NICQUE: what changed
Two fiscal 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.
NICQUE
Largest movements
- Cash +€34,192
up €34,192 (+29.0%), from €118,052 to €152,244
mainly Depreciation (+€29,609) and Net result for the year (+€20,133)
- Tangible fixed assets -€29,609
down €29,609 (-11.0%), from €269,215 to €239,606
of which Plant, machinery and equipment: -€15,519
- Deferred charges and accrued income -€5,342
down €5,342 (-57.0%), from €9,371 to €4,029
- Debts after one year -€16,415
down €16,415 (-21.3%), from €76,978 to €60,563
- Other debts +€15,790
up €15,790 (+46.5%), from €33,977 to €49,767
- Gross operating margin -€22,384
down €22,384 (-24.7%), from €90,594 to €68,210
- Taxes -€7,999
down €7,999 (-41.2%), from €19,417 to €11,417
- Depreciation +€7,699
up €7,699 (+35.1%), from €21,910 to €29,609
- Write-downs -€1,691
down €1,691 (-100.0%), from €1,691 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €482,825 | €481,300 | -€1,525 | -0.3% |
| Fixed assets | 21/28 | €269,215 | €239,606 | -€29,609 | -11.0% |
| Tangible fixed assets | 22/27 | €269,215 | €239,606 | -€29,609 | -11.0% |
| Land and buildings | 22 | €193,868 | €179,778 | -€14,090 | -7.3% |
| Plant, machinery and equipment | 23 | €75,347 | €59,828 | -€15,519 | -20.6% |
| Current assets | 29/58 | €213,610 | €241,694 | +€28,083 | +13.1% |
| Stocks and contracts in progress | 3 | €85,731 | €81,275 | -€4,456 | -5.2% |
| Stocks | 30/36 | €85,731 | €81,275 | -€4,456 | -5.2% |
| Amounts receivable within one year | 40/41 | €457 | €4,146 | +€3,690 | +807.6% |
| Trade receivables | 40 | €288 | €297 | +€9 | +3.2% |
| Other amounts receivable | 41 | €169 | €3,849 | +€3,680 | +2176.6% |
| Cash at bank and in hand | 54/58 | €118,052 | €152,244 | +€34,192 | +29.0% |
| Deferred charges and accrued income | 490/1 | €9,371 | €4,029 | -€5,342 | -57.0% |
| Total equity and liabilities | 10/49 | €482,825 | €481,300 | -€1,525 | -0.3% |
| Equity | 10/15 | €343,803 | €341,936 | -€1,867 | -0.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €330,999 | €329,099 | -€1,900 | -0.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €119 | €119 | = | 0.0% |
| Distributable reserves | 133 | €330,880 | €328,980 | -€1,900 | -0.6% |
| Profit (loss) carried forward | 14 | €404 | €437 | +€33 | +8.1% |
| Amounts payable | 17/49 | €139,022 | €139,364 | +€342 | +0.2% |
| Amounts payable after more than one year | 17 | €76,978 | €60,563 | -€16,415 | -21.3% |
| Financial debts | 170/4 | €76,978 | €60,563 | -€16,415 | -21.3% |
| Amounts payable within one year | 42/48 | €62,044 | €78,802 | +€16,757 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €15,858 | €16,415 | +€557 | +3.5% |
| Trade debts | 44 | €10,116 | €6,257 | -€3,859 | -38.1% |
| Suppliers | 440/4 | €10,116 | €6,257 | -€3,859 | -38.1% |
| Taxes, remuneration and social security | 45 | €2,094 | €6,363 | +€4,268 | +203.8% |
| Taxes | 450/3 | €2,094 | €6,363 | +€4,268 | +203.8% |
| Other amounts payable | 47/48 | €33,977 | €49,767 | +€15,790 | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,910 | €29,609 | +€7,699 | +35.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,691 | €0 | -€1,691 | -100.0% |
| Other operating charges | 640/8 | €3,294 | €3,480 | +€186 | +5.7% |
| Gross operating margin | 9900 | €90,594 | €68,210 | -€22,384 | -24.7% |
| Operating profit (loss) | 9901 | €63,699 | €35,121 | -€28,578 | -44.9% |
| Financial income | 75/76B | €3,545 | €3,432 | -€113 | -3.2% |
| Recurring financial income | 75 | €3,545 | €3,432 | -€113 | -3.2% |
| Financial charges | 65/66B | €6,705 | €7,003 | +€298 | +4.4% |
| Recurring financial charges | 65 | €6,705 | €7,003 | +€298 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €60,539 | €31,550 | -€28,989 | -47.9% |
| Income taxes | 67/77 | €19,417 | €11,417 | -€7,999 | -41.2% |
| Profit (loss) for the period | 9904 | €41,123 | €20,133 | -€20,990 | -51.0% |
| Profit (loss) for the period to be appropriated | 9905 | €41,123 | €20,133 | -€20,990 | -51.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.