NIK-O-LAAS: 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.
NIK-O-LAAS
Largest movements
- Receivables within one year -€26,386
down €26,386 (-83.4%), from €31,622 to €5,235
- Cash +€24,962
up €24,962 (+74.0%), from €33,754 to €58,716
mainly Receivables within one year (+€26,386) and Net result for the year (+€7,334)
- Tangible fixed assets -€913
down €913 (-51.6%), from €1,770 to €857
of which Furniture and vehicles: -€590
- Tax, wage and social debts -€8,898
down €8,898 (-59.7%), from €14,908 to €6,009
- Reserves +€7,334
up €7,334 (+34.3%), from €21,368 to €28,702
- Gross operating margin -€3,408
down €3,408 (-19.1%), from €17,870 to €14,462
- Taxes -€1,238
down €1,238 (-25.7%), from €4,809 to €3,571
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 | €67,392 | €65,137 | -€2,255 | -3.3% |
| Fixed assets | 21/28 | €1,770 | €857 | -€913 | -51.6% |
| Tangible fixed assets | 22/27 | €1,770 | €857 | -€913 | -51.6% |
| Plant, machinery and equipment | 23 | €898 | €575 | -€323 | -36.0% |
| Furniture and vehicles | 24 | €871 | €281 | -€590 | -67.7% |
| Current assets | 29/58 | €65,622 | €64,280 | -€1,342 | -2.0% |
| Amounts receivable within one year | 40/41 | €31,622 | €5,235 | -€26,386 | -83.4% |
| Trade receivables | 40 | €31,622 | €5,235 | -€26,386 | -83.4% |
| Cash at bank and in hand | 54/58 | €33,754 | €58,716 | +€24,962 | +74.0% |
| Deferred charges and accrued income | 490/1 | €246 | €329 | +€83 | +33.6% |
| Total equity and liabilities | 10/49 | €67,392 | €65,137 | -€2,255 | -3.3% |
| Equity | 10/15 | €34,068 | €41,402 | +€7,334 | +21.5% |
| Contributions | 10/11 | €12,700 | €12,700 | = | 0.0% |
| Reserves | 13 | €21,368 | €28,702 | +€7,334 | +34.3% |
| Distributable reserves | 133 | €21,368 | €28,702 | +€7,334 | +34.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €33,324 | €23,735 | -€9,589 | -28.8% |
| Amounts payable within one year | 42/48 | €33,324 | €23,735 | -€9,589 | -28.8% |
| Trade debts | 44 | €368 | €294 | -€74 | -20.1% |
| Suppliers | 440/4 | €368 | €294 | -€74 | -20.1% |
| Taxes, remuneration and social security | 45 | €14,908 | €6,009 | -€8,898 | -59.7% |
| Taxes | 450/3 | €14,908 | €6,009 | -€8,898 | -59.7% |
| Other amounts payable | 47/48 | €18,048 | €17,431 | -€617 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €913 | €913 | +€0 | 0.0% |
| Other operating charges | 640/8 | €1,146 | €1,161 | +€15 | +1.3% |
| Gross operating margin | 9900 | €17,870 | €14,462 | -€3,408 | -19.1% |
| Operating profit (loss) | 9901 | €15,811 | €12,387 | -€3,424 | -21.7% |
| Financial charges | 65/66B | €1,615 | €1,482 | -€133 | -8.2% |
| Recurring financial charges | 65 | €1,615 | €1,482 | -€133 | -8.2% |
| Profit (loss) for the period before taxes | 9903 | €14,196 | €10,905 | -€3,290 | -23.2% |
| Income taxes | 67/77 | €4,809 | €3,571 | -€1,238 | -25.7% |
| Profit (loss) for the period | 9904 | €9,386 | €7,334 | -€2,052 | -21.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,386 | €7,334 | -€2,052 | -21.9% |
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 24 October 2026 via checked.be.