NIKKIN: 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.
NIKKIN
Largest movements
- Receivables within one year -€2,855
down €2,855 (-9.8%), from €29,253 to €26,398
of which Other amounts receivable: -€2,855
- Cash +€310
new in 2025: €310
mainly Net result for the year (+€5,292) and Receivables within one year (+€2,855)
- Other debts -€10,434
no longer reported in 2025 (was €10,434)
- Profit (loss) carried forward +€5,292
up €5,292, from €0 to €5,292
- Tax, wage and social debts +€1,528
up €1,528 (+34.1%), from €4,486 to €6,014
- Trade debts +€1,252
up €1,252 (+957.3%), from €131 to €1,383
- Turnover +€45,605
up €45,605 (+1321.9%), from €3,450 to €49,055
- Purchases and services +€27,495
up €27,495 (+188.0%), from €14,629 to €42,124
- Gross operating margin +€10,073
up €10,073, from -€3,141 to €6,931
- Other operating charges -€5,637
down €5,637 (-96.7%), from €5,827 to €190
- Taxes +€1,528
new in 2025: €1,528
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 | €29,310 | €26,948 | -€2,362 | -8.1% |
| Current assets | 29/58 | €29,310 | €26,948 | -€2,362 | -8.1% |
| Amounts receivable within one year | 40/41 | €29,253 | €26,398 | -€2,855 | -9.8% |
| Trade receivables | 40 | €9,953 | €9,953 | = | 0.0% |
| Other amounts receivable | 41 | €19,300 | €16,445 | -€2,855 | -14.8% |
| Current investments | 50/53 | €57 | - | -€57 | |
| Cash at bank and in hand | 54/58 | - | €310 | +€310 | |
| Deferred charges and accrued income | 490/1 | - | €240 | +€240 | |
| Total equity and liabilities | 10/49 | €29,310 | €26,948 | -€2,362 | -8.1% |
| Equity | 10/15 | €14,260 | €19,552 | +€5,292 | +37.1% |
| 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 | €0 | €5,292 | +€5,292 | |
| Amounts payable | 17/49 | €15,050 | €7,396 | -€7,654 | -50.9% |
| Amounts payable within one year | 42/48 | €15,050 | €7,396 | -€7,654 | -50.9% |
| Trade debts | 44 | €131 | €1,383 | +€1,252 | +957.3% |
| Suppliers | 440/4 | €131 | €1,383 | +€1,252 | +957.3% |
| Taxes, remuneration and social security | 45 | €4,486 | €6,014 | +€1,528 | +34.1% |
| Taxes | 450/3 | €4,486 | €6,014 | +€1,528 | +34.1% |
| Other amounts payable | 47/48 | €10,434 | - | -€10,434 | |
| Turnover | 70 | €3,450 | €49,055 | +€45,605 | +1321.9% |
| Non-recurring operating income | 76A | €8,037 | - | -€8,037 | |
| Goods, raw materials, services and sundry goods | 60/61 | €14,629 | €42,124 | +€27,495 | +188.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €5,827 | €190 | -€5,637 | -96.7% |
| Gross operating margin | 9900 | -€3,141 | €6,931 | +€10,073 | |
| Operating profit (loss) | 9901 | -€8,969 | €6,741 | +€15,710 | |
| Financial income | 75/76B | - | €232 | +€232 | |
| Recurring financial income | 75 | - | €232 | +€232 | |
| Financial charges | 65/66B | €261 | €154 | -€108 | -41.3% |
| Recurring financial charges | 65 | €261 | €154 | -€108 | -41.3% |
| Profit (loss) for the period before taxes | 9903 | -€9,230 | €6,820 | +€16,050 | |
| Income taxes | 67/77 | - | €1,528 | +€1,528 | |
| Profit (loss) for the period | 9904 | -€9,230 | €5,292 | +€14,522 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,230 | €5,292 | +€14,522 |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.