NIK CONSTRUCT: 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 CONSTRUCT
Largest movements
- Receivables within one year +€47,878
up €47,878 (+397.8%), from €12,036 to €59,915
of which Trade receivables: +€49,596
- Cash -€31,366
down €31,366 (-83.2%), from €37,711 to €6,345
mainly Receivables within one year (-€47,878) and Tax, wage and social debts (-€9,065)
- Tangible fixed assets -€3,131
down €3,131 (-33.3%), from €9,408 to €6,277
- Profit (loss) carried forward +€11,751
up €11,751 (+36.7%), from €32,024 to €43,775
- Trade debts +€10,609
up €10,609 (+84.5%), from €12,554 to €23,164
- Tax, wage and social debts -€9,065
down €9,065 (-54.3%), from €16,686 to €7,621
of which Remuneration and social security: -€11,100
- Financial charges -€9,453
down €9,453 (-57.6%), from €16,406 to €6,953
- Gross operating margin +€2,091
up €2,091 (+7.6%), from €27,555 to €29,645
- Taxes +€2,035
up €2,035 (+128.3%), from €1,586 to €3,621
- Depreciation +€997
up €997 (+23.0%), from €4,335 to €5,331
- Other operating charges +€911
up €911 (+84.4%), from €1,079 to €1,990
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 | €61,264 | €74,559 | +€13,295 | +21.7% |
| Fixed assets | 21/28 | €9,408 | €6,277 | -€3,131 | -33.3% |
| Tangible fixed assets | 22/27 | €9,408 | €6,277 | -€3,131 | -33.3% |
| Furniture and vehicles | 24 | €9,408 | €6,277 | -€3,131 | -33.3% |
| Current assets | 29/58 | €51,856 | €68,283 | +€16,426 | +31.7% |
| Amounts receivable within one year | 40/41 | €12,036 | €59,915 | +€47,878 | +397.8% |
| Trade receivables | 40 | €1,280 | €50,875 | +€49,596 | +3875.8% |
| Other amounts receivable | 41 | €10,757 | €9,040 | -€1,717 | -16.0% |
| Cash at bank and in hand | 54/58 | €37,711 | €6,345 | -€31,366 | -83.2% |
| Deferred charges and accrued income | 490/1 | €2,109 | €2,023 | -€87 | -4.1% |
| Total equity and liabilities | 10/49 | €61,264 | €74,559 | +€13,295 | +21.7% |
| Equity | 10/15 | €32,024 | €43,775 | +€11,751 | +36.7% |
| Profit (loss) carried forward | 14 | €32,024 | €43,775 | +€11,751 | +36.7% |
| Amounts payable | 17/49 | €29,240 | €30,784 | +€1,544 | +5.3% |
| Amounts payable within one year | 42/48 | €29,240 | €30,784 | +€1,544 | +5.3% |
| Trade debts | 44 | €12,554 | €23,164 | +€10,609 | +84.5% |
| Suppliers | 440/4 | €12,554 | €23,164 | +€10,609 | +84.5% |
| Taxes, remuneration and social security | 45 | €16,686 | €7,621 | -€9,065 | -54.3% |
| Taxes | 450/3 | €1,586 | €3,621 | +€2,035 | +128.3% |
| Remuneration and social security | 454/9 | €15,100 | €4,000 | -€11,100 | -73.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,335 | €5,331 | +€997 | +23.0% |
| Other operating charges | 640/8 | €1,079 | €1,990 | +€911 | +84.4% |
| Gross operating margin | 9900 | €27,555 | €29,645 | +€2,091 | +7.6% |
| Operating profit (loss) | 9901 | €22,141 | €22,324 | +€183 | +0.8% |
| Financial charges | 65/66B | €16,406 | €6,953 | -€9,453 | -57.6% |
| Recurring financial charges | 65 | €16,406 | €6,953 | -€9,453 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €5,735 | €15,371 | +€9,636 | +168.0% |
| Income taxes | 67/77 | €1,586 | €3,621 | +€2,035 | +128.3% |
| Profit (loss) for the period | 9904 | €4,150 | €11,751 | +€7,601 | +183.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,150 | €11,751 | +€7,601 | +183.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.