NIK: 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.
NIK
Largest movements
- Receivables within one year -€317,143
down €317,143 (-100.0%), from €317,236 to €93
of which Other amounts receivable: -€312,000
- Tangible fixed assets -€179,649
down €179,649 (-5.6%), from €3.2m to €3.0m
of which Land and buildings: -€177,206
- Debts after one year -€450,100
down €450,100 (-10.2%), from €4.4m to €4.0m
- Other debts -€176,458
down €176,458 (-14.5%), from €1.2m to €1.0m
- Profit (loss) carried forward +€130,717
up €130,717 (+21.4%), from €610,596 to €741,314
- Financial income -€400,000
no longer reported in 2025 (was €400,000)
- Financial charges -€29,159
down €29,159 (-15.5%), from €188,024 to €158,864
- Taxes +€6,692
up €6,692 (+20.1%), from €33,308 to €40,000
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 | €6,917,468 | €6,415,706 | -€501,762 | -7.3% |
| Fixed assets | 21/28 | €6,568,077 | €6,388,428 | -€179,649 | -2.7% |
| Tangible fixed assets | 22/27 | €3,218,077 | €3,038,428 | -€179,649 | -5.6% |
| Land and buildings | 22 | €3,215,635 | €3,038,428 | -€177,206 | -5.5% |
| Plant, machinery and equipment | 23 | €2,443 | €0 | -€2,443 | -100.0% |
| Financial fixed assets | 28 | €3,350,000 | €3,350,000 | = | 0.0% |
| Current assets | 29/58 | €349,391 | €27,278 | -€322,113 | -92.2% |
| Amounts receivable within one year | 40/41 | €317,236 | €93 | -€317,143 | -100.0% |
| Trade receivables | 40 | €5,236 | €93 | -€5,143 | -98.2% |
| Other amounts receivable | 41 | €312,000 | €0 | -€312,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €14,446 | €9,925 | -€4,521 | -31.3% |
| Deferred charges and accrued income | 490/1 | €17,710 | €17,260 | -€449 | -2.5% |
| Total equity and liabilities | 10/49 | €6,917,468 | €6,415,706 | -€501,762 | -7.3% |
| Equity | 10/15 | €672,596 | €803,314 | +€130,717 | +19.4% |
| 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% |
| Profit (loss) carried forward | 14 | €610,596 | €741,314 | +€130,717 | +21.4% |
| Amounts payable | 17/49 | €6,244,872 | €5,612,392 | -€632,480 | -10.1% |
| Amounts payable after more than one year | 17 | €4,413,250 | €3,963,150 | -€450,100 | -10.2% |
| Financial debts | 170/4 | €4,413,250 | €3,963,150 | -€450,100 | -10.2% |
| Amounts payable within one year | 42/48 | €1,731,949 | €1,571,250 | -€160,699 | -9.3% |
| Current portion of amounts payable after more than one year | 42 | €489,184 | €497,365 | +€8,181 | +1.7% |
| Trade debts | 44 | €24,366 | €31,395 | +€7,029 | +28.8% |
| Suppliers | 440/4 | €24,366 | €31,395 | +€7,029 | +28.8% |
| Taxes, remuneration and social security | 45 | €1,940 | €2,490 | +€549 | +28.3% |
| Taxes | 450/3 | €1,940 | €2,490 | +€549 | +28.3% |
| Other amounts payable | 47/48 | €1,216,458 | €1,040,000 | -€176,458 | -14.5% |
| Accrued charges and deferred income | 492/3 | €99,673 | €77,992 | -€21,681 | -21.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €183,029 | €179,649 | -€3,380 | -1.8% |
| Other operating charges | 640/8 | €53,210 | €54,880 | +€1,670 | +3.1% |
| Gross operating margin | 9900 | €562,124 | €564,111 | +€1,987 | +0.4% |
| Operating profit (loss) | 9901 | €325,885 | €329,582 | +€3,697 | +1.1% |
| Financial income | 75/76B | €400,000 | - | -€400,000 | |
| Recurring financial income | 75 | €400,000 | - | -€400,000 | |
| Financial charges | 65/66B | €188,024 | €158,864 | -€29,159 | -15.5% |
| Recurring financial charges | 65 | €188,024 | €158,864 | -€29,159 | -15.5% |
| Profit (loss) for the period before taxes | 9903 | €537,861 | €170,717 | -€367,144 | -68.3% |
| Income taxes | 67/77 | €33,308 | €40,000 | +€6,692 | +20.1% |
| Profit (loss) for the period | 9904 | €504,554 | €130,717 | -€373,836 | -74.1% |
| Profit (loss) for the period to be appropriated | 9905 | €504,554 | €130,717 | -€373,836 | -74.1% |
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 30 September 2026 via checked.be.