NIKI 2002: 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.
NIKI 2002
Largest movements
- Cash -€22,055
down €22,055 (-51.5%), from €42,823 to €20,768
mainly Trade debts (-€28,876) and Net result for the year (-€5,208)
- Receivables within one year -€5,580
down €5,580 (-30.0%), from €18,622 to €13,042
of which Trade receivables: -€6,801
- Deferred charges and accrued income +€4,835
new in 2025: €4,835
- Stocks and contracts -€4,610
down €4,610 (-13.5%), from €34,157 to €29,547
- Trade debts -€28,876
down €28,876 (-47.6%), from €60,671 to €31,795
- Profit (loss) carried forward -€5,208
down €5,208 (-77.7%), from €6,703 to €1,495
- Tax, wage and social debts +€3,762
up €3,762 (+13.8%), from €27,335 to €31,097
of which Taxes: +€3,815
- Other debts +€2,475
up €2,475 (+645%), from €384 to €2,858
- Staff costs -€25,765
down €25,765 (-10.6%), from €244,048 to €218,283
- Gross operating margin +€18,071
up €18,071 (+8.6%), from €209,302 to €227,373
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 | €109,353 | €81,506 | -€27,847 | -25.5% |
| Fixed assets | 21/28 | €13,751 | €13,315 | -€436 | -3.2% |
| Tangible fixed assets | 22/27 | €10,671 | €10,235 | -€436 | -4.1% |
| Plant, machinery and equipment | 23 | €2,105 | €4,856 | +€2,752 | +131% |
| Furniture and vehicles | 24 | €8,566 | €5,379 | -€3,187 | -37.2% |
| Financial fixed assets | 28 | €3,080 | €3,080 | = | 0.0% |
| Current assets | 29/58 | €95,602 | €68,191 | -€27,411 | -28.7% |
| Stocks and contracts in progress | 3 | €34,157 | €29,547 | -€4,610 | -13.5% |
| Stocks | 30/36 | €34,157 | €29,547 | -€4,610 | -13.5% |
| Amounts receivable within one year | 40/41 | €18,622 | €13,042 | -€5,580 | -30.0% |
| Trade receivables | 40 | €7,833 | €1,032 | -€6,801 | -86.8% |
| Other amounts receivable | 41 | €10,789 | €12,010 | +€1,222 | +11.3% |
| Cash at bank and in hand | 54/58 | €42,823 | €20,768 | -€22,055 | -51.5% |
| Deferred charges and accrued income | 490/1 | - | €4,835 | +€4,835 | |
| Total equity and liabilities | 10/49 | €109,353 | €81,506 | -€27,847 | -25.5% |
| Equity | 10/15 | €20,963 | €15,755 | -€5,208 | -24.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,703 | €1,495 | -€5,208 | -77.7% |
| Amounts payable | 17/49 | €88,390 | €65,750 | -€22,639 | -25.6% |
| Amounts payable within one year | 42/48 | €88,390 | €65,750 | -€22,639 | -25.6% |
| Trade debts | 44 | €60,671 | €31,795 | -€28,876 | -47.6% |
| Suppliers | 440/4 | €60,671 | €31,795 | -€28,876 | -47.6% |
| Taxes, remuneration and social security | 45 | €27,335 | €31,097 | +€3,762 | +13.8% |
| Taxes | 450/3 | - | €3,815 | +€3,815 | |
| Remuneration and social security | 454/9 | €27,335 | €27,281 | -€54 | -0.2% |
| Other amounts payable | 47/48 | €384 | €2,858 | +€2,475 | +645% |
| Remuneration, social security and pensions | 62 | €244,048 | €218,283 | -€25,765 | -10.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,917 | €4,713 | -€203 | -4.1% |
| Other operating charges | 640/8 | €3,267 | €3,318 | +€52 | +1.6% |
| Non-recurring operating charges | 66A | €711 | €2,443 | +€1,732 | +244% |
| Gross operating margin | 9900 | €209,302 | €227,373 | +€18,071 | +8.6% |
| Operating profit (loss) | 9901 | -€43,641 | -€1,385 | +€42,256 | +96.8% |
| Financial charges | 65/66B | €1,200 | €886 | -€314 | -26.2% |
| Recurring financial charges | 65 | €1,200 | €886 | -€314 | -26.2% |
| Profit (loss) for the period before taxes | 9903 | -€44,840 | -€2,270 | +€42,570 | +94.9% |
| Income taxes | 67/77 | €1,410 | €2,937 | +€1,527 | +108% |
| Profit (loss) for the period | 9904 | -€46,250 | -€5,208 | +€41,043 | +88.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,250 | -€5,208 | +€41,043 | +88.7% |
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 27 October 2026 via checked.be.