NICKA: 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.
NICKA
Largest movements
- Cash +€38,652
up €38,652 (+64.4%), from €59,985 to €98,637
mainly Net result for the year (+€44,848) and Depreciation (+€31,796)
- Tangible fixed assets -€16,491
down €16,491 (-22.7%), from €72,676 to €56,185
of which Leasing and similar rights: -€8,330
- Receivables within one year -€3,034
down €3,034 (-6.3%), from €48,018 to €44,984
of which Trade receivables: -€2,758
- Profit (loss) carried forward +€36,848
up €36,848 (+42.0%), from €87,700 to €124,548
- Trade debts -€13,353
down €13,353 (-50.6%), from €26,385 to €13,032
- Debts after one year -€12,319
down €12,319 (-59.9%), from €20,555 to €8,236
- Tax, wage and social debts +€6,522
up €6,522 (+61.2%), from €10,665 to €17,186
of which Taxes: +€7,446
- Other debts +€2,399
up €2,399 (+36.8%), from €6,513 to €8,911
- Gross operating margin +€52,693
up €52,693 (+111.1%), from €47,411 to €100,104
- Taxes +€8,946
up €8,946 (+399.3%), from €2,240 to €11,186
- Depreciation +€5,092
up €5,092 (+19.1%), from €26,704 to €31,796
- Staff costs -€2,175
down €2,175 (-18.9%), from €11,496 to €9,321
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,624 | €204,202 | +€19,578 | +10.6% |
| Fixed assets | 21/28 | €72,826 | €56,335 | -€16,491 | -22.6% |
| Tangible fixed assets | 22/27 | €72,676 | €56,185 | -€16,491 | -22.7% |
| Plant, machinery and equipment | 23 | €15,458 | €12,700 | -€2,758 | -17.8% |
| Furniture and vehicles | 24 | €36,427 | €31,024 | -€5,403 | -14.8% |
| Leasing and similar rights | 25 | €20,791 | €12,461 | -€8,330 | -40.1% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €111,798 | €147,866 | +€36,069 | +32.3% |
| Amounts receivable within one year | 40/41 | €48,018 | €44,984 | -€3,034 | -6.3% |
| Trade receivables | 40 | €41,324 | €38,567 | -€2,758 | -6.7% |
| Other amounts receivable | 41 | €6,694 | €6,417 | -€276 | -4.1% |
| Cash at bank and in hand | 54/58 | €59,985 | €98,637 | +€38,652 | +64.4% |
| Deferred charges and accrued income | 490/1 | €3,794 | €4,245 | +€451 | +11.9% |
| Total equity and liabilities | 10/49 | €184,624 | €204,202 | +€19,578 | +10.6% |
| Equity | 10/15 | €108,160 | €145,008 | +€36,848 | +34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €87,700 | €124,548 | +€36,848 | +42.0% |
| Amounts payable | 17/49 | €76,464 | €59,193 | -€17,270 | -22.6% |
| Amounts payable after more than one year | 17 | €20,555 | €8,236 | -€12,319 | -59.9% |
| Financial debts | 170/4 | €20,555 | €8,236 | -€12,319 | -59.9% |
| Amounts payable within one year | 42/48 | €55,909 | €50,957 | -€4,952 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €12,347 | €11,827 | -€519 | -4.2% |
| Trade debts | 44 | €26,385 | €13,032 | -€13,353 | -50.6% |
| Suppliers | 440/4 | €26,385 | €13,032 | -€13,353 | -50.6% |
| Taxes, remuneration and social security | 45 | €10,665 | €17,186 | +€6,522 | +61.2% |
| Taxes | 450/3 | €9,740 | €17,186 | +€7,446 | +76.4% |
| Remuneration and social security | 454/9 | €924 | - | -€924 | |
| Other amounts payable | 47/48 | €6,513 | €8,911 | +€2,399 | +36.8% |
| Remuneration, social security and pensions | 62 | €11,496 | €9,321 | -€2,175 | -18.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,704 | €31,796 | +€5,092 | +19.1% |
| Other operating charges | 640/8 | €2,046 | €1,698 | -€348 | -17.0% |
| Gross operating margin | 9900 | €47,411 | €100,104 | +€52,693 | +111.1% |
| Operating profit (loss) | 9901 | €7,165 | €57,289 | +€50,124 | +699.6% |
| Financial income | 75/76B | €0 | €54 | +€54 | +179100.0% |
| Recurring financial income | 75 | €0 | €54 | +€54 | +179100.0% |
| Financial charges | 65/66B | €1,237 | €1,308 | +€71 | +5.8% |
| Recurring financial charges | 65 | €1,237 | €1,308 | +€71 | +5.8% |
| Profit (loss) for the period before taxes | 9903 | €5,928 | €56,034 | +€50,106 | +845.2% |
| Income taxes | 67/77 | €2,240 | €11,186 | +€8,946 | +399.3% |
| Profit (loss) for the period | 9904 | €3,688 | €44,848 | +€41,160 | +1116.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,688 | €44,848 | +€41,160 | +1116.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.