be.