NicaFisk: 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.
NicaFisk
Largest movements
- Financial fixed assets +€153,720
up €153,720 (+56.9%), from €270,000 to €423,720
- Receivables after one year -€70,000
no longer reported in 2024 (was €70,000)
- Receivables within one year +€8,575
up €8,575 (+88.9%), from €9,642 to €18,218
of which Trade receivables: +€8,564
- Cash +€5,699
up €5,699 (+73.3%), from €7,775 to €13,474
mainly Receivables after one year (+€70,000) and Debts after one year (+€57,147)
- Debts after one year +€57,147
up €57,147 (+24.6%), from €231,984 to €289,131
- Trade debts +€20,910
up €20,910 (+87.5%), from €23,889 to €44,799
- Current portion of long-term debt +€15,905
up €15,905 (+31.7%), from €50,206 to €66,112
- Profit (loss) carried forward +€5,194
up €5,194 (+14.1%), from €36,911 to €42,105
- Gross operating margin -€11,184
down €11,184 (-41.4%), from €26,991 to €15,807
- Taxes -€1,369
down €1,369 (-34.8%), from €3,939 to €2,570
- Depreciation +€1,037
new in 2024: €1,037
- Financial charges +€822
up €822 (+14.5%), from €5,670 to €6,492
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 | €357,418 | €458,875 | +€101,458 | +28.4% |
| Fixed assets | 21/28 | €270,000 | €427,183 | +€157,183 | +58.2% |
| Tangible fixed assets | 22/27 | - | €3,463 | +€3,463 | |
| Furniture and vehicles | 24 | - | €3,463 | +€3,463 | |
| Financial fixed assets | 28 | €270,000 | €423,720 | +€153,720 | +56.9% |
| Current assets | 29/58 | €87,418 | €31,692 | -€55,726 | -63.7% |
| Amounts receivable after more than one year | 29 | €70,000 | - | -€70,000 | |
| Other amounts receivable | 291 | €70,000 | - | -€70,000 | |
| Amounts receivable within one year | 40/41 | €9,642 | €18,218 | +€8,575 | +88.9% |
| Trade receivables | 40 | €9,631 | €18,195 | +€8,564 | +88.9% |
| Other amounts receivable | 41 | €12 | €23 | +€11 | +96.0% |
| Cash at bank and in hand | 54/58 | €7,775 | €13,474 | +€5,699 | +73.3% |
| Total equity and liabilities | 10/49 | €357,418 | €458,875 | +€101,458 | +28.4% |
| Equity | 10/15 | €38,411 | €43,605 | +€5,194 | +13.5% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,911 | €42,105 | +€5,194 | +14.1% |
| Amounts payable | 17/49 | €319,006 | €415,270 | +€96,264 | +30.2% |
| Amounts payable after more than one year | 17 | €231,984 | €289,131 | +€57,147 | +24.6% |
| Financial debts | 170/4 | €231,984 | €289,131 | +€57,147 | +24.6% |
| Amounts payable within one year | 42/48 | €87,023 | €126,140 | +€39,117 | +45.0% |
| Current portion of amounts payable after more than one year | 42 | €50,206 | €66,112 | +€15,905 | +31.7% |
| Trade debts | 44 | €23,889 | €44,799 | +€20,910 | +87.5% |
| Suppliers | 440/4 | €23,889 | €44,799 | +€20,910 | +87.5% |
| Taxes, remuneration and social security | 45 | €12,837 | €11,425 | -€1,413 | -11.0% |
| Taxes | 450/3 | €12,837 | €11,425 | -€1,413 | -11.0% |
| Other amounts payable | 47/48 | €90 | €3,804 | +€3,714 | +4132.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €1,037 | +€1,037 | |
| Other operating charges | 640/8 | €384 | €515 | +€131 | +34.0% |
| Gross operating margin | 9900 | €26,991 | €15,807 | -€11,184 | -41.4% |
| Operating profit (loss) | 9901 | €26,607 | €14,255 | -€12,352 | -46.4% |
| Financial charges | 65/66B | €5,670 | €6,492 | +€822 | +14.5% |
| Recurring financial charges | 65 | €5,670 | €6,492 | +€822 | +14.5% |
| Profit (loss) for the period before taxes | 9903 | €20,937 | €7,763 | -€13,173 | -62.9% |
| Income taxes | 67/77 | €3,939 | €2,570 | -€1,369 | -34.8% |
| Profit (loss) for the period | 9904 | €16,998 | €5,194 | -€11,805 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €16,998 | €5,194 | -€11,805 | -69.4% |
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 7 October 2026 via checked.be.