NICKEL PLUS: 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.
NICKEL PLUS
Largest movements
- Receivables after one year -€15,882
down €15,882 (-47.6%), from €33,368 to €17,485
- Cash +€13,071
up €13,071 (+15.7%), from €83,165 to €96,235
mainly Receivables after one year (+€15,882) and Net result for the year (+€446)
- Deferred charges and accrued income +€1,822
up €1,822 (+288.9%), from €631 to €2,453
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€5,529
down €5,529 (-83.9%), from €6,591 to €1,062
- Taxes -€1,614
down €1,614 (-91.1%), from €1,773 to €158
- Other operating charges -€391
down €391 (-65.2%), from €600 to €209
- Financial charges -€311
down €311 (-41.3%), from €752 to €442
- Financial income +€193
new in 2025: €193
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 | €178,486 | €177,954 | -€532 | -0.3% |
| Current assets | 29/58 | €178,486 | €177,954 | -€532 | -0.3% |
| Amounts receivable after more than one year | 29 | €33,368 | €17,485 | -€15,882 | -47.6% |
| Other amounts receivable | 291 | €33,368 | €17,485 | -€15,882 | -47.6% |
| Amounts receivable within one year | 40/41 | €61,323 | €61,780 | +€457 | +0.7% |
| Trade receivables | 40 | €36,064 | €36,671 | +€607 | +1.7% |
| Other amounts receivable | 41 | €25,259 | €25,109 | -€150 | -0.6% |
| Cash at bank and in hand | 54/58 | €83,165 | €96,235 | +€13,071 | +15.7% |
| Deferred charges and accrued income | 490/1 | €631 | €2,453 | +€1,822 | +288.9% |
| Total equity and liabilities | 10/49 | €178,486 | €177,954 | -€532 | -0.3% |
| Equity | 10/15 | €170,763 | €171,209 | +€446 | +0.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €14,860 | €14,860 | = | 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% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,303 | €137,749 | +€446 | +0.3% |
| Amounts payable | 17/49 | €7,723 | €6,745 | -€978 | -12.7% |
| Amounts payable within one year | 42/48 | €7,723 | €6,745 | -€978 | -12.7% |
| Trade debts | 44 | €365 | €114 | -€250 | -68.7% |
| Suppliers | 440/4 | €365 | €114 | -€250 | -68.7% |
| Taxes, remuneration and social security | 45 | €4,789 | €4,139 | -€651 | -13.6% |
| Taxes | 450/3 | €4,789 | €4,139 | -€651 | -13.6% |
| Other amounts payable | 47/48 | €2,569 | €2,492 | -€77 | -3.0% |
| Other operating charges | 640/8 | €600 | €209 | -€391 | -65.2% |
| Gross operating margin | 9900 | €6,591 | €1,062 | -€5,529 | -83.9% |
| Operating profit (loss) | 9901 | €5,991 | €853 | -€5,138 | -85.8% |
| Financial income | 75/76B | - | €193 | +€193 | |
| Recurring financial income | 75 | - | €193 | +€193 | |
| Financial charges | 65/66B | €752 | €442 | -€311 | -41.3% |
| Recurring financial charges | 65 | €752 | €442 | -€311 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | €5,239 | €604 | -€4,635 | -88.5% |
| Income taxes | 67/77 | €1,773 | €158 | -€1,614 | -91.1% |
| Profit (loss) for the period | 9904 | €3,467 | €446 | -€3,021 | -87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,467 | €446 | -€3,021 | -87.1% |
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 12 October 2026 via checked.be.