NickiEfit: 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.
NickiEfit
Largest movements
- Deferred charges and accrued income +€73,312
new in 2025: €73,312
- Tangible fixed assets +€7,823
up €7,823 (+1.8%), from €431,294 to €439,117
of which Land and buildings: +€15,173
- Cash -€7,209
down €7,209 (-53.2%), from €13,551 to €6,343
mainly Deferred charges and accrued income (-€73,312) and Investment in fixed assets (net) (-€35,678)
- Trade debts +€52,032
up €52,032 (+1,436%), from €3,622 to €55,654
- Other debts +€21,861
up €21,861 (+23.9%), from €91,577 to €113,437
- Debts after one year -€15,755
down €15,755 (-4.6%), from €338,877 to €323,122
- Profit (loss) carried forward +€12,780
up €12,780, from -€12,102 to €679
- Depreciation -€63,324
down €63,324 (-69.5%), from €91,179 to €27,855
- Gross operating margin -€48,533
down €48,533 (-46.6%), from €104,234 to €55,702
- Financial charges -€9,694
down €9,694 (-40.6%), from €23,899 to €14,205
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 | €450,628 | €525,579 | +€74,951 | +16.6% |
| Fixed assets | 21/28 | €431,294 | €439,117 | +€7,823 | +1.8% |
| Tangible fixed assets | 22/27 | €431,294 | €439,117 | +€7,823 | +1.8% |
| Land and buildings | 22 | €342,663 | €357,836 | +€15,173 | +4.4% |
| Plant, machinery and equipment | 23 | €79,780 | €75,970 | -€3,810 | -4.8% |
| Furniture and vehicles | 24 | €8,851 | €5,311 | -€3,540 | -40.0% |
| Current assets | 29/58 | €19,334 | €86,461 | +€67,127 | +347% |
| Stocks and contracts in progress | 3 | €2,103 | €2,920 | +€817 | +38.9% |
| Stocks | 30/36 | €2,103 | €2,920 | +€817 | +38.9% |
| Amounts receivable within one year | 40/41 | €3,680 | €3,886 | +€207 | +5.6% |
| Trade receivables | 40 | €2,436 | €2,492 | +€55 | +2.3% |
| Other amounts receivable | 41 | €1,243 | €1,395 | +€151 | +12.2% |
| Cash at bank and in hand | 54/58 | €13,551 | €6,343 | -€7,209 | -53.2% |
| Deferred charges and accrued income | 490/1 | - | €73,312 | +€73,312 | |
| Total equity and liabilities | 10/49 | €450,628 | €525,579 | +€74,951 | +16.6% |
| Equity | 10/15 | -€7,102 | €5,679 | +€12,780 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,102 | €679 | +€12,780 | |
| Amounts payable | 17/49 | €457,730 | €519,900 | +€62,170 | +13.6% |
| Amounts payable after more than one year | 17 | €338,877 | €323,122 | -€15,755 | -4.6% |
| Financial debts | 170/4 | €338,877 | €323,122 | -€15,755 | -4.6% |
| Amounts payable within one year | 42/48 | €118,224 | €196,268 | +€78,044 | +66.0% |
| Current portion of amounts payable after more than one year | 42 | €23,025 | €25,379 | +€2,355 | +10.2% |
| Trade debts | 44 | €3,622 | €55,654 | +€52,032 | +1,436% |
| Suppliers | 440/4 | €3,622 | €55,654 | +€52,032 | +1,436% |
| Taxes, remuneration and social security | 45 | - | €1,797 | +€1,797 | |
| Taxes | 450/3 | - | €1,797 | +€1,797 | |
| Other amounts payable | 47/48 | €91,577 | €113,437 | +€21,861 | +23.9% |
| Accrued charges and deferred income | 492/3 | €629 | €510 | -€119 | -18.9% |
| Non-recurring operating income | 76A | - | €31,511 | +€31,511 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €91,179 | €27,855 | -€63,324 | -69.5% |
| Other operating charges | 640/8 | €1,616 | €1,290 | -€326 | -20.2% |
| Gross operating margin | 9900 | €104,234 | €55,702 | -€48,533 | -46.6% |
| Operating profit (loss) | 9901 | €11,440 | €26,557 | +€15,117 | +132% |
| Financial income | 75/76B | €358 | €428 | +€71 | +19.7% |
| Recurring financial income | 75 | €358 | €428 | +€71 | +19.7% |
| Financial charges | 65/66B | €23,899 | €14,205 | -€9,694 | -40.6% |
| Recurring financial charges | 65 | €23,899 | €14,205 | -€9,694 | -40.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,102 | €12,780 | +€24,882 | |
| Profit (loss) for the period | 9904 | -€12,102 | €12,780 | +€24,882 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,102 | €12,780 | +€24,882 |
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 22 October 2026 via checked.be.