NICU A.M 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.
NICU A.M CONSTRUCT
Largest movements
- Tangible fixed assets -€7,123
down €7,123 (-25.5%), from €27,957 to €20,834
of which Furniture and vehicles: -€6,025
- Receivables within one year -€4,789
down €4,789 (-8.2%), from €58,462 to €53,674
of which Trade receivables: -€22,597
- Trade debts -€19,729
down €19,729 (-90.2%), from €21,869 to €2,140
- Tax, wage and social debts +€9,230
up €9,230 (+69.8%), from €13,228 to €22,458
- Gross operating margin -€48,186
down €48,186 (-84.7%), from €56,889 to €8,703
- Taxes -€13,228
down €13,228 (-100%), from €13,228 to €0
- Staff costs +€979
up €979 (+510%), from €192 to €1,170
- Depreciation +€816
up €816 (+12.9%), from €6,307 to €7,123
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 | €90,167 | €78,801 | -€11,366 | -12.6% |
| Fixed assets | 21/28 | €27,957 | €20,834 | -€7,123 | -25.5% |
| Tangible fixed assets | 22/27 | €27,957 | €20,834 | -€7,123 | -25.5% |
| Plant, machinery and equipment | 23 | €4,897 | €3,799 | -€1,098 | -22.4% |
| Furniture and vehicles | 24 | €23,060 | €17,036 | -€6,025 | -26.1% |
| Current assets | 29/58 | €62,210 | €57,967 | -€4,243 | -6.8% |
| Amounts receivable within one year | 40/41 | €58,462 | €53,674 | -€4,789 | -8.2% |
| Trade receivables | 40 | €56,344 | €33,747 | -€22,597 | -40.1% |
| Other amounts receivable | 41 | €2,118 | €19,927 | +€17,809 | +841% |
| Cash at bank and in hand | 54/58 | €3,748 | €4,294 | +€546 | +14.6% |
| Total equity and liabilities | 10/49 | €90,167 | €78,801 | -€11,366 | -12.6% |
| Equity | 10/15 | €52,270 | €51,874 | -€396 | -0.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,270 | €49,874 | -€396 | -0.8% |
| Amounts payable | 17/49 | €37,897 | €26,928 | -€10,970 | -28.9% |
| Amounts payable within one year | 42/48 | €37,897 | €26,928 | -€10,970 | -28.9% |
| Trade debts | 44 | €21,869 | €2,140 | -€19,729 | -90.2% |
| Suppliers | 440/4 | €21,869 | €2,140 | -€19,729 | -90.2% |
| Taxes, remuneration and social security | 45 | €13,228 | €22,458 | +€9,230 | +69.8% |
| Taxes | 450/3 | €13,228 | €22,458 | +€9,230 | +69.8% |
| Other amounts payable | 47/48 | €2,799 | €2,329 | -€471 | -16.8% |
| Remuneration, social security and pensions | 62 | €192 | €1,170 | +€979 | +510% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,307 | €7,123 | +€816 | +12.9% |
| Other operating charges | 640/8 | €771 | €542 | -€230 | -29.8% |
| Gross operating margin | 9900 | €56,889 | €8,703 | -€48,186 | -84.7% |
| Operating profit (loss) | 9901 | €49,618 | -€132 | -€49,751 | |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.7% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.7% |
| Financial charges | 65/66B | €0 | €264 | +€264 | +2,639,300% |
| Recurring financial charges | 65 | €0 | €264 | +€264 | +2,639,300% |
| Profit (loss) for the period before taxes | 9903 | €49,622 | -€396 | -€50,018 | |
| Income taxes | 67/77 | €13,228 | €0 | -€13,228 | -100% |
| Profit (loss) for the period | 9904 | €36,394 | -€396 | -€36,790 | |
| Profit (loss) for the period to be appropriated | 9905 | €36,394 | -€396 | -€36,790 |
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 17 October 2026 via checked.be.