NICA CONSULTING: what changed
NICA CONSULTING
Largest movements
- Receivables within one year +€102,285
up €102,285 (+164%), from €62,348 to €164,633
of which Trade receivables: +€65,833
- Tangible fixed assets -€25,992
down €25,992 (-10.7%), from €243,790 to €217,798
of which Furniture and vehicles: -€26,273
- Cash -€17,673
down €17,673 (-92.6%), from €19,084 to €1,411
mainly Receivables within one year (-€102,285) and Debts after one year (-€30,651)
- Financial fixed assets -€15,000
no longer reported in 2025 (was €15,000)
- Profit (loss) carried forward +€86,894
up €86,894 (+140%), from €62,278 to €149,172
- Debts after one year -€30,651
down €30,651 (-15.5%), from €197,696 to €167,045
- Other debts +€15,734
up €15,734 (+53,553%), from €29 to €15,763
- Trade debts -€15,718
down €15,718 (-77.0%), from €20,418 to €4,700
- Tax, wage and social debts -€8,839
down €8,839 (-30.2%), from €29,263 to €20,425
- Financial income +€117,734
up €117,734 (+71,354%), from €165 to €117,899
- Depreciation +€35,457
up €35,457 (+312%), from €11,362 to €46,818
- Gross operating margin -€12,933
down €12,933 (-31.8%), from €40,696 to €27,764
- Taxes -€6,400
down €6,400 (-86.5%), from €7,400 to €1,000
- Financial charges +€3,683
up €3,683 (+73.9%), from €4,985 to €8,668
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €371,426 | €411,090 | +€39,664 | +10.7% |
| Fixed assets | 21/28 | €282,790 | €237,798 | -€44,992 | -15.9% |
| Intangible fixed assets | 21 | €24,000 | €20,000 | -€4,000 | -16.7% |
| Tangible fixed assets | 22/27 | €243,790 | €217,798 | -€25,992 | -10.7% |
| Land and buildings | 22 | €297 | - | -€297 | |
| Plant, machinery and equipment | 23 | €228 | €806 | +€578 | +253% |
| Furniture and vehicles | 24 | €243,265 | €216,992 | -€26,273 | -10.8% |
| Financial fixed assets | 28 | €15,000 | - | -€15,000 | |
| Current assets | 29/58 | €88,636 | €173,292 | +€84,656 | +95.5% |
| Amounts receivable within one year | 40/41 | €62,348 | €164,633 | +€102,285 | +164% |
| Trade receivables | 40 | €61,945 | €127,778 | +€65,833 | +106% |
| Other amounts receivable | 41 | €403 | €36,855 | +€36,453 | +9,050% |
| Cash at bank and in hand | 54/58 | €19,084 | €1,411 | -€17,673 | -92.6% |
| Deferred charges and accrued income | 490/1 | €7,204 | €7,248 | +€44 | +0.6% |
| Total equity and liabilities | 10/49 | €371,426 | €411,090 | +€39,664 | +10.7% |
| Equity | 10/15 | €87,278 | €174,172 | +€86,894 | +99.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,278 | €149,172 | +€86,894 | +140% |
| Amounts payable | 17/49 | €284,148 | €236,918 | -€47,230 | -16.6% |
| Amounts payable after more than one year | 17 | €197,696 | €167,045 | -€30,651 | -15.5% |
| Financial debts | 170/4 | €197,696 | €167,045 | -€30,651 | -15.5% |
| Amounts payable within one year | 42/48 | €79,452 | €69,873 | -€9,578 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €29,741 | €28,986 | -€755 | -2.5% |
| Trade debts | 44 | €20,418 | €4,700 | -€15,718 | -77.0% |
| Suppliers | 440/4 | €20,418 | €4,700 | -€15,718 | -77.0% |
| Taxes, remuneration and social security | 45 | €29,263 | €20,425 | -€8,839 | -30.2% |
| Taxes | 450/3 | €29,263 | €20,425 | -€8,839 | -30.2% |
| Other amounts payable | 47/48 | €29 | €15,763 | +€15,734 | +53,553% |
| Accrued charges and deferred income | 492/3 | €7,000 | - | -€7,000 | |
| Non-recurring operating income | 76A | €23,747 | - | -€23,747 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,362 | €46,818 | +€35,457 | +312% |
| Other operating charges | 640/8 | €1,877 | €1,033 | -€843 | -44.9% |
| Non-recurring operating charges | 66A | €1,200 | - | -€1,200 | |
| Gross operating margin | 9900 | €40,696 | €27,764 | -€12,933 | -31.8% |
| Operating profit (loss) | 9901 | €26,258 | -€20,088 | -€46,345 | |
| Financial income | 75/76B | €165 | €117,899 | +€117,734 | +71,354% |
| Recurring financial income | 75 | €165 | €117,899 | +€117,734 | +71,354% |
| Financial charges | 65/66B | €4,985 | €8,668 | +€3,683 | +73.9% |
| Recurring financial charges | 65 | €4,985 | €8,668 | +€3,683 | +73.9% |
| Profit (loss) for the period before taxes | 9903 | €21,438 | €89,143 | +€67,706 | +316% |
| Income taxes | 67/77 | €7,400 | €1,000 | -€6,400 | -86.5% |
| Profit (loss) for the period | 9904 | €14,038 | €88,143 | +€74,106 | +528% |
| Profit (loss) for the period to be appropriated | 9905 | €14,038 | €88,143 | +€74,106 | +528% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.