NIKADA: 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.
NIKADA
Largest movements
- Tangible fixed assets -€9,816
down €9,816 (-41.8%), from €23,506 to €13,690
- Cash -€9,494
down €9,494 (-99.0%), from €9,589 to €96
mainly Trade debts (-€13,617) and Net result for the year (-€3,109)
- Receivables within one year +€2,553
up €2,553 (+7320.1%), from €35 to €2,588
of which Trade receivables: +€2,588
- Deferred charges and accrued income -€409
down €409 (-50.7%), from €806 to €397
- Trade debts -€13,617
down €13,617 (-35.5%), from €38,365 to €24,747
- Profit (loss) carried forward -€3,109
down €3,109 (-39.0%), from -€7,974 to -€11,082
- Tax, wage and social debts -€409
down €409 (-80.4%), from €509 to €100
- Purchases and services -€22,323
down €22,323 (-97.3%), from €22,935 to €612
- Gross operating margin +€6,982
up €6,982 (+187.1%), from €3,732 to €10,714
- Other operating charges +€1,792
new in 2025: €1,792
- Depreciation +€1,674
up €1,674 (+16.2%), from €10,342 to €12,016
- Provisions -€1,363
no longer reported in 2025 (was €1,363)
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 | €33,936 | €16,770 | -€17,165 | -50.6% |
| Fixed assets | 21/28 | €23,506 | €13,690 | -€9,816 | -41.8% |
| Tangible fixed assets | 22/27 | €23,506 | €13,690 | -€9,816 | -41.8% |
| Furniture and vehicles | 24 | €23,506 | €13,690 | -€9,816 | -41.8% |
| Current assets | 29/58 | €10,430 | €3,081 | -€7,349 | -70.5% |
| Amounts receivable within one year | 40/41 | €35 | €2,588 | +€2,553 | +7320.1% |
| Trade receivables | 40 | - | €2,588 | +€2,588 | |
| Other amounts receivable | 41 | €35 | - | -€35 | |
| Cash at bank and in hand | 54/58 | €9,589 | €96 | -€9,494 | -99.0% |
| Deferred charges and accrued income | 490/1 | €806 | €397 | -€409 | -50.7% |
| Total equity and liabilities | 10/49 | €33,936 | €16,770 | -€17,165 | -50.6% |
| Equity | 10/15 | -€4,974 | -€8,082 | -€3,109 | -62.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,974 | -€11,082 | -€3,109 | -39.0% |
| Amounts payable | 17/49 | €38,909 | €24,853 | -€14,057 | -36.1% |
| Amounts payable within one year | 42/48 | €38,909 | €24,853 | -€14,057 | -36.1% |
| Trade debts | 44 | €38,365 | €24,747 | -€13,617 | -35.5% |
| Suppliers | 440/4 | €38,365 | €24,747 | -€13,617 | -35.5% |
| Taxes, remuneration and social security | 45 | €509 | €100 | -€409 | -80.4% |
| Taxes | 450/3 | €509 | €100 | -€409 | -80.4% |
| Other amounts payable | 47/48 | €36 | €6 | -€30 | -84.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,935 | €612 | -€22,323 | -97.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,342 | €12,016 | +€1,674 | +16.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €1,363 | - | -€1,363 | |
| Other operating charges | 640/8 | - | €1,792 | +€1,792 | |
| Gross operating margin | 9900 | €3,732 | €10,714 | +€6,982 | +187.1% |
| Operating profit (loss) | 9901 | -€7,974 | -€3,094 | +€4,880 | +61.2% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €0 | €15 | +€14 | +9586.7% |
| Recurring financial charges | 65 | €0 | €15 | +€14 | +9586.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,974 | -€3,109 | +€4,865 | +61.0% |
| Profit (loss) for the period | 9904 | -€7,974 | -€3,109 | +€4,865 | +61.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,974 | -€3,109 | +€4,865 | +61.0% |
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 29 September 2026 via checked.be.