Nice & Robust: 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 & Robust
Largest movements
- Cash -€11,767
down €11,767 (-82.8%), from €14,204 to €2,437
mainly Net result for the year (-€9,041) and Receivables within one year (-€1,688)
- Receivables within one year +€1,688
up €1,688 (+17.4%), from €9,679 to €11,367
of which Trade receivables: +€1,689
- Tangible fixed assets -€442
down €442 (-27.0%), from €1,638 to €1,196
- Profit (loss) carried forward -€9,041
down €9,041 (-122.4%), from -€7,389 to -€16,430
- Tax, wage and social debts -€1,145
down €1,145 (-42.7%), from €2,683 to €1,538
of which Taxes: -€1,145
- Other debts -€1,091
down €1,091 (-8.8%), from €12,406 to €11,315
- Trade debts +€1,006
up €1,006 (+3061.8%), from €33 to €1,039
- Gross operating margin -€6,981
down €6,981 (-676.1%), from -€1,032 to -€8,014
- Other operating charges -€959
down €959 (-73.4%), from €1,306 to €347
- Taxes -€381
down €381 (-100.0%), from €381 to €0
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 | €25,521 | €15,250 | -€10,271 | -40.2% |
| Fixed assets | 21/28 | €1,638 | €1,446 | -€192 | -11.7% |
| Tangible fixed assets | 22/27 | €1,638 | €1,196 | -€442 | -27.0% |
| Furniture and vehicles | 24 | €1,638 | €1,196 | -€442 | -27.0% |
| Financial fixed assets | 28 | - | €250 | +€250 | |
| Current assets | 29/58 | €23,883 | €13,804 | -€10,079 | -42.2% |
| Amounts receivable within one year | 40/41 | €9,679 | €11,367 | +€1,688 | +17.4% |
| Trade receivables | 40 | €9,678 | €11,367 | +€1,689 | +17.4% |
| Other amounts receivable | 41 | €1 | €0 | -€1 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,204 | €2,437 | -€11,767 | -82.8% |
| Total equity and liabilities | 10/49 | €25,521 | €15,250 | -€10,271 | -40.2% |
| Equity | 10/15 | €10,399 | €1,358 | -€9,041 | -86.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,387 | €5,387 | = | 0.0% |
| Distributable reserves | 133 | €5,387 | €5,387 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,389 | -€16,430 | -€9,041 | -122.4% |
| Amounts payable | 17/49 | €15,123 | €13,892 | -€1,230 | -8.1% |
| Amounts payable within one year | 42/48 | €15,123 | €13,892 | -€1,230 | -8.1% |
| Trade debts | 44 | €33 | €1,039 | +€1,006 | +3061.8% |
| Suppliers | 440/4 | €33 | €1,039 | +€1,006 | +3061.8% |
| Taxes, remuneration and social security | 45 | €2,683 | €1,538 | -€1,145 | -42.7% |
| Taxes | 450/3 | €2,683 | €1,538 | -€1,145 | -42.7% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €12,406 | €11,315 | -€1,091 | -8.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €442 | €442 | = | 0.0% |
| Other operating charges | 640/8 | €1,306 | €347 | -€959 | -73.4% |
| Gross operating margin | 9900 | -€1,032 | -€8,014 | -€6,981 | -676.1% |
| Operating profit (loss) | 9901 | -€2,780 | -€8,803 | -€6,023 | -216.6% |
| Financial income | 75/76B | €1 | €3 | +€2 | +164.7% |
| Recurring financial income | 75 | €1 | €3 | +€2 | +164.7% |
| Financial charges | 65/66B | €248 | €241 | -€7 | -2.8% |
| Recurring financial charges | 65 | €248 | €241 | -€7 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,027 | -€9,041 | -€6,014 | -198.7% |
| Income taxes | 67/77 | €381 | €0 | -€381 | -100.0% |
| Profit (loss) for the period | 9904 | -€3,408 | -€9,041 | -€5,633 | -165.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,408 | -€9,041 | -€5,633 | -165.3% |
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 10 October 2026 via checked.be.