NIKAS AGENCIES: 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.
NIKAS AGENCIES
Largest movements
- Cash +€4,668
up €4,668 (+46.4%), from €10,054 to €14,721
mainly Depreciation (+€5,235) and Tax, wage and social debts (+€1,635)
- Tangible fixed assets -€4,062
down €4,062 (-56.0%), from €7,259 to €3,197
- Trade debts -€1,909
down €1,909 (-68.6%), from €2,782 to €873
- Tax, wage and social debts +€1,635
up €1,635 (+231.3%), from €707 to €2,342
- Profit (loss) carried forward +€655
up €655 (+2.2%), from -€29,452 to -€28,796
- Gross operating margin +€21,800
up €21,800, from -€14,727 to €7,072
- Financial income -€1,304
down €1,304 (-98.6%), from €1,322 to €19
of which Non-recurring financial income: -€1,317
- Other operating charges +€455
up €455 (+82.8%), from €549 to €1,005
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 | €19,169 | €19,660 | +€490 | +2.6% |
| Fixed assets | 21/28 | €7,259 | €3,197 | -€4,062 | -56.0% |
| Tangible fixed assets | 22/27 | €7,259 | €3,197 | -€4,062 | -56.0% |
| Furniture and vehicles | 24 | €7,259 | €3,197 | -€4,062 | -56.0% |
| Current assets | 29/58 | €11,910 | €16,463 | +€4,553 | +38.2% |
| Amounts receivable within one year | 40/41 | €1,856 | €1,741 | -€115 | -6.2% |
| Trade receivables | 40 | €1,856 | €1,740 | -€116 | -6.3% |
| Other amounts receivable | 41 | - | €1 | +€1 | |
| Cash at bank and in hand | 54/58 | €10,054 | €14,721 | +€4,668 | +46.4% |
| Total equity and liabilities | 10/49 | €19,169 | €19,660 | +€490 | +2.6% |
| Equity | 10/15 | €9,180 | €9,835 | +€655 | +7.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Contributions outside capital | 11 | €25,000 | - | -€25,000 | |
| Other | 1109/19 | €25,000 | - | -€25,000 | |
| Reserves | 13 | €13,631 | €13,631 | = | 0.0% |
| Tax-exempt reserves | 132 | €11,131 | €11,131 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,452 | -€28,796 | +€655 | +2.2% |
| Amounts payable | 17/49 | €9,989 | €9,824 | -€165 | -1.7% |
| Amounts payable after more than one year | 17 | €6,500 | €6,500 | = | 0.0% |
| Financial debts | 170/4 | €6,500 | €6,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,489 | €3,324 | -€165 | -4.7% |
| Trade debts | 44 | €2,782 | €873 | -€1,909 | -68.6% |
| Suppliers | 440/4 | €2,782 | €873 | -€1,909 | -68.6% |
| Taxes, remuneration and social security | 45 | €707 | €2,342 | +€1,635 | +231.3% |
| Taxes | 450/3 | €707 | €2,342 | +€1,635 | +231.3% |
| Other amounts payable | 47/48 | - | €109 | +€109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,125 | €5,235 | +€110 | +2.1% |
| Other operating charges | 640/8 | €549 | €1,005 | +€455 | +82.8% |
| Gross operating margin | 9900 | -€14,727 | €7,072 | +€21,800 | |
| Operating profit (loss) | 9901 | -€20,402 | €833 | +€21,235 | |
| Financial income | 75/76B | €1,322 | €19 | -€1,304 | -98.6% |
| Recurring financial income | 75 | €5 | €19 | +€14 | +279.3% |
| Non-recurring financial income | 76B | €1,317 | - | -€1,317 | |
| Financial charges | 65/66B | €167 | €193 | +€26 | +15.9% |
| Recurring financial charges | 65 | €167 | €193 | +€26 | +15.9% |
| Profit (loss) for the period before taxes | 9903 | -€19,246 | €658 | +€19,904 | |
| Income taxes | 67/77 | €1 | €3 | +€1 | +90.5% |
| Profit (loss) for the period | 9904 | -€19,248 | €655 | +€19,903 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,248 | €655 | +€19,903 |
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 10 October 2026 via checked.be.