Nike De Bruyn: what changed
What changed
Nike De Bruyn
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€50,063
2024 · €47,135+€2,928
Equity
€38,651
2024 · €38,651
Cash
€74,122
2024 · €66,587+€7,535
Balance sheet total
€102,526
2024 · €96,701+€5,825
Largest movements
Assets
- Cash +€7,535
up €7,535 (+11.3%), from €66,587 to €74,122
mainly Net result for the year (+€50,063) and Current investments (+€7,000)
- Current investments -€7,000
down €7,000 (-24.0%), from €29,204 to €22,204
- Tangible fixed assets +€5,313
up €5,313, from €0 to €5,313
Equity and liabilities
- Other debts +€2,928
up €2,928 (+6.2%), from €47,135 to €50,063
- Trade debts +€1,582
up €1,582 (+616%), from €257 to €1,839
- Tax, wage and social debts +€1,314
up €1,314 (+12.3%), from €10,659 to €11,973
of which Taxes: +€1,314
Income statement
- Gross operating margin +€3,427
up €3,427 (+5.6%), from €60,831 to €64,258
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€47,135
Gross operating margin
+€3,427
Depreciation
-€568
Other operating charges
+€336
Financial income
-€23
Financial charges
-€17
Taxes
-€227
Result 2025
€50,063
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€56,575
Investment
+€1,023
Financing
-€50,063
Cash 2024
€66,587
From operations (derived)
+€56,575
Net result for the year
+€50,063
Depreciation
+€665
Deferred charges and accrued income
+€23
Trade debts
+€1,582
Tax, wage and social debts
+€1,314
Other debts
+€2,928
Investment (derived)
+€1,023
Investment in fixed assets (net)
-€5,977
Current investments
+€7,000
Financing
-€50,063
Contributions, distributions and other
-€50,063
Cash 2025
€74,122
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €96,701 | €102,526 | +€5,825 | +6.0% |
| Fixed assets | 21/28 | €0 | €5,313 | +€5,313 | |
| Tangible fixed assets | 22/27 | €0 | €5,313 | +€5,313 | |
| Furniture and vehicles | 24 | €0 | €5,313 | +€5,313 | |
| Current assets | 29/58 | €96,701 | €97,213 | +€512 | +0.5% |
| Amounts receivable within one year | 40/41 | €441 | €441 | = | 0.0% |
| Other amounts receivable | 41 | €441 | €441 | = | 0.0% |
| Current investments | 50/53 | €29,204 | €22,204 | -€7,000 | -24.0% |
| Cash at bank and in hand | 54/58 | €66,587 | €74,122 | +€7,535 | +11.3% |
| Deferred charges and accrued income | 490/1 | €470 | €447 | -€23 | -5.0% |
| Total equity and liabilities | 10/49 | €96,701 | €102,526 | +€5,825 | +6.0% |
| Equity | 10/15 | €38,651 | €38,651 | = | 0.0% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €23,651 | €23,651 | = | 0.0% |
| Distributable reserves | 133 | €23,651 | €23,651 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €58,050 | €63,875 | +€5,825 | +10.0% |
| Amounts payable within one year | 42/48 | €58,050 | €63,875 | +€5,825 | +10.0% |
| Trade debts | 44 | €257 | €1,839 | +€1,582 | +616% |
| Suppliers | 440/4 | €257 | €1,839 | +€1,582 | +616% |
| Taxes, remuneration and social security | 45 | €10,659 | €11,973 | +€1,314 | +12.3% |
| Taxes | 450/3 | €10,659 | €11,973 | +€1,314 | +12.3% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €47,135 | €50,063 | +€2,928 | +6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97 | €665 | +€568 | +588% |
| Other operating charges | 640/8 | €1,033 | €697 | -€336 | -32.5% |
| Gross operating margin | 9900 | €60,831 | €64,258 | +€3,427 | +5.6% |
| Operating profit (loss) | 9901 | €59,701 | €62,897 | +€3,195 | +5.4% |
| Financial income | 75/76B | €373 | €351 | -€23 | -6.1% |
| Recurring financial income | 75 | €373 | €351 | -€23 | -6.1% |
| Financial charges | 65/66B | €134 | €151 | +€17 | +12.7% |
| Recurring financial charges | 65 | €134 | €151 | +€17 | +12.7% |
| Profit (loss) for the period before taxes | 9903 | €59,941 | €63,097 | +€3,155 | +5.3% |
| Income taxes | 67/77 | €12,807 | €13,034 | +€227 | +1.8% |
| Profit (loss) for the period | 9904 | €47,135 | €50,063 | +€2,928 | +6.2% |
| Profit (loss) for the period to be appropriated | 9905 | €47,135 | €50,063 | +€2,928 | +6.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.