NICESTTHING: 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.
NICESTTHING
Largest movements
- Cash +€49,973
up €49,973 (+142%), from €35,216 to €85,189
mainly Net result for the year (+€79,501) and Depreciation (+€16,367)
- Tangible fixed assets +€34,170
up €34,170 (+19.9%), from €171,822 to €205,993
of which Other tangible fixed assets: +€50,278
- Receivables after one year -€14,335
down €14,335 (-8.5%), from €169,000 to €154,665
- Reserves +€79,000
up €79,000 (+95.3%), from €82,860 to €161,860
of which Distributable reserves: +€79,000
- Tax, wage and social debts +€11,956
up €11,956 (+42.3%), from €28,291 to €40,247
- Trade debts -€10,347
down €10,347 (-33.9%), from €30,544 to €20,197
- Other debts -€8,379
down €8,379 (-10.5%), from €80,062 to €71,683
- Gross operating margin +€94,295
up €94,295 (+201%), from €46,946 to €141,241
- Taxes +€38,975
up €38,975 (+509%), from €7,657 to €46,632
- Financial charges -€4,656
down €4,656 (-97.6%), from €4,770 to €114
- Financial income -€2,836
down €2,836 (-55.8%), from €5,080 to €2,244
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 | €398,643 | €472,285 | +€73,642 | +18.5% |
| Fixed assets | 21/28 | €171,822 | €205,993 | +€34,170 | +19.9% |
| Tangible fixed assets | 22/27 | €171,822 | €205,993 | +€34,170 | +19.9% |
| Land and buildings | 22 | €149,003 | €141,327 | -€7,676 | -5.2% |
| Plant, machinery and equipment | 23 | - | €2,539 | +€2,539 | |
| Furniture and vehicles | 24 | €22,819 | €11,849 | -€10,970 | -48.1% |
| Other tangible fixed assets | 26 | - | €50,278 | +€50,278 | |
| Current assets | 29/58 | €226,821 | €266,292 | +€39,472 | +17.4% |
| Amounts receivable after more than one year | 29 | €169,000 | €154,665 | -€14,335 | -8.5% |
| Other amounts receivable | 291 | €169,000 | €154,665 | -€14,335 | -8.5% |
| Amounts receivable within one year | 40/41 | €21,715 | €24,160 | +€2,445 | +11.3% |
| Trade receivables | 40 | €6,050 | €21,505 | +€15,455 | +255% |
| Other amounts receivable | 41 | €15,665 | €2,655 | -€13,010 | -83.1% |
| Cash at bank and in hand | 54/58 | €35,216 | €85,189 | +€49,973 | +142% |
| Deferred charges and accrued income | 490/1 | €890 | €2,279 | +€1,389 | +156% |
| Total equity and liabilities | 10/49 | €398,643 | €472,285 | +€73,642 | +18.5% |
| Equity | 10/15 | €257,834 | €337,335 | +€79,501 | +30.8% |
| Contributions | 10/11 | €6,492 | €6,492 | = | 0.0% |
| Reserves | 13 | €82,860 | €161,860 | +€79,000 | +95.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €66,000 | €145,000 | +€79,000 | +120% |
| Profit (loss) carried forward | 14 | €168,482 | €168,983 | +€501 | +0.3% |
| Amounts payable | 17/49 | €140,809 | €134,950 | -€5,859 | -4.2% |
| Amounts payable within one year | 42/48 | €138,897 | €132,128 | -€6,770 | -4.9% |
| Trade debts | 44 | €30,544 | €20,197 | -€10,347 | -33.9% |
| Suppliers | 440/4 | €30,544 | €20,197 | -€10,347 | -33.9% |
| Taxes, remuneration and social security | 45 | €28,291 | €40,247 | +€11,956 | +42.3% |
| Taxes | 450/3 | €28,291 | €40,247 | +€11,956 | +42.3% |
| Other amounts payable | 47/48 | €80,062 | €71,683 | -€8,379 | -10.5% |
| Accrued charges and deferred income | 492/3 | €1,912 | €2,822 | +€910 | +47.6% |
| Non-recurring operating income | 76A | €5,000 | - | -€5,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,113 | €16,367 | +€1,254 | +8.3% |
| Other operating charges | 640/8 | €1,832 | €871 | -€961 | -52.5% |
| Gross operating margin | 9900 | €46,946 | €141,241 | +€94,295 | +201% |
| Operating profit (loss) | 9901 | €30,001 | €124,003 | +€94,003 | +313% |
| Financial income | 75/76B | €5,080 | €2,244 | -€2,836 | -55.8% |
| Recurring financial income | 75 | €5,080 | €2,244 | -€2,836 | -55.8% |
| Financial charges | 65/66B | €4,770 | €114 | -€4,656 | -97.6% |
| Recurring financial charges | 65 | €4,770 | €114 | -€4,656 | -97.6% |
| Profit (loss) for the period before taxes | 9903 | €30,311 | €126,133 | +€95,822 | +316% |
| Income taxes | 67/77 | €7,657 | €46,632 | +€38,975 | +509% |
| Profit (loss) for the period | 9904 | €22,654 | €79,501 | +€56,847 | +251% |
| Profit (loss) for the period to be appropriated | 9905 | €22,654 | €79,501 | +€56,847 | +251% |
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 31 October 2026 via checked.be.