nicocasel.net: 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.
nicocasel.net
Largest movements
- Cash -€13,312
down €13,312 (-29.1%), from €45,742 to €32,430
mainly Contributions, distributions and other (-€24,259) and Other debts (-€13,660)
- Receivables within one year +€1,778
up €1,778 (+24.8%), from €7,157 to €8,936
of which Trade receivables: +€2,918
- Other debts -€13,660
down €13,660 (-35.5%), from €38,467 to €24,806
- Trade debts +€1,154
up €1,154 (+105.2%), from €1,097 to €2,251
- Tax, wage and social debts +€688
up €688 (+28.4%), from €2,421 to €3,109
of which Taxes: +€674
- Gross operating margin +€2,701
up €2,701 (+9.2%), from €29,398 to €32,099
- Depreciation -€1,440
down €1,440 (-80.5%), from €1,788 to €348
- Taxes +€860
up €860 (+14.8%), from €5,813 to €6,674
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 | €60,775 | €48,947 | -€11,827 | -19.5% |
| Fixed assets | 21/28 | €348 | €0 | -€348 | -100.0% |
| Tangible fixed assets | 22/27 | €348 | €0 | -€348 | -100.0% |
| Furniture and vehicles | 24 | €348 | €0 | -€348 | -100.0% |
| Current assets | 29/58 | €60,427 | €48,947 | -€11,480 | -19.0% |
| Amounts receivable within one year | 40/41 | €7,157 | €8,936 | +€1,778 | +24.8% |
| Trade receivables | 40 | €5,244 | €8,162 | +€2,918 | +55.6% |
| Other amounts receivable | 41 | €1,913 | €774 | -€1,139 | -59.5% |
| Cash at bank and in hand | 54/58 | €45,742 | €32,430 | -€13,312 | -29.1% |
| Deferred charges and accrued income | 490/1 | €7,527 | €7,582 | +€54 | +0.7% |
| Total equity and liabilities | 10/49 | €60,775 | €48,947 | -€11,827 | -19.5% |
| Equity | 10/15 | €18,600 | €18,600 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €42,175 | €30,347 | -€11,827 | -28.0% |
| Amounts payable within one year | 42/48 | €42,175 | €30,347 | -€11,827 | -28.0% |
| Financial debts | 43 | €190 | €181 | -€9 | -4.9% |
| Credit institutions | 430/8 | €190 | €181 | -€9 | -4.9% |
| Trade debts | 44 | €1,097 | €2,251 | +€1,154 | +105.2% |
| Suppliers | 440/4 | €1,097 | €2,251 | +€1,154 | +105.2% |
| Taxes, remuneration and social security | 45 | €2,421 | €3,109 | +€688 | +28.4% |
| Taxes | 450/3 | €0 | €674 | +€674 | |
| Remuneration and social security | 454/9 | €2,421 | €2,435 | +€14 | +0.6% |
| Other amounts payable | 47/48 | €38,467 | €24,806 | -€13,660 | -35.5% |
| Accrued charges and deferred income | 492/3 | €0 | €0 | -€0 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,788 | €348 | -€1,440 | -80.5% |
| Other operating charges | 640/8 | €670 | €693 | +€23 | +3.4% |
| Gross operating margin | 9900 | €29,398 | €32,099 | +€2,701 | +9.2% |
| Operating profit (loss) | 9901 | €26,939 | €31,058 | +€4,118 | +15.3% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €126 | €125 | -€2 | -1.5% |
| Recurring financial charges | 65 | €126 | €125 | -€2 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | €26,813 | €30,933 | +€4,120 | +15.4% |
| Income taxes | 67/77 | €5,813 | €6,674 | +€860 | +14.8% |
| Profit (loss) for the period | 9904 | €20,999 | €24,259 | +€3,260 | +15.5% |
| Profit (loss) for the period to be appropriated | 9905 | €20,999 | €24,259 | +€3,260 | +15.5% |
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 10 October 2026 via checked.be.