NIKA: 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.
NIKA
Largest movements
- Receivables within one year +€100,244
up €100,244 (+24.7%), from €405,069 to €505,313
of which Other amounts receivable: +€146,083
- Cash +€78,144
up €78,144 (+31.6%), from €247,273 to €325,418
mainly Net result for the year (+€375,713) and Other debts (+€138,127)
- Financial fixed assets -€10,145
down €10,145 (-44.5%), from €22,816 to €12,671
- Other debts +€138,127
up €138,127 (+28.7%), from €481,118 to €619,244
- Tax, wage and social debts +€19,078
up €19,078 (+26.6%), from €71,753 to €90,831
- Gross operating margin +€141,630
up €141,630 (+14.3%), from €992,469 to €1.1m
- Taxes +€43,462
up €43,462 (+50.4%), from €86,241 to €129,703
- Staff costs -€13,765
down €13,765 (-2.2%), from €625,976 to €612,211
- Depreciation -€12,412
down €12,412 (-33.2%), from €37,427 to €25,014
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 | €811,900 | €975,297 | +€163,398 | +20.1% |
| Fixed assets | 21/28 | €108,663 | €94,628 | -€14,034 | -12.9% |
| Tangible fixed assets | 22/27 | €85,846 | €81,957 | -€3,889 | -4.5% |
| Furniture and vehicles | 24 | €2,240 | €13,629 | +€11,389 | +508.4% |
| Other tangible fixed assets | 26 | €83,606 | €68,328 | -€15,278 | -18.3% |
| Financial fixed assets | 28 | €22,816 | €12,671 | -€10,145 | -44.5% |
| Current assets | 29/58 | €703,237 | €880,669 | +€177,432 | +25.2% |
| Stocks and contracts in progress | 3 | €31,927 | €30,644 | -€1,283 | -4.0% |
| Stocks | 30/36 | €31,927 | €30,644 | -€1,283 | -4.0% |
| Amounts receivable within one year | 40/41 | €405,069 | €505,313 | +€100,244 | +24.7% |
| Trade receivables | 40 | €176,061 | €130,222 | -€45,839 | -26.0% |
| Other amounts receivable | 41 | €229,008 | €375,090 | +€146,083 | +63.8% |
| Cash at bank and in hand | 54/58 | €247,273 | €325,418 | +€78,144 | +31.6% |
| Deferred charges and accrued income | 490/1 | €18,967 | €19,295 | +€328 | +1.7% |
| Total equity and liabilities | 10/49 | €811,900 | €975,297 | +€163,398 | +20.1% |
| Equity | 10/15 | €210,442 | €212,417 | +€1,975 | +0.9% |
| 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 | €148,442 | €150,417 | +€1,975 | +1.3% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €35,558 | €35,558 | = | 0.0% |
| Distributable reserves | 133 | €106,684 | €108,660 | +€1,975 | +1.9% |
| Amounts payable | 17/49 | €601,457 | €762,880 | +€161,423 | +26.8% |
| Amounts payable within one year | 42/48 | €588,257 | €749,680 | +€161,423 | +27.4% |
| Trade debts | 44 | €35,386 | €39,604 | +€4,218 | +11.9% |
| Suppliers | 440/4 | €35,386 | €39,604 | +€4,218 | +11.9% |
| Taxes, remuneration and social security | 45 | €71,753 | €90,831 | +€19,078 | +26.6% |
| Remuneration and social security | 454/9 | €71,753 | €90,831 | +€19,078 | +26.6% |
| Other amounts payable | 47/48 | €481,118 | €619,244 | +€138,127 | +28.7% |
| Accrued charges and deferred income | 492/3 | €13,200 | €13,200 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €625,976 | €612,211 | -€13,765 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,427 | €25,014 | -€12,412 | -33.2% |
| Other operating charges | 640/8 | €1,940 | €2,927 | +€987 | +50.9% |
| Gross operating margin | 9900 | €992,469 | €1,134,099 | +€141,630 | +14.3% |
| Operating profit (loss) | 9901 | €327,126 | €493,946 | +€166,820 | +51.0% |
| Financial income | 75/76B | €5,911 | €11,493 | +€5,582 | +94.4% |
| Recurring financial income | 75 | €5,911 | €11,493 | +€5,582 | +94.4% |
| Financial charges | 65/66B | €24 | €24 | -€0 | -1.7% |
| Recurring financial charges | 65 | €24 | €24 | -€0 | -1.7% |
| Profit (loss) for the period before taxes | 9903 | €333,012 | €505,416 | +€172,403 | +51.8% |
| Income taxes | 67/77 | €86,241 | €129,703 | +€43,462 | +50.4% |
| Profit (loss) for the period | 9904 | €246,771 | €375,713 | +€128,941 | +52.3% |
| Profit (loss) for the period to be appropriated | 9905 | €246,771 | €375,713 | +€128,941 | +52.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.