NICCA: 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.
NICCA
Largest movements
- Receivables within one year +€6,021
up €6,021 (+54.3%), from €11,087 to €17,108
of which Other amounts receivable: +€4,701
- Cash -€4,879
down €4,879 (-61.3%), from €7,963 to €3,084
mainly Receivables within one year (-€6,021) and Deferred charges and accrued income (-€4,564)
- Deferred charges and accrued income +€4,564
up €4,564 (+171.9%), from €2,655 to €7,219
- Trade debts +€6,575
up €6,575 (+449.1%), from €1,464 to €8,039
- Tax, wage and social debts -€4,193
down €4,193 (-75.4%), from €5,562 to €1,369
- Profit (loss) carried forward +€3,093
up €3,093 (+10.5%), from €29,424 to €32,517
- Gross operating margin -€8,250
down €8,250 (-56.7%), from €14,559 to €6,309
- Taxes -€2,251
down €2,251 (-65.9%), from €3,418 to €1,167
- Financial income +€200
up €200 (+43.3%), from €462 to €662
- Financial charges +€172
up €172 (+22.6%), from €761 to €933
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 | €151,317 | €157,023 | +€5,706 | +3.8% |
| Fixed assets | 21/28 | €42,850 | €42,850 | = | 0.0% |
| Tangible fixed assets | 22/27 | €42,850 | €42,850 | = | 0.0% |
| Land and buildings | 22 | €42,850 | €42,850 | = | 0.0% |
| Current assets | 29/58 | €108,467 | €114,173 | +€5,706 | +5.3% |
| Amounts receivable within one year | 40/41 | €11,087 | €17,108 | +€6,021 | +54.3% |
| Trade receivables | 40 | €858 | €2,178 | +€1,320 | +153.8% |
| Other amounts receivable | 41 | €10,229 | €14,930 | +€4,701 | +46.0% |
| Current investments | 50/53 | €86,762 | €86,762 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,963 | €3,084 | -€4,879 | -61.3% |
| Deferred charges and accrued income | 490/1 | €2,655 | €7,219 | +€4,564 | +171.9% |
| Total equity and liabilities | 10/49 | €151,317 | €157,023 | +€5,706 | +3.8% |
| Equity | 10/15 | €99,027 | €102,120 | +€3,093 | +3.1% |
| Contributions | 10/11 | €63,275 | €63,275 | = | 0.0% |
| Capital | 10 | €63,275 | €63,275 | = | 0.0% |
| Issued capital | 100 | €63,275 | €63,275 | = | 0.0% |
| Reserves | 13 | €6,328 | €6,328 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,328 | €6,328 | = | 0.0% |
| Legal reserve | 130 | €6,328 | €6,328 | = | 0.0% |
| Profit (loss) carried forward | 14 | €29,424 | €32,517 | +€3,093 | +10.5% |
| Amounts payable | 17/49 | €52,290 | €54,903 | +€2,613 | +5.0% |
| Amounts payable within one year | 42/48 | €52,290 | €54,903 | +€2,613 | +5.0% |
| Trade debts | 44 | €1,464 | €8,039 | +€6,575 | +449.1% |
| Suppliers | 440/4 | €1,464 | €8,039 | +€6,575 | +449.1% |
| Taxes, remuneration and social security | 45 | €5,562 | €1,369 | -€4,193 | -75.4% |
| Taxes | 450/3 | €5,562 | €1,369 | -€4,193 | -75.4% |
| Other amounts payable | 47/48 | €45,264 | €45,495 | +€231 | +0.5% |
| Other operating charges | 640/8 | €1,731 | €1,778 | +€47 | +2.7% |
| Gross operating margin | 9900 | €14,559 | €6,309 | -€8,250 | -56.7% |
| Operating profit (loss) | 9901 | €12,828 | €4,531 | -€8,297 | -64.7% |
| Financial income | 75/76B | €462 | €662 | +€200 | +43.3% |
| Recurring financial income | 75 | €462 | €662 | +€200 | +43.3% |
| Financial charges | 65/66B | €761 | €933 | +€172 | +22.6% |
| Recurring financial charges | 65 | €761 | €933 | +€172 | +22.6% |
| Profit (loss) for the period before taxes | 9903 | €12,529 | €4,260 | -€8,269 | -66.0% |
| Income taxes | 67/77 | €3,418 | €1,167 | -€2,251 | -65.9% |
| Profit (loss) for the period | 9904 | €9,111 | €3,093 | -€6,018 | -66.1% |
| Profit (loss) for the period to be appropriated | 9905 | €9,111 | €3,093 | -€6,018 | -66.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.