NIKO CONSULTANTS: 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.
NIKO CONSULTANTS
Largest movements
- Receivables within one year +€17,773
up €17,773 (+19.6%), from €90,745 to €108,518
of which Other amounts receivable: +€30,067
- Cash +€16,933
up €16,933 (+21,866%), from €77 to €17,010
mainly Net result for the year (+€49,332) and Other debts (+€20,000)
- Tangible fixed assets -€2,112
down €2,112 (-34.0%), from €6,212 to €4,100
- Reserves +€24,706
new in 2025: €24,706
- Other debts +€20,000
new in 2025: €20,000
- Debts after one year -€9,920
down €9,920 (-26.0%), from €38,103 to €28,183
- Short-term financial debts -€9,828
down €9,828 (-100%), from €9,828 to €0
- Tax, wage and social debts +€8,659
up €8,659 (+51.0%), from €16,963 to €25,622
- Gross operating margin +€5,247
up €5,247 (+9.4%), from €56,020 to €61,266
- Financial income +€1,043
up €1,043 (+31.0%), from €3,371 to €4,415
- Financial charges -€852
down €852 (-33.6%), from €2,539 to €1,687
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 | €97,367 | €129,855 | +€32,487 | +33.4% |
| Fixed assets | 21/28 | €6,212 | €4,100 | -€2,112 | -34.0% |
| Tangible fixed assets | 22/27 | €6,212 | €4,100 | -€2,112 | -34.0% |
| Furniture and vehicles | 24 | €6,212 | €4,100 | -€2,112 | -34.0% |
| Current assets | 29/58 | €91,156 | €125,754 | +€34,599 | +38.0% |
| Amounts receivable within one year | 40/41 | €90,745 | €108,518 | +€17,773 | +19.6% |
| Trade receivables | 40 | €23,474 | €11,180 | -€12,294 | -52.4% |
| Other amounts receivable | 41 | €67,271 | €97,338 | +€30,067 | +44.7% |
| Cash at bank and in hand | 54/58 | €77 | €17,010 | +€16,933 | +21,866% |
| Deferred charges and accrued income | 490/1 | €333 | €226 | -€107 | -32.2% |
| Total equity and liabilities | 10/49 | €97,367 | €129,855 | +€32,487 | +33.4% |
| Equity | 10/15 | €13,974 | €43,306 | +€29,332 | +210% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | - | €24,706 | +€24,706 | |
| Distributable reserves | 133 | - | €24,706 | +€24,706 | |
| Profit (loss) carried forward | 14 | -€4,626 | €0 | +€4,626 | |
| Amounts payable | 17/49 | €83,393 | €86,548 | +€3,155 | +3.8% |
| Amounts payable after more than one year | 17 | €38,103 | €28,183 | -€9,920 | -26.0% |
| Financial debts | 170/4 | €38,103 | €28,183 | -€9,920 | -26.0% |
| Amounts payable within one year | 42/48 | €43,454 | €56,865 | +€13,412 | +30.9% |
| Current portion of amounts payable after more than one year | 42 | €9,750 | €9,920 | +€170 | +1.7% |
| Financial debts | 43 | €9,828 | €0 | -€9,828 | -100% |
| Credit institutions | 430/8 | €9,828 | €0 | -€9,828 | -100% |
| Trade debts | 44 | €6,913 | €1,323 | -€5,590 | -80.9% |
| Suppliers | 440/4 | €6,913 | €1,323 | -€5,590 | -80.9% |
| Taxes, remuneration and social security | 45 | €16,963 | €25,622 | +€8,659 | +51.0% |
| Taxes | 450/3 | €16,963 | €25,622 | +€8,659 | +51.0% |
| Other amounts payable | 47/48 | - | €20,000 | +€20,000 | |
| Accrued charges and deferred income | 492/3 | €1,837 | €1,500 | -€337 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,076 | €2,112 | +€36 | +1.7% |
| Other operating charges | 640/8 | €1,811 | €1,757 | -€53 | -2.9% |
| Non-recurring operating charges | 66A | €926 | €0 | -€926 | -100% |
| Gross operating margin | 9900 | €56,020 | €61,266 | +€5,247 | +9.4% |
| Operating profit (loss) | 9901 | €51,207 | €57,397 | +€6,191 | +12.1% |
| Financial income | 75/76B | €3,371 | €4,415 | +€1,043 | +31.0% |
| Recurring financial income | 75 | €3,371 | €4,415 | +€1,043 | +31.0% |
| Financial charges | 65/66B | €2,539 | €1,687 | -€852 | -33.6% |
| Recurring financial charges | 65 | €2,539 | €1,687 | -€852 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | €52,039 | €60,125 | +€8,087 | +15.5% |
| Income taxes | 67/77 | €10,827 | €10,793 | -€33 | -0.3% |
| Profit (loss) for the period | 9904 | €41,212 | €49,332 | +€8,120 | +19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,212 | €49,332 | +€8,120 | +19.7% |
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 30 October 2026 via checked.be.