NIKAL CHASSIS: 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.
NIKAL CHASSIS
Largest movements
- Receivables within one year -€65,728
down €65,728 (-49.2%), from €133,582 to €67,854
of which Other amounts receivable: -€52,562
- Deferred charges and accrued income +€12,724
up €12,724 (+6.9%), from €184,176 to €196,900
- Tangible fixed assets -€9,361
down €9,361 (-34.4%), from €27,180 to €17,819
- Trade debts -€82,579
down €82,579 (-47.0%), from €175,821 to €93,241
- Other debts +€57,173
new in 2025: €57,173
- Profit (loss) carried forward -€26,545
down €26,545 (-65.1%), from €40,787 to €14,242
- Tax, wage and social debts -€6,813
down €6,813 (-6.4%), from €106,584 to €99,771
of which Remuneration and social security: -€26,787
- Turnover +€138,452
up €138,452 (+19.9%), from €695,586 to €834,038
- Purchases and services +€101,918
up €101,918 (+35.6%), from €286,285 to €388,203
- Staff costs +€57,203
up €57,203 (+14.6%), from €390,838 to €448,041
- Gross operating margin +€36,535
up €36,535 (+8.9%), from €409,300 to €445,835
- Other operating charges +€11,462
up €11,462 (+498%), from €2,304 to €13,765
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 | €351,323 | €291,315 | -€60,008 | -17.1% |
| Fixed assets | 21/28 | €31,580 | €24,577 | -€7,004 | -22.2% |
| Tangible fixed assets | 22/27 | €27,180 | €17,819 | -€9,361 | -34.4% |
| Other tangible fixed assets | 26 | €27,180 | €17,819 | -€9,361 | -34.4% |
| Financial fixed assets | 28 | €4,400 | €6,757 | +€2,357 | +53.6% |
| Current assets | 29/58 | €319,743 | €266,738 | -€53,004 | -16.6% |
| Amounts receivable within one year | 40/41 | €133,582 | €67,854 | -€65,728 | -49.2% |
| Trade receivables | 40 | €81,020 | €67,854 | -€13,166 | -16.3% |
| Other amounts receivable | 41 | €52,562 | - | -€52,562 | |
| Cash at bank and in hand | 54/58 | €1,984 | €1,984 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €184,176 | €196,900 | +€12,724 | +6.9% |
| Total equity and liabilities | 10/49 | €351,323 | €291,315 | -€60,008 | -17.1% |
| Equity | 10/15 | €53,923 | €27,378 | -€26,545 | -49.2% |
| Contributions | 10/11 | €12,900 | €12,900 | = | 0.0% |
| Reserves | 13 | €236 | €236 | = | 0.0% |
| Non-distributable reserves | 130/1 | €236 | €236 | = | 0.0% |
| Reserves not available under the articles | 1311 | €236 | €236 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,787 | €14,242 | -€26,545 | -65.1% |
| Amounts payable | 17/49 | €297,400 | €263,937 | -€33,463 | -11.3% |
| Amounts payable within one year | 42/48 | €297,400 | €263,937 | -€33,463 | -11.3% |
| Financial debts | 43 | €14,996 | €13,753 | -€1,243 | -8.3% |
| Credit institutions | 430/8 | €14,996 | €13,753 | -€1,243 | -8.3% |
| Trade debts | 44 | €175,821 | €93,241 | -€82,579 | -47.0% |
| Suppliers | 440/4 | €175,821 | €93,241 | -€82,579 | -47.0% |
| Taxes, remuneration and social security | 45 | €106,584 | €99,771 | -€6,813 | -6.4% |
| Taxes | 450/3 | €64,036 | €84,009 | +€19,973 | +31.2% |
| Remuneration and social security | 454/9 | €42,548 | €15,762 | -€26,787 | -63.0% |
| Other amounts payable | 47/48 | - | €57,173 | +€57,173 | |
| Turnover | 70 | €695,586 | €834,038 | +€138,452 | +19.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €286,285 | €388,203 | +€101,918 | +35.6% |
| Remuneration, social security and pensions | 62 | €390,838 | €448,041 | +€57,203 | +14.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,361 | €9,361 | = | 0.0% |
| Other operating charges | 640/8 | €2,304 | €13,765 | +€11,462 | +498% |
| Non-recurring operating charges | 66A | €71 | - | -€71 | |
| Gross operating margin | 9900 | €409,300 | €445,835 | +€36,535 | +8.9% |
| Operating profit (loss) | 9901 | €6,727 | -€25,332 | -€32,059 | |
| Financial income | 75/76B | €47 | €1,793 | +€1,746 | +3,741% |
| Recurring financial income | 75 | €47 | €1,793 | +€1,746 | +3,741% |
| Financial charges | 65/66B | €1,397 | €2,759 | +€1,362 | +97.5% |
| Recurring financial charges | 65 | €1,397 | €2,759 | +€1,362 | +97.5% |
| Profit (loss) for the period before taxes | 9903 | €5,376 | -€26,298 | -€31,674 | |
| Income taxes | 67/77 | €3,845 | €247 | -€3,599 | -93.6% |
| Profit (loss) for the period | 9904 | €1,531 | -€26,545 | -€28,076 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,531 | -€26,545 | -€28,076 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.