NICHOMAR: 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.
NICHOMAR
Largest movements
- Cash +€112,077
up €112,077 (+591.2%), from €18,958 to €131,035
mainly Net result for the year (+€105,548) and Depreciation (+€10,532)
- Tangible fixed assets -€10,532
down €10,532 (-2.3%), from €449,786 to €439,254
- Reserves +€105,548
up €105,548 (+24.4%), from €431,896 to €537,444
- Tax, wage and social debts -€8,207
down €8,207 (-43.8%), from €18,752 to €10,544
- Depreciation -€47,312
down €47,312 (-81.8%), from €57,844 to €10,532
- Taxes +€3,842
up €3,842 (+57.2%), from €6,713 to €10,555
- Gross operating margin -€3,465
down €3,465 (-25.6%), from -€13,535 to -€17,000
- Financial charges +€1,828
up €1,828 (+42.4%), from €4,314 to €6,142
- Other operating charges -€237
down €237 (-31.3%), from €757 to €520
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 | €541,144 | €641,811 | +€100,667 | +18.6% |
| Fixed assets | 21/28 | €511,786 | €501,254 | -€10,532 | -2.1% |
| Tangible fixed assets | 22/27 | €449,786 | €439,254 | -€10,532 | -2.3% |
| Land and buildings | 22 | €449,786 | €439,254 | -€10,532 | -2.3% |
| Financial fixed assets | 28 | €62,000 | €62,000 | = | 0.0% |
| Current assets | 29/58 | €29,357 | €140,557 | +€111,200 | +378.8% |
| Current investments | 50/53 | €10,399 | €9,522 | -€877 | -8.4% |
| Cash at bank and in hand | 54/58 | €18,958 | €131,035 | +€112,077 | +591.2% |
| Total equity and liabilities | 10/49 | €541,144 | €641,811 | +€100,667 | +18.6% |
| Equity | 10/15 | €436,896 | €542,444 | +€105,548 | +24.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €431,896 | €537,444 | +€105,548 | +24.4% |
| Distributable reserves | 133 | €431,896 | €537,444 | +€105,548 | +24.4% |
| Amounts payable | 17/49 | €104,248 | €99,367 | -€4,881 | -4.7% |
| Amounts payable within one year | 42/48 | €104,248 | €99,367 | -€4,881 | -4.7% |
| Taxes, remuneration and social security | 45 | €18,752 | €10,544 | -€8,207 | -43.8% |
| Taxes | 450/3 | €18,752 | €10,544 | -€8,207 | -43.8% |
| Other amounts payable | 47/48 | €85,496 | €88,823 | +€3,327 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,844 | €10,532 | -€47,312 | -81.8% |
| Other operating charges | 640/8 | €757 | €520 | -€237 | -31.3% |
| Gross operating margin | 9900 | -€13,535 | -€17,000 | -€3,465 | -25.6% |
| Operating profit (loss) | 9901 | -€72,136 | -€28,052 | +€44,083 | +61.1% |
| Financial income | 75/76B | €150,293 | €150,297 | +€4 | 0.0% |
| Recurring financial income | 75 | €150,293 | €150,297 | +€4 | 0.0% |
| Financial charges | 65/66B | €4,314 | €6,142 | +€1,828 | +42.4% |
| Recurring financial charges | 65 | €4,314 | €6,142 | +€1,828 | +42.4% |
| Profit (loss) for the period before taxes | 9903 | €73,843 | €116,103 | +€42,259 | +57.2% |
| Income taxes | 67/77 | €6,713 | €10,555 | +€3,842 | +57.2% |
| Profit (loss) for the period | 9904 | €67,130 | €105,548 | +€38,418 | +57.2% |
| Profit (loss) for the period to be appropriated | 9905 | €67,130 | €105,548 | +€38,418 | +57.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.