NickSport: 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.
NickSport
Largest movements
- Current investments +€115,162
up €115,162 (+576%), from €20,000 to €135,162
- Receivables within one year -€70,546
down €70,546 (-73.8%), from €95,627 to €25,082
of which Other amounts receivable: -€36,775
- Cash -€51,421
down €51,421 (-69.4%), from €74,117 to €22,696
mainly Current investments (-€115,162) and Contributions, distributions and other (-€40,700)
- Stocks and contracts -€10,340
down €10,340 (-7.5%), from €137,531 to €127,192
- Tax, wage and social debts -€39,143
down €39,143 (-66.2%), from €59,086 to €19,943
- Other debts +€13,010
up €13,010, from €0 to €13,010
- Trade debts +€9,450
up €9,450 (+184%), from €5,140 to €14,590
- Write-downs -€6,941
down €6,941 (-30.7%), from €22,590 to €15,648
- Gross operating margin -€4,506
down €4,506 (-5.3%), from €85,135 to €80,630
- Other operating charges +€2,324
up €2,324 (+396%), from €587 to €2,911
- Financial income -€911
down €911 (-32.1%), from €2,836 to €1,926
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 | €328,940 | €312,905 | -€16,035 | -4.9% |
| Fixed assets | 21/28 | €1,428 | €1,696 | +€268 | +18.8% |
| Tangible fixed assets | 22/27 | €1,428 | €1,696 | +€268 | +18.8% |
| Plant, machinery and equipment | 23 | - | €1,696 | +€1,696 | |
| Other tangible fixed assets | 26 | €1,428 | €0 | -€1,428 | -100% |
| Current assets | 29/58 | €327,512 | €311,209 | -€16,303 | -5.0% |
| Stocks and contracts in progress | 3 | €137,531 | €127,192 | -€10,340 | -7.5% |
| Stocks | 30/36 | €137,531 | €127,192 | -€10,340 | -7.5% |
| Amounts receivable within one year | 40/41 | €95,627 | €25,082 | -€70,546 | -73.8% |
| Trade receivables | 40 | €54,414 | €20,643 | -€33,770 | -62.1% |
| Other amounts receivable | 41 | €41,214 | €4,438 | -€36,775 | -89.2% |
| Current investments | 50/53 | €20,000 | €135,162 | +€115,162 | +576% |
| Cash at bank and in hand | 54/58 | €74,117 | €22,696 | -€51,421 | -69.4% |
| Deferred charges and accrued income | 490/1 | €237 | €1,078 | +€841 | +355% |
| Total equity and liabilities | 10/49 | €328,940 | €312,905 | -€16,035 | -4.9% |
| Equity | 10/15 | €264,713 | €265,362 | +€649 | +0.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €217,270 | €217,915 | +€645 | +0.3% |
| Distributable reserves | 133 | €217,270 | €217,915 | +€645 | +0.3% |
| Profit (loss) carried forward | 14 | €28,843 | €28,847 | +€4 | 0.0% |
| Amounts payable | 17/49 | €64,227 | €47,543 | -€16,684 | -26.0% |
| Amounts payable within one year | 42/48 | €64,227 | €47,543 | -€16,684 | -26.0% |
| Trade debts | 44 | €5,140 | €14,590 | +€9,450 | +184% |
| Suppliers | 440/4 | €5,140 | €14,590 | +€9,450 | +184% |
| Taxes, remuneration and social security | 45 | €59,086 | €19,943 | -€39,143 | -66.2% |
| Taxes | 450/3 | €59,086 | €19,943 | -€39,143 | -66.2% |
| Other amounts payable | 47/48 | €0 | €13,010 | +€13,010 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,730 | €1,571 | -€159 | -9.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,590 | €15,648 | -€6,941 | -30.7% |
| Other operating charges | 640/8 | €587 | €2,911 | +€2,324 | +396% |
| Gross operating margin | 9900 | €85,135 | €80,630 | -€4,506 | -5.3% |
| Operating profit (loss) | 9901 | €60,229 | €60,500 | +€271 | +0.5% |
| Financial income | 75/76B | €2,836 | €1,926 | -€911 | -32.1% |
| Recurring financial income | 75 | €2,836 | €1,926 | -€911 | -32.1% |
| Financial charges | 65/66B | €216 | €214 | -€1 | -0.7% |
| Recurring financial charges | 65 | €216 | €214 | -€1 | -0.7% |
| Profit (loss) for the period before taxes | 9903 | €62,849 | €62,211 | -€638 | -1.0% |
| Income taxes | 67/77 | €20,664 | €20,862 | +€199 | +1.0% |
| Profit (loss) for the period | 9904 | €42,186 | €41,349 | -€837 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | €42,186 | €41,349 | -€837 | -2.0% |
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 18 October 2026 via checked.be.