NICA: 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.
NICA
Largest movements
- Deferred charges and accrued income -€767
down €767 (-100.0%), from €767 to €0
- Profit (loss) carried forward -€2,603
down €2,603 (-30.9%), from -€8,424 to -€11,026
- Trade debts +€1,154
up €1,154 (+769.9%), from €150 to €1,304
- Other debts +€719
up €719 (+10.1%), from €7,132 to €7,851
- Other operating charges +€1,702
up €1,702 (+1480.2%), from €115 to €1,817
- Gross operating margin -€187
down €187 (-31.8%), from -€589 to -€777
- Financial charges -€64
down €64 (-87.6%), from €74 to €9
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.
Cash bridge derived
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 | €6,358 | €5,629 | -€730 | -11.5% |
| Current assets | 29/58 | €6,358 | €5,629 | -€730 | -11.5% |
| Amounts receivable within one year | 40/41 | €5,559 | €5,559 | = | 0.0% |
| Trade receivables | 40 | €837 | €837 | = | 0.0% |
| Other amounts receivable | 41 | €4,722 | €4,722 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €31 | €69 | +€38 | +120.7% |
| Deferred charges and accrued income | 490/1 | €767 | €0 | -€767 | -100.0% |
| Total equity and liabilities | 10/49 | €6,358 | €5,629 | -€730 | -11.5% |
| Equity | 10/15 | -€924 | -€3,526 | -€2,603 | -281.8% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,424 | -€11,026 | -€2,603 | -30.9% |
| Amounts payable | 17/49 | €7,282 | €9,155 | +€1,873 | +25.7% |
| Amounts payable within one year | 42/48 | €7,282 | €9,155 | +€1,873 | +25.7% |
| Trade debts | 44 | €150 | €1,304 | +€1,154 | +769.9% |
| Suppliers | 440/4 | €150 | €1,304 | +€1,154 | +769.9% |
| Other amounts payable | 47/48 | €7,132 | €7,851 | +€719 | +10.1% |
| Other operating charges | 640/8 | €115 | €1,817 | +€1,702 | +1480.2% |
| Gross operating margin | 9900 | -€589 | -€777 | -€187 | -31.8% |
| Operating profit (loss) | 9901 | -€704 | -€2,594 | -€1,889 | -268.3% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €74 | €9 | -€64 | -87.6% |
| Recurring financial charges | 65 | €74 | €9 | -€64 | -87.6% |
| Profit (loss) for the period before taxes | 9903 | -€778 | -€2,603 | -€1,825 | -234.7% |
| Profit (loss) for the period | 9904 | -€778 | -€2,603 | -€1,825 | -234.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€778 | -€2,603 | -€1,825 | -234.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.