NIJKERK ELECTRONICS: 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.
NIJKERK ELECTRONICS
Largest movements
- Cash -€105,754
down €105,754 (-85.2%), from €124,118 to €18,364
mainly Net result for the year (-€213,251) and Receivables within one year (-€89,505)
- Receivables within one year +€89,505
up €89,505 (+18.9%), from €473,022 to €562,527
of which Trade receivables: +€91,823
- Tangible fixed assets +€15,733
up €15,733 (+69.4%), from €22,665 to €38,398
of which Furniture and vehicles: +€15,905
- Deferred charges and accrued income +€12,403
up €12,403 (+1005.9%), from €1,233 to €13,636
- Trade debts +€227,801
up €227,801 (+568.1%), from €40,096 to €267,897
- Profit (loss) carried forward -€213,250
down €213,250 (-46.3%), from €460,993 to €247,743
- Goods and materials -€761,970
down €761,970 (-41.2%), from €1.8m to €1.1m
- Turnover -€737,984
down €737,984 (-31.1%), from €2.4m to €1.6m
- Write-downs +€232,393
up €232,393 (+1386.7%), from €16,759 to €249,152
- Financial charges +€36,460
up €36,460 (+138.9%), from €26,257 to €62,717
- Staff costs +€26,737
up €26,737 (+8.6%), from €310,108 to €336,845
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 | €624,418 | €636,305 | +€11,887 | +1.9% |
| Fixed assets | 21/28 | €26,045 | €41,778 | +€15,733 | +60.4% |
| Tangible fixed assets | 22/27 | €22,665 | €38,398 | +€15,733 | +69.4% |
| Furniture and vehicles | 24 | €22,493 | €38,398 | +€15,905 | +70.7% |
| Other tangible fixed assets | 26 | €172 | €0 | -€172 | -100.0% |
| Financial fixed assets | 28 | €3,380 | €3,380 | = | 0.0% |
| Other financial fixed assets | 284/8 | €3,380 | €3,380 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,380 | €3,380 | = | 0.0% |
| Current assets | 29/58 | €598,373 | €594,527 | -€3,846 | -0.6% |
| Amounts receivable within one year | 40/41 | €473,022 | €562,527 | +€89,505 | +18.9% |
| Trade receivables | 40 | €379,881 | €471,704 | +€91,823 | +24.2% |
| Other amounts receivable | 41 | €93,141 | €90,823 | -€2,318 | -2.5% |
| Cash at bank and in hand | 54/58 | €124,118 | €18,364 | -€105,754 | -85.2% |
| Deferred charges and accrued income | 490/1 | €1,233 | €13,636 | +€12,403 | +1005.9% |
| Total equity and liabilities | 10/49 | €624,418 | €636,305 | +€11,887 | +1.9% |
| Equity | 10/15 | €529,193 | €315,943 | -€213,250 | -40.3% |
| 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% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €460,993 | €247,743 | -€213,250 | -46.3% |
| Amounts payable | 17/49 | €95,225 | €320,362 | +€225,137 | +236.4% |
| Amounts payable within one year | 42/48 | €81,353 | €311,608 | +€230,255 | +283.0% |
| Trade debts | 44 | €40,096 | €267,897 | +€227,801 | +568.1% |
| Suppliers | 440/4 | €40,096 | €267,897 | +€227,801 | +568.1% |
| Taxes, remuneration and social security | 45 | €41,257 | €43,711 | +€2,454 | +5.9% |
| Taxes | 450/3 | €6,435 | €3,976 | -€2,459 | -38.2% |
| Remuneration and social security | 454/9 | €34,822 | €39,735 | +€4,913 | +14.1% |
| Accrued charges and deferred income | 492/3 | €13,872 | €8,754 | -€5,118 | -36.9% |
| Operating income | 70/76A | €2,371,897 | €1,633,993 | -€737,904 | -31.1% |
| Turnover | 70 | €2,371,897 | €1,633,913 | -€737,984 | -31.1% |
| Other operating income | 74 | - | €80 | +€80 | |
| Operating charges | 60/66A | €2,314,221 | €1,827,773 | -€486,448 | -21.0% |
| Goods for resale, raw materials and consumables | 60 | €1,848,837 | €1,086,867 | -€761,970 | -41.2% |
| Purchases | 600/8 | €1,848,837 | €1,086,867 | -€761,970 | -41.2% |
| Services and other goods | 61 | €118,884 | €129,313 | +€10,429 | +8.8% |
| Remuneration, social security and pensions | 62 | €310,108 | €336,845 | +€26,737 | +8.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,954 | €23,729 | +€6,775 | +40.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €16,759 | €249,152 | +€232,393 | +1386.7% |
| Other operating charges | 640/8 | €2,679 | €1,867 | -€812 | -30.3% |
| Operating profit (loss) | 9901 | €57,676 | -€193,780 | -€251,456 | |
| Financial income | 75/76B | €26,988 | €44,423 | +€17,435 | +64.6% |
| Recurring financial income | 75 | €26,988 | €44,423 | +€17,435 | +64.6% |
| Other financial income | 752/9 | €26,988 | €44,423 | +€17,435 | +64.6% |
| Financial charges | 65/66B | €26,257 | €62,717 | +€36,460 | +138.9% |
| Recurring financial charges | 65 | €26,257 | €62,717 | +€36,460 | +138.9% |
| Other financial charges | 652/9 | €26,257 | €62,717 | +€36,460 | +138.9% |
| Profit (loss) for the period before taxes | 9903 | €58,407 | -€212,074 | -€270,481 | |
| Income taxes | 67/77 | €17,661 | €1,177 | -€16,484 | -93.3% |
| Taxes | 670/3 | €18,000 | €1,177 | -€16,823 | -93.5% |
| Tax adjustments and reversals of tax provisions | 77 | €339 | €0 | -€339 | -100.0% |
| Profit (loss) for the period | 9904 | €40,746 | -€213,251 | -€253,997 | |
| Profit (loss) for the period to be appropriated | 9905 | €40,746 | -€213,251 | -€253,997 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.