NICE HOUSE CONCEPT: 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 HOUSE CONCEPT
Largest movements
- Receivables within one year +€30,934
up €30,934 (+39.6%), from €78,146 to €109,079
of which Trade receivables: +€32,514
- Stocks and contracts -€14,670
down €14,670 (-70.6%), from €20,770 to €6,100
- Tangible fixed assets -€4,852
down €4,852 (-34.1%), from €14,242 to €9,390
of which Furniture and vehicles: -€3,802
- Deferred charges and accrued income -€2,349
down €2,349 (-25.9%), from €9,067 to €6,717
- Cash +€1,658
up €1,658 (+12.1%), from €13,678 to €15,337
mainly Debts after one year (+€15,232) and Stocks and contracts (+€14,670)
- Debts after one year +€15,232
new in 2025: €15,232
- Reserves -€14,600
down €14,600 (-21.3%), from €68,560 to €53,960
of which Distributable reserves: -€14,600
- Trade debts +€9,293
up €9,293 (+29.7%), from €31,243 to €40,536
- Accrued charges and deferred income -€7,107
no longer reported in 2025 (was €7,107)
- Other debts +€6,200
up €6,200 (+73.8%), from €8,400 to €14,600
- Gross operating margin -€46,388
down €46,388 (-82.6%), from €56,185 to €9,797
- Taxes -€13,659
down €13,659 (-89.9%), from €15,188 to €1,530
- Write-downs -€3,140
no longer reported in 2025 (was €3,140)
- Depreciation -€1,551
down €1,551 (-24.2%), from €6,403 to €4,852
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 | €135,903 | €146,623 | +€10,720 | +7.9% |
| Fixed assets | 21/28 | €14,242 | €9,390 | -€4,852 | -34.1% |
| Tangible fixed assets | 22/27 | €14,242 | €9,390 | -€4,852 | -34.1% |
| Plant, machinery and equipment | 23 | €3,615 | €2,565 | -€1,050 | -29.0% |
| Furniture and vehicles | 24 | €10,627 | €6,825 | -€3,802 | -35.8% |
| Current assets | 29/58 | €121,661 | €137,233 | +€15,573 | +12.8% |
| Stocks and contracts in progress | 3 | €20,770 | €6,100 | -€14,670 | -70.6% |
| Stocks | 30/36 | €20,770 | €6,100 | -€14,670 | -70.6% |
| Amounts receivable within one year | 40/41 | €78,146 | €109,079 | +€30,934 | +39.6% |
| Trade receivables | 40 | €65,241 | €97,756 | +€32,514 | +49.8% |
| Other amounts receivable | 41 | €12,905 | €11,324 | -€1,581 | -12.3% |
| Cash at bank and in hand | 54/58 | €13,678 | €15,337 | +€1,658 | +12.1% |
| Deferred charges and accrued income | 490/1 | €9,067 | €6,717 | -€2,349 | -25.9% |
| Total equity and liabilities | 10/49 | €135,903 | €146,623 | +€10,720 | +7.9% |
| Equity | 10/15 | €83,813 | €69,278 | -€14,536 | -17.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €68,560 | €53,960 | -€14,600 | -21.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €66,700 | €52,100 | -€14,600 | -21.9% |
| Profit (loss) carried forward | 14 | €9,053 | €9,118 | +€64 | +0.7% |
| Amounts payable | 17/49 | €52,090 | €77,346 | +€25,256 | +48.5% |
| Amounts payable after more than one year | 17 | - | €15,232 | +€15,232 | |
| Financial debts | 170/4 | - | €15,232 | +€15,232 | |
| Amounts payable within one year | 42/48 | €44,983 | €62,114 | +€17,131 | +38.1% |
| Current portion of amounts payable after more than one year | 42 | - | €4,768 | +€4,768 | |
| Trade debts | 44 | €31,243 | €40,536 | +€9,293 | +29.7% |
| Suppliers | 440/4 | €31,243 | €40,536 | +€9,293 | +29.7% |
| Advances received on contracts in progress | 46 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €2,840 | €2,210 | -€630 | -22.2% |
| Taxes | 450/3 | €2,840 | €2,210 | -€630 | -22.2% |
| Other amounts payable | 47/48 | €8,400 | €14,600 | +€6,200 | +73.8% |
| Accrued charges and deferred income | 492/3 | €7,107 | - | -€7,107 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,403 | €4,852 | -€1,551 | -24.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,140 | - | -€3,140 | |
| Other operating charges | 640/8 | €862 | €891 | +€28 | +3.3% |
| Gross operating margin | 9900 | €56,185 | €9,797 | -€46,388 | -82.6% |
| Operating profit (loss) | 9901 | €45,779 | €4,054 | -€41,725 | -91.1% |
| Financial income | 75/76B | €6 | €3 | -€3 | -51.7% |
| Recurring financial income | 75 | €6 | €3 | -€3 | -51.7% |
| Financial charges | 65/66B | €2,146 | €2,463 | +€318 | +14.8% |
| Recurring financial charges | 65 | €2,146 | €2,463 | +€318 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €43,640 | €1,594 | -€42,046 | -96.3% |
| Income taxes | 67/77 | €15,188 | €1,530 | -€13,659 | -89.9% |
| Profit (loss) for the period | 9904 | €28,452 | €64 | -€28,387 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €28,452 | €64 | -€28,387 | -99.8% |
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 22 October 2026 via checked.be.