Nikabuild: 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.
Nikabuild
Largest movements
- Tangible fixed assets -€43,621
down €43,621 (-3.5%), from €1.3m to €1.2m
- Debts after one year -€36,447
down €36,447 (-3.2%), from €1.1m to €1.1m
- Financial charges -€13,071
down €13,071 (-25.7%), from €50,891 to €37,820
- Gross operating margin +€3,111
up €3,111 (+4.2%), from €74,726 to €77,836
- Taxes -€837
no longer reported in 2025 (was €837)
- Other operating charges +€824
up €824 (+18.0%), from €4,591 to €5,415
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 | €1,262,615 | €1,221,534 | -€41,081 | -3.3% |
| Fixed assets | 21/28 | €1,253,665 | €1,210,044 | -€43,621 | -3.5% |
| Tangible fixed assets | 22/27 | €1,253,665 | €1,210,044 | -€43,621 | -3.5% |
| Land and buildings | 22 | €1,253,665 | €1,210,044 | -€43,621 | -3.5% |
| Current assets | 29/58 | €8,950 | €11,490 | +€2,540 | +28.4% |
| Amounts receivable within one year | 40/41 | €5,000 | €5,139 | +€139 | +2.8% |
| Other amounts receivable | 41 | €5,000 | €5,139 | +€139 | +2.8% |
| Cash at bank and in hand | 54/58 | €3,811 | €6,351 | +€2,540 | +66.7% |
| Deferred charges and accrued income | 490/1 | €139 | - | -€139 | |
| Total equity and liabilities | 10/49 | €1,262,615 | €1,221,534 | -€41,081 | -3.3% |
| Equity | 10/15 | €43,773 | €34,752 | -€9,021 | -20.6% |
| Contributions | 10/11 | €56,668 | €56,668 | = | 0.0% |
| Reserves | 13 | €32,677 | €32,677 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,917 | €5,917 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,917 | €5,917 | = | 0.0% |
| Tax-exempt reserves | 132 | €5,800 | €5,800 | = | 0.0% |
| Distributable reserves | 133 | €20,960 | €20,960 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,572 | -€54,593 | -€9,021 | -19.8% |
| Amounts payable | 17/49 | €1,218,842 | €1,186,782 | -€32,060 | -2.6% |
| Amounts payable after more than one year | 17 | €1,128,131 | €1,091,684 | -€36,447 | -3.2% |
| Financial debts | 170/4 | €1,128,131 | €1,091,684 | -€36,447 | -3.2% |
| Amounts payable within one year | 42/48 | €90,712 | €95,098 | +€4,386 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €35,019 | €36,447 | +€1,428 | +4.1% |
| Trade debts | 44 | - | €959 | +€959 | |
| Suppliers | 440/4 | - | €959 | +€959 | |
| Other amounts payable | 47/48 | €55,693 | €57,693 | +€2,000 | +3.6% |
| Non-recurring operating income | 76A | - | €1,921 | +€1,921 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €43,824 | €43,621 | -€203 | -0.5% |
| Other operating charges | 640/8 | €4,591 | €5,415 | +€824 | +18.0% |
| Gross operating margin | 9900 | €74,726 | €77,836 | +€3,111 | +4.2% |
| Operating profit (loss) | 9901 | €26,310 | €28,799 | +€2,489 | +9.5% |
| Financial charges | 65/66B | €50,891 | €37,820 | -€13,071 | -25.7% |
| Recurring financial charges | 65 | €50,891 | €37,820 | -€13,071 | -25.7% |
| Profit (loss) for the period before taxes | 9903 | -€24,580 | -€9,021 | +€15,560 | +63.3% |
| Income taxes | 67/77 | €837 | - | -€837 | |
| Profit (loss) for the period | 9904 | -€25,418 | -€9,021 | +€16,397 | +64.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,418 | -€9,021 | +€16,397 | +64.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.