NIK Group: 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 Group
Largest movements
- Cash +€20,396
up €20,396 (+55.7%), from €36,608 to €57,005
mainly Net result for the year (+€30,967) and Trade debts (+€4,384)
- Receivables within one year +€18,309
up €18,309 (+168.8%), from €10,849 to €29,157
of which Trade receivables: +€16,325
- Tangible fixed assets -€4,290
down €4,290 (-89.7%), from €4,781 to €491
- Stocks and contracts +€1,682
up €1,682 (+43.0%), from €3,908 to €5,590
- Reserves +€30,967
up €30,967 (+105.6%), from €29,324 to €60,291
- Trade debts +€4,384
up €4,384 (+29.8%), from €14,688 to €19,072
- Other debts +€1,283
up €1,283 (+28.8%), from €4,450 to €5,734
- Gross operating margin +€11,794
up €11,794 (+33.0%), from €35,722 to €47,517
- Taxes +€3,601
up €3,601 (+43.4%), from €8,303 to €11,904
- Depreciation -€1,600
down €1,600 (-83.7%), from €1,912 to €312
- Financial charges +€1,102
up €1,102 (+40.2%), from €2,739 to €3,841
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 | €56,727 | €92,990 | +€36,263 | +63.9% |
| Fixed assets | 21/28 | €4,831 | €521 | -€4,310 | -89.2% |
| Intangible fixed assets | 21 | €50 | €30 | -€20 | -40.0% |
| Tangible fixed assets | 22/27 | €4,781 | €491 | -€4,290 | -89.7% |
| Furniture and vehicles | 24 | €4,781 | €491 | -€4,290 | -89.7% |
| Current assets | 29/58 | €51,896 | €92,468 | +€40,572 | +78.2% |
| Stocks and contracts in progress | 3 | €3,908 | €5,590 | +€1,682 | +43.0% |
| Stocks | 30/36 | €3,908 | €5,590 | +€1,682 | +43.0% |
| Amounts receivable within one year | 40/41 | €10,849 | €29,157 | +€18,309 | +168.8% |
| Trade receivables | 40 | €5,983 | €22,308 | +€16,325 | +272.9% |
| Other amounts receivable | 41 | €4,866 | €6,850 | +€1,984 | +40.8% |
| Cash at bank and in hand | 54/58 | €36,608 | €57,005 | +€20,396 | +55.7% |
| Deferred charges and accrued income | 490/1 | €531 | €716 | +€185 | +34.9% |
| Total equity and liabilities | 10/49 | €56,727 | €92,990 | +€36,263 | +63.9% |
| Equity | 10/15 | €31,324 | €62,291 | +€30,967 | +98.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,324 | €60,291 | +€30,967 | +105.6% |
| Distributable reserves | 133 | €29,324 | €60,291 | +€30,967 | +105.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,403 | €30,698 | +€5,295 | +20.8% |
| Amounts payable within one year | 42/48 | €24,542 | €30,698 | +€6,156 | +25.1% |
| Trade debts | 44 | €14,688 | €19,072 | +€4,384 | +29.8% |
| Suppliers | 440/4 | €14,688 | €19,072 | +€4,384 | +29.8% |
| Taxes, remuneration and social security | 45 | €5,403 | €5,893 | +€490 | +9.1% |
| Taxes | 450/3 | €5,403 | €5,893 | +€490 | +9.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,450 | €5,734 | +€1,283 | +28.8% |
| Accrued charges and deferred income | 492/3 | €861 | €0 | -€861 | -100.0% |
| Non-recurring operating income | 76A | - | €502 | +€502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,912 | €312 | -€1,600 | -83.7% |
| Other operating charges | 640/8 | €951 | €493 | -€458 | -48.2% |
| Gross operating margin | 9900 | €35,722 | €47,517 | +€11,794 | +33.0% |
| Operating profit (loss) | 9901 | €32,859 | €46,712 | +€13,852 | +42.2% |
| Financial income | 75/76B | €254 | €1 | -€254 | -99.7% |
| Recurring financial income | 75 | €254 | €1 | -€254 | -99.7% |
| Financial charges | 65/66B | €2,739 | €3,841 | +€1,102 | +40.2% |
| Recurring financial charges | 65 | €2,739 | €3,841 | +€1,102 | +40.2% |
| Profit (loss) for the period before taxes | 9903 | €30,375 | €42,871 | +€12,496 | +41.1% |
| Income taxes | 67/77 | €8,303 | €11,904 | +€3,601 | +43.4% |
| Profit (loss) for the period | 9904 | €22,072 | €30,967 | +€8,896 | +40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €22,072 | €30,967 | +€8,896 | +40.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.