NIKA CLEANROOM: 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.
NIKA CLEANROOM
Largest movements
- Cash -€12,031
down €12,031 (-96.6%), from €12,460 to €430
mainly Net result for the year (-€36,189) and Trade debts (-€3,549)
- Receivables within one year -€10,994
down €10,994 (-80.7%), from €13,627 to €2,633
of which Other amounts receivable: -€5,872
- Tangible fixed assets -€3,948
down €3,948 (-32.3%), from €12,216 to €8,269
of which Furniture and vehicles: -€3,778
- Reserves -€22,860
down €22,860 (-100%), from €22,860 to €0
- Other debts +€18,504
up €18,504 (+113%), from €16,309 to €34,813
- Profit (loss) carried forward -€13,329
down €13,329 (-44.2%), from -€30,132 to -€43,461
- Trade debts -€3,549
down €3,549 (-84.1%), from €4,219 to €670
- Tax, wage and social debts -€3,216
down €3,216 (-71.2%), from €4,520 to €1,304
- Gross operating margin -€5,973
down €5,973 (-23.6%), from -€25,326 to -€31,299
- Financial charges -€387
down €387 (-71.7%), from €540 to €153
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 | €39,048 | €12,062 | -€26,985 | -69.1% |
| Fixed assets | 21/28 | €12,516 | €8,569 | -€3,948 | -31.5% |
| Tangible fixed assets | 22/27 | €12,216 | €8,269 | -€3,948 | -32.3% |
| Furniture and vehicles | 24 | €11,707 | €7,929 | -€3,778 | -32.3% |
| Other tangible fixed assets | 26 | €510 | €340 | -€170 | -33.3% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €26,531 | €3,494 | -€23,037 | -86.8% |
| Amounts receivable within one year | 40/41 | €13,627 | €2,633 | -€10,994 | -80.7% |
| Trade receivables | 40 | €7,755 | €2,633 | -€5,122 | -66.0% |
| Other amounts receivable | 41 | €5,872 | - | -€5,872 | |
| Cash at bank and in hand | 54/58 | €12,460 | €430 | -€12,031 | -96.6% |
| Deferred charges and accrued income | 490/1 | €444 | €432 | -€12 | -2.8% |
| Total equity and liabilities | 10/49 | €39,048 | €12,062 | -€26,985 | -69.1% |
| Equity | 10/15 | €11,328 | -€24,861 | -€36,189 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,860 | €0 | -€22,860 | -100% |
| Distributable reserves | 133 | €22,860 | €0 | -€22,860 | -100% |
| Profit (loss) carried forward | 14 | -€30,132 | -€43,461 | -€13,329 | -44.2% |
| Amounts payable | 17/49 | €27,720 | €36,924 | +€9,204 | +33.2% |
| Amounts payable within one year | 42/48 | €27,720 | €36,924 | +€9,204 | +33.2% |
| Current portion of amounts payable after more than one year | 42 | €689 | - | -€689 | |
| Financial debts | 43 | €1,983 | €137 | -€1,846 | -93.1% |
| Credit institutions | 430/8 | €1,983 | €137 | -€1,846 | -93.1% |
| Trade debts | 44 | €4,219 | €670 | -€3,549 | -84.1% |
| Suppliers | 440/4 | €4,219 | €670 | -€3,549 | -84.1% |
| Taxes, remuneration and social security | 45 | €4,520 | €1,304 | -€3,216 | -71.2% |
| Taxes | 450/3 | €4,520 | €1,304 | -€3,216 | -71.2% |
| Other amounts payable | 47/48 | €16,309 | €34,813 | +€18,504 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,948 | €3,948 | +€0 | 0.0% |
| Other operating charges | 640/8 | €668 | €692 | +€23 | +3.5% |
| Gross operating margin | 9900 | -€25,326 | -€31,299 | -€5,973 | -23.6% |
| Operating profit (loss) | 9901 | -€29,942 | -€35,938 | -€5,997 | -20.0% |
| Financial income | 75/76B | - | €43 | +€43 | |
| Recurring financial income | 75 | - | €43 | +€43 | |
| Financial charges | 65/66B | €540 | €153 | -€387 | -71.7% |
| Recurring financial charges | 65 | €540 | €153 | -€387 | -71.7% |
| Profit (loss) for the period before taxes | 9903 | -€30,482 | -€36,048 | -€5,566 | -18.3% |
| Income taxes | 67/77 | €128 | €141 | +€13 | +10.1% |
| Profit (loss) for the period | 9904 | -€30,610 | -€36,189 | -€5,579 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,610 | -€36,189 | -€5,579 | -18.2% |
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 26 October 2026 via checked.be.