NIDICA: 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.
NIDICA
Largest movements
- Tangible fixed assets -€45,810
down €45,810 (-8.9%), from €517,332 to €471,522
of which Land and buildings: -€32,663
- Cash -€6,229
down €6,229 (-68.1%), from €9,151 to €2,922
mainly Debts after one year (-€42,846) and Net result for the year (-€16,768)
- Debts after one year -€42,846
down €42,846 (-13.3%), from €322,049 to €279,203
of which Other amounts payable: -€27,368
- Profit (loss) carried forward -€16,768
down €16,768 (-26.5%), from €63,186 to €46,418
- Gross operating margin -€4,335
down €4,335 (-8.9%), from €48,893 to €44,558
- Taxes -€1,752
no longer reported in 2025 (was €1,752)
- Other operating charges +€1,335
up €1,335 (+14.2%), from €9,387 to €10,722
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 | €531,187 | €474,444 | -€56,743 | -10.7% |
| Fixed assets | 21/28 | €517,332 | €471,522 | -€45,810 | -8.9% |
| Tangible fixed assets | 22/27 | €517,332 | €471,522 | -€45,810 | -8.9% |
| Land and buildings | 22 | €457,792 | €425,129 | -€32,663 | -7.1% |
| Plant, machinery and equipment | 23 | €9,375 | €11,188 | +€1,813 | +19.3% |
| Furniture and vehicles | 24 | €50,165 | €35,205 | -€14,960 | -29.8% |
| Current assets | 29/58 | €13,855 | €2,922 | -€10,933 | -78.9% |
| Cash at bank and in hand | 54/58 | €9,151 | €2,922 | -€6,229 | -68.1% |
| Deferred charges and accrued income | 490/1 | €4,704 | - | -€4,704 | |
| Total equity and liabilities | 10/49 | €531,187 | €474,444 | -€56,743 | -10.7% |
| Equity | 10/15 | €131,386 | €114,618 | -€16,768 | -12.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €63,186 | €46,418 | -€16,768 | -26.5% |
| Amounts payable | 17/49 | €399,801 | €359,826 | -€39,975 | -10.0% |
| Amounts payable after more than one year | 17 | €322,049 | €279,203 | -€42,846 | -13.3% |
| Financial debts | 170/4 | €22,032 | €6,554 | -€15,478 | -70.3% |
| Other amounts payable | 178/9 | €300,017 | €272,649 | -€27,368 | -9.1% |
| Amounts payable within one year | 42/48 | €77,752 | €80,623 | +€2,871 | +3.7% |
| Current portion of amounts payable after more than one year | 42 | €15,131 | €15,478 | +€347 | +2.3% |
| Trade debts | 44 | €1,699 | €325 | -€1,374 | -80.9% |
| Suppliers | 440/4 | €1,699 | €325 | -€1,374 | -80.9% |
| Taxes, remuneration and social security | 45 | €1,039 | €1,039 | = | 0.0% |
| Taxes | 450/3 | €1,039 | €1,039 | = | 0.0% |
| Other amounts payable | 47/48 | €59,883 | €63,781 | +€3,898 | +6.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,679 | €49,759 | +€80 | +0.2% |
| Other operating charges | 640/8 | €9,387 | €10,722 | +€1,335 | +14.2% |
| Non-recurring operating charges | 66A | €45 | €63 | +€18 | +40.0% |
| Gross operating margin | 9900 | €48,893 | €44,558 | -€4,335 | -8.9% |
| Operating profit (loss) | 9901 | -€10,218 | -€15,986 | -€5,768 | -56.4% |
| Financial charges | 65/66B | €1,121 | €782 | -€339 | -30.2% |
| Recurring financial charges | 65 | €1,121 | €782 | -€339 | -30.2% |
| Profit (loss) for the period before taxes | 9903 | -€11,339 | -€16,768 | -€5,429 | -47.9% |
| Income taxes | 67/77 | €1,752 | - | -€1,752 | |
| Profit (loss) for the period | 9904 | -€13,091 | -€16,768 | -€3,677 | -28.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€13,091 | -€16,768 | -€3,677 | -28.1% |
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 21 October 2026 via checked.be.