Nico & Co Consult en Construct: 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.
Nico & Co Consult en Construct
Largest movements
- Cash -€56,648
down €56,648 (-48.6%), from €116,549 to €59,901
mainly Contributions, distributions and other (-€133,000) and Debts after one year (-€32,062)
- Tangible fixed assets -€28,488
down €28,488 (-33.4%), from €85,215 to €56,726
of which Furniture and vehicles: -€27,815
- Profit (loss) carried forward -€48,556
down €48,556 (-36.5%), from €133,022 to €84,466
- Debts after one year -€32,062
no longer reported in 2025 (was €32,062)
- Accrued charges and deferred income -€6,300
down €6,300 (-64.3%), from €9,800 to €3,500
- Financial income -€2,649
down €2,649 (-89.4%), from €2,962 to €313
- Gross operating margin -€1,745
down €1,745 (-1.3%), from €139,234 to €137,489
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 | €220,384 | €134,836 | -€85,548 | -38.8% |
| Fixed assets | 21/28 | €85,215 | €56,726 | -€28,488 | -33.4% |
| Tangible fixed assets | 22/27 | €85,215 | €56,726 | -€28,488 | -33.4% |
| Plant, machinery and equipment | 23 | €2,531 | €1,858 | -€673 | -26.6% |
| Furniture and vehicles | 24 | €82,683 | €54,868 | -€27,815 | -33.6% |
| Current assets | 29/58 | €135,169 | €78,109 | -€57,060 | -42.2% |
| Amounts receivable within one year | 40/41 | €18,620 | €18,208 | -€412 | -2.2% |
| Trade receivables | 40 | €18,150 | €18,150 | = | 0.0% |
| Other amounts receivable | 41 | €470 | €58 | -€412 | -87.7% |
| Cash at bank and in hand | 54/58 | €116,549 | €59,901 | -€56,648 | -48.6% |
| Total equity and liabilities | 10/49 | €220,384 | €134,836 | -€85,548 | -38.8% |
| Equity | 10/15 | €138,522 | €89,966 | -€48,556 | -35.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €500 | €500 | = | 0.0% |
| Distributable reserves | 133 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,022 | €84,466 | -€48,556 | -36.5% |
| Amounts payable | 17/49 | €81,862 | €44,870 | -€36,992 | -45.2% |
| Amounts payable after more than one year | 17 | €32,062 | - | -€32,062 | |
| Financial debts | 170/4 | €32,062 | - | -€32,062 | |
| Amounts payable within one year | 42/48 | €40,001 | €41,370 | +€1,370 | +3.4% |
| Current portion of amounts payable after more than one year | 42 | €30,648 | €32,062 | +€1,414 | +4.6% |
| Taxes, remuneration and social security | 45 | €9,353 | €9,308 | -€44 | -0.5% |
| Taxes | 450/3 | €9,353 | €9,308 | -€44 | -0.5% |
| Accrued charges and deferred income | 492/3 | €9,800 | €3,500 | -€6,300 | -64.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,410 | €28,488 | +€78 | +0.3% |
| Other operating charges | 640/8 | €235 | €186 | -€49 | -20.9% |
| Gross operating margin | 9900 | €139,234 | €137,489 | -€1,745 | -1.3% |
| Operating profit (loss) | 9901 | €110,589 | €108,815 | -€1,774 | -1.6% |
| Financial income | 75/76B | €2,962 | €313 | -€2,649 | -89.4% |
| Recurring financial income | 75 | €2,962 | €313 | -€2,649 | -89.4% |
| Financial charges | 65/66B | €3,836 | €2,647 | -€1,188 | -31.0% |
| Recurring financial charges | 65 | €3,836 | €2,647 | -€1,188 | -31.0% |
| Profit (loss) for the period before taxes | 9903 | €109,715 | €106,480 | -€3,235 | -2.9% |
| Income taxes | 67/77 | €22,919 | €22,036 | -€883 | -3.9% |
| Profit (loss) for the period | 9904 | €86,796 | €84,444 | -€2,352 | -2.7% |
| Profit (loss) for the period to be appropriated | 9905 | €86,796 | €84,444 | -€2,352 | -2.7% |
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 29 October 2026 via checked.be.