NIKE CONSULT: 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.
NIKE CONSULT
Largest movements
- Receivables within one year +€3,872
new in 2025: €3,872
- Tangible fixed assets +€562
up €562 (+10.7%), from €5,246 to €5,807
of which Furniture and vehicles: +€1,347
- Cash -€405
down €405 (-38.5%), from €1,054 to €648
mainly Other debts (-€20,012) and Receivables within one year (-€3,872)
- Profit (loss) carried forward +€24,898
up €24,898 (+10.8%), from -€230,958 to -€206,060
- Other debts -€20,012
down €20,012 (-12.9%), from €155,118 to €135,106
- Tax, wage and social debts -€1,220
down €1,220 (-42.5%), from €2,872 to €1,653
- Trade debts +€361
up €361 (+53.6%), from €674 to €1,035
- Gross operating margin +€6,095
up €6,095 (+28.4%), from €21,498 to €27,593
- Depreciation +€503
up €503 (+37.1%), from €1,357 to €1,859
- Taxes -€462
no longer reported in 2025 (was €462)
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 | €8,300 | €12,328 | +€4,028 | +48.5% |
| Fixed assets | 21/28 | €5,246 | €5,807 | +€562 | +10.7% |
| Tangible fixed assets | 22/27 | €5,246 | €5,807 | +€562 | +10.7% |
| Plant, machinery and equipment | 23 | €3,039 | €2,254 | -€785 | -25.8% |
| Furniture and vehicles | 24 | €2,207 | €3,553 | +€1,347 | +61.0% |
| Current assets | 29/58 | €3,054 | €6,520 | +€3,467 | +113.5% |
| Stocks and contracts in progress | 3 | €2,000 | €2,000 | = | 0.0% |
| Stocks | 30/36 | €2,000 | €2,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | - | €3,872 | +€3,872 | |
| Trade receivables | 40 | - | €3,872 | +€3,872 | |
| Cash at bank and in hand | 54/58 | €1,054 | €648 | -€405 | -38.5% |
| Total equity and liabilities | 10/49 | €8,300 | €12,328 | +€4,028 | +48.5% |
| Equity | 10/15 | -€150,364 | -€125,466 | +€24,898 | +16.6% |
| Contributions | 10/11 | €76,250 | €76,250 | = | 0.0% |
| Reserves | 13 | €4,344 | €4,344 | = | 0.0% |
| Non-distributable reserves | 130/1 | €217 | €217 | = | 0.0% |
| Reserves not available under the articles | 1311 | €217 | €217 | = | 0.0% |
| Distributable reserves | 133 | €4,127 | €4,127 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€230,958 | -€206,060 | +€24,898 | +10.8% |
| Amounts payable | 17/49 | €158,664 | €137,794 | -€20,870 | -13.2% |
| Amounts payable within one year | 42/48 | €158,664 | €137,794 | -€20,870 | -13.2% |
| Trade debts | 44 | €674 | €1,035 | +€361 | +53.6% |
| Suppliers | 440/4 | €674 | €1,035 | +€361 | +53.6% |
| Taxes, remuneration and social security | 45 | €2,872 | €1,653 | -€1,220 | -42.5% |
| Taxes | 450/3 | €2,872 | €1,653 | -€1,220 | -42.5% |
| Other amounts payable | 47/48 | €155,118 | €135,106 | -€20,012 | -12.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,357 | €1,859 | +€503 | +37.1% |
| Other operating charges | 640/8 | €934 | €767 | -€167 | -17.9% |
| Gross operating margin | 9900 | €21,498 | €27,593 | +€6,095 | +28.4% |
| Operating profit (loss) | 9901 | €19,208 | €24,967 | +€5,759 | +30.0% |
| Financial income | 75/76B | €1 | €9 | +€9 | +1435.0% |
| Recurring financial income | 75 | €1 | €9 | +€9 | +1435.0% |
| Financial charges | 65/66B | €70 | €78 | +€8 | +12.1% |
| Recurring financial charges | 65 | €70 | €78 | +€8 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €19,139 | €24,898 | +€5,759 | +30.1% |
| Income taxes | 67/77 | €462 | - | -€462 | |
| Profit (loss) for the period | 9904 | €18,677 | €24,898 | +€6,221 | +33.3% |
| Profit (loss) for the period to be appropriated | 9905 | €18,677 | €24,898 | +€6,221 | +33.3% |
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 5 October 2026 via checked.be.