Nice Hand Creation: 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.
Nice Hand Creation
Largest movements
- Receivables after one year -€31,931
down €31,931 (-34.2%), from €93,347 to €61,416
- Deferred charges and accrued income -€8,163
down €8,163 (-78.9%), from €10,349 to €2,186
- Receivables within one year +€7,455
up €7,455 (+73.0%), from €10,211 to €17,666
- Cash -€6,768
no longer reported in 2025 (was €6,768)
mainly Contributions, distributions and other (-€50,000) and Debts after one year (-€33,528)
- Debts after one year -€33,528
down €33,528 (-19.3%), from €173,603 to €140,076
- Tax, wage and social debts -€15,287
down €15,287 (-51.0%), from €29,970 to €14,683
- Current portion of long-term debt +€10,040
up €10,040 (+30.3%), from €33,140 to €43,180
- Gross operating margin +€20,249
up €20,249 (+31.8%), from €63,583 to €83,832
- Taxes +€2,966
up €2,966 (+28.7%), from €10,349 to €13,315
- Depreciation +€1,373
up €1,373 (+10.5%), from €13,076 to €14,449
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.
Derived cash bridge
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 | €343,536 | €306,851 | -€36,685 | -10.7% |
| Fixed assets | 21/28 | €222,861 | €225,583 | +€2,722 | +1.2% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €222,861 | €225,583 | +€2,722 | +1.2% |
| Land and buildings | 22 | €213,065 | €205,849 | -€7,216 | -3.4% |
| Plant, machinery and equipment | 23 | €7,865 | €4,937 | -€2,928 | -37.2% |
| Furniture and vehicles | 24 | €404 | €13,949 | +€13,545 | +3,352% |
| Other tangible fixed assets | 26 | €1,527 | €848 | -€679 | -44.5% |
| Current assets | 29/58 | €120,675 | €81,268 | -€39,407 | -32.7% |
| Amounts receivable after more than one year | 29 | €93,347 | €61,416 | -€31,931 | -34.2% |
| Other amounts receivable | 291 | €93,347 | €61,416 | -€31,931 | -34.2% |
| Amounts receivable within one year | 40/41 | €10,211 | €17,666 | +€7,455 | +73.0% |
| Trade receivables | 40 | €10,211 | €17,666 | +€7,455 | +73.0% |
| Cash at bank and in hand | 54/58 | €6,768 | - | -€6,768 | |
| Deferred charges and accrued income | 490/1 | €10,349 | €2,186 | -€8,163 | -78.9% |
| Total equity and liabilities | 10/49 | €343,536 | €306,851 | -€36,685 | -10.7% |
| Equity | 10/15 | €96,746 | €97,623 | +€877 | +0.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €74,746 | €75,623 | +€877 | +1.2% |
| Amounts payable | 17/49 | €246,790 | €209,228 | -€37,562 | -15.2% |
| Amounts payable after more than one year | 17 | €173,603 | €140,076 | -€33,528 | -19.3% |
| Financial debts | 170/4 | €173,603 | €140,076 | -€33,528 | -19.3% |
| Amounts payable within one year | 42/48 | €71,995 | €68,033 | -€3,962 | -5.5% |
| Current portion of amounts payable after more than one year | 42 | €33,140 | €43,180 | +€10,040 | +30.3% |
| Financial debts | 43 | - | €814 | +€814 | |
| Credit institutions | 430/8 | - | €814 | +€814 | |
| Trade debts | 44 | €2,851 | €1,856 | -€995 | -34.9% |
| Suppliers | 440/4 | €2,851 | €1,856 | -€995 | -34.9% |
| Taxes, remuneration and social security | 45 | €29,970 | €14,683 | -€15,287 | -51.0% |
| Taxes | 450/3 | €29,970 | €14,683 | -€15,287 | -51.0% |
| Other amounts payable | 47/48 | €6,034 | €7,500 | +€1,466 | +24.3% |
| Accrued charges and deferred income | 492/3 | €1,191 | €1,119 | -€73 | -6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,076 | €14,449 | +€1,373 | +10.5% |
| Other operating charges | 640/8 | €2,233 | €2,180 | -€53 | -2.4% |
| Gross operating margin | 9900 | €63,583 | €83,832 | +€20,249 | +31.8% |
| Operating profit (loss) | 9901 | €48,273 | €67,202 | +€18,929 | +39.2% |
| Financial income | 75/76B | €2,485 | €2,009 | -€476 | -19.2% |
| Recurring financial income | 75 | €2,485 | €2,009 | -€476 | -19.2% |
| Financial charges | 65/66B | €4,397 | €5,019 | +€622 | +14.2% |
| Recurring financial charges | 65 | €4,397 | €5,019 | +€622 | +14.2% |
| Profit (loss) for the period before taxes | 9903 | €46,362 | €64,193 | +€17,831 | +38.5% |
| Income taxes | 67/77 | €10,349 | €13,315 | +€2,966 | +28.7% |
| Profit (loss) for the period | 9904 | €36,013 | €50,877 | +€14,865 | +41.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,013 | €50,877 | +€14,865 | +41.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.