NIKEVENTURES: 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.
NIKEVENTURES
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Financial income -€651,517
down €651,517 (-98.9%), from €658,507 to €6,990
- Gross operating margin +€65,487
up €65,487, from -€62,985 to €2,502
- Financial charges -€23,081
down €23,081 (-59.1%), from €39,074 to €15,993
- Other operating charges -€2,711
down €2,711 (-89.5%), from €3,029 to €318
- Taxes -€2,269
no longer reported in 2024 (was €2,269)
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,650,533 | €1,646,325 | -€4,208 | -0.3% |
| Fixed assets | 21/28 | €1,110,247 | €1,101,594 | -€8,653 | -0.8% |
| Tangible fixed assets | 22/27 | €115,506 | €106,854 | -€8,653 | -7.5% |
| Land and buildings | 22 | €816 | €408 | -€408 | -50.0% |
| Plant, machinery and equipment | 23 | €6,700 | €6,700 | = | 0.0% |
| Furniture and vehicles | 24 | €39,226 | €30,981 | -€8,245 | -21.0% |
| Other tangible fixed assets | 26 | €68,764 | €68,764 | = | 0.0% |
| Financial fixed assets | 28 | €994,741 | €994,741 | = | 0.0% |
| Current assets | 29/58 | €540,286 | €544,730 | +€4,445 | +0.8% |
| Amounts receivable after more than one year | 29 | €463,927 | €475,067 | +€11,140 | +2.4% |
| Other amounts receivable | 291 | €463,927 | €475,067 | +€11,140 | +2.4% |
| Amounts receivable within one year | 40/41 | €22,827 | €18,233 | -€4,594 | -20.1% |
| Other amounts receivable | 41 | €22,827 | €18,233 | -€4,594 | -20.1% |
| Cash at bank and in hand | 54/58 | €53,531 | €51,430 | -€2,101 | -3.9% |
| Total equity and liabilities | 10/49 | €1,650,533 | €1,646,325 | -€4,208 | -0.3% |
| Equity | 10/15 | €1,318,631 | €1,303,160 | -€15,471 | -1.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,312,431 | €1,296,960 | -€15,471 | -1.2% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €1,310,431 | €1,294,960 | -€15,471 | -1.2% |
| Amounts payable | 17/49 | €331,902 | €343,165 | +€11,263 | +3.4% |
| Amounts payable after more than one year | 17 | €225,000 | €225,000 | = | 0.0% |
| Financial debts | 170/4 | €225,000 | €225,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €106,902 | €118,165 | +€11,263 | +10.5% |
| Trade debts | 44 | €105,255 | €105,028 | -€227 | -0.2% |
| Suppliers | 440/4 | €105,255 | €105,028 | -€227 | -0.2% |
| Other amounts payable | 47/48 | €1,647 | €13,137 | +€11,490 | +697.6% |
| Remuneration, social security and pensions | 62 | €160 | - | -€160 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,604 | €8,653 | -€951 | -9.9% |
| Other operating charges | 640/8 | €3,029 | €318 | -€2,711 | -89.5% |
| Gross operating margin | 9900 | -€62,985 | €2,502 | +€65,487 | |
| Operating profit (loss) | 9901 | -€75,778 | -€6,468 | +€69,310 | +91.5% |
| Financial income | 75/76B | €658,507 | €6,990 | -€651,517 | -98.9% |
| Recurring financial income | 75 | €658,507 | €6,990 | -€651,517 | -98.9% |
| Financial charges | 65/66B | €39,074 | €15,993 | -€23,081 | -59.1% |
| Recurring financial charges | 65 | €39,074 | €15,993 | -€23,081 | -59.1% |
| Profit (loss) for the period before taxes | 9903 | €543,655 | -€15,471 | -€559,126 | |
| Income taxes | 67/77 | €2,269 | - | -€2,269 | |
| Profit (loss) for the period | 9904 | €541,387 | -€15,471 | -€556,858 | |
| Profit (loss) for the period to be appropriated | 9905 | €541,387 | -€15,471 | -€556,858 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.