NICE DAY: 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.
NICE DAY
Largest movements
- Stocks and contracts +€418,917
up €418,917 (+61.1%), from €685,849 to €1.1m
- Current portion of long-term debt +€396,496
new in 2024: €396,496
- Trade debts +€58,938
up €58,938 (+2499.3%), from €2,358 to €61,297
- Short-term financial debts -€29,652
down €29,652 (-100.0%), from €29,652 to €0
- Profit (loss) carried forward -€25,254
down €25,254 (-120.0%), from -€21,037 to -€46,291
- Other debts +€24,000
up €24,000 (+20.4%), from €117,830 to €141,830
- Financial charges +€14,595
up €14,595 (+236.1%), from €6,181 to €20,776
- Gross operating margin +€9,954
up €9,954 (+70.9%), from -€14,045 to -€4,091
- Other operating charges -€545
down €545 (-58.4%), from €932 to €387
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 | €687,082 | €1,111,610 | +€424,528 | +61.8% |
| Current assets | 29/58 | €687,082 | €1,111,610 | +€424,528 | +61.8% |
| Stocks and contracts in progress | 3 | €685,849 | €1,104,766 | +€418,917 | +61.1% |
| Stocks | 30/36 | €685,849 | €1,104,766 | +€418,917 | +61.1% |
| Amounts receivable within one year | 40/41 | - | €4,738 | +€4,738 | |
| Trade receivables | 40 | - | €1,470 | +€1,470 | |
| Other amounts receivable | 41 | - | €3,268 | +€3,268 | |
| Cash at bank and in hand | 54/58 | €1,233 | €2,107 | +€873 | +70.8% |
| Total equity and liabilities | 10/49 | €687,082 | €1,111,610 | +€424,528 | +61.8% |
| Equity | 10/15 | €128,963 | €103,709 | -€25,254 | -19.6% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,037 | -€46,291 | -€25,254 | -120.0% |
| Amounts payable | 17/49 | €558,119 | €1,007,901 | +€449,782 | +80.6% |
| Amounts payable after more than one year | 17 | €408,279 | €408,279 | = | 0.0% |
| Financial debts | 170/4 | €408,279 | €408,279 | = | 0.0% |
| Amounts payable within one year | 42/48 | €149,840 | €599,622 | +€449,782 | +300.2% |
| Current portion of amounts payable after more than one year | 42 | - | €396,496 | +€396,496 | |
| Financial debts | 43 | €29,652 | €0 | -€29,652 | -100.0% |
| Credit institutions | 430/8 | €29,652 | €0 | -€29,652 | -100.0% |
| Trade debts | 44 | €2,358 | €61,297 | +€58,938 | +2499.3% |
| Suppliers | 440/4 | €2,358 | €61,297 | +€58,938 | +2499.3% |
| Other amounts payable | 47/48 | €117,830 | €141,830 | +€24,000 | +20.4% |
| Other operating charges | 640/8 | €932 | €387 | -€545 | -58.4% |
| Gross operating margin | 9900 | -€14,045 | -€4,091 | +€9,954 | +70.9% |
| Operating profit (loss) | 9901 | -€14,977 | -€4,478 | +€10,499 | +70.1% |
| Financial income | 75/76B | €120 | €0 | -€120 | -100.0% |
| Recurring financial income | 75 | €120 | €0 | -€120 | -100.0% |
| Financial charges | 65/66B | €6,181 | €20,776 | +€14,595 | +236.1% |
| Recurring financial charges | 65 | €6,181 | €20,776 | +€14,595 | +236.1% |
| Profit (loss) for the period before taxes | 9903 | -€21,037 | -€25,254 | -€4,217 | -20.0% |
| Profit (loss) for the period | 9904 | -€21,037 | -€25,254 | -€4,217 | -20.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,037 | -€25,254 | -€4,217 | -20.0% |
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 5 October 2026 via checked.be.