Niko e Meri: 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 e Meri
Largest movements
- Tangible fixed assets -€5,001
down €5,001 (-24.6%), from €20,305 to €15,305
- Cash +€4,795
up €4,795 (+291%), from €1,650 to €6,446
mainly Tax, wage and social debts (+€29,770) and Depreciation (+€5,001)
- Receivables within one year +€4,543
up €4,543 (+318%), from €1,429 to €5,972
of which Trade receivables: +€5,972
- Stocks and contracts -€1,434
no longer reported in 2024 (was €1,434)
- Profit (loss) carried forward -€31,976
down €31,976 (-110%), from -€28,941 to -€60,918
- Tax, wage and social debts +€29,770
up €29,770 (+6,706%), from €444 to €30,213
of which Remuneration and social security: +€29,600
- Trade debts +€4,270
up €4,270 (+187%), from €2,286 to €6,556
- Other debts +€840
up €840 (+1.7%), from €49,030 to €49,871
- Gross operating margin -€2,718
down €2,718 (-11.8%), from -€22,998 to -€25,716
- Financial charges +€405
up €405 (+160%), from €252 to €657
- Other operating charges -€305
down €305 (-38.1%), from €802 to €497
- Depreciation +€303
up €303 (+6.5%), from €4,697 to €5,001
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.
Derived cash bridge
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 | €24,819 | €27,722 | +€2,904 | +11.7% |
| Fixed assets | 21/28 | €20,305 | €15,305 | -€5,001 | -24.6% |
| Tangible fixed assets | 22/27 | €20,305 | €15,305 | -€5,001 | -24.6% |
| Land and buildings | 22 | €4,455 | €3,210 | -€1,245 | -27.9% |
| Plant, machinery and equipment | 23 | €6,053 | €4,357 | -€1,695 | -28.0% |
| Furniture and vehicles | 24 | €9,798 | €7,738 | -€2,060 | -21.0% |
| Current assets | 29/58 | €4,513 | €12,417 | +€7,904 | +175% |
| Stocks and contracts in progress | 3 | €1,434 | - | -€1,434 | |
| Stocks | 30/36 | €1,434 | - | -€1,434 | |
| Amounts receivable within one year | 40/41 | €1,429 | €5,972 | +€4,543 | +318% |
| Trade receivables | 40 | - | €5,972 | +€5,972 | |
| Other amounts receivable | 41 | €1,429 | - | -€1,429 | |
| Cash at bank and in hand | 54/58 | €1,650 | €6,446 | +€4,795 | +291% |
| Total equity and liabilities | 10/49 | €24,819 | €27,722 | +€2,904 | +11.7% |
| Equity | 10/15 | -€26,941 | -€58,918 | -€31,976 | -119% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,941 | -€60,918 | -€31,976 | -110% |
| Amounts payable | 17/49 | €51,760 | €86,640 | +€34,880 | +67.4% |
| Amounts payable within one year | 42/48 | €51,760 | €86,640 | +€34,880 | +67.4% |
| Trade debts | 44 | €2,286 | €6,556 | +€4,270 | +187% |
| Suppliers | 440/4 | €2,286 | €6,556 | +€4,270 | +187% |
| Taxes, remuneration and social security | 45 | €444 | €30,213 | +€29,770 | +6,706% |
| Taxes | 450/3 | €444 | €614 | +€170 | +38.2% |
| Remuneration and social security | 454/9 | - | €29,600 | +€29,600 | |
| Other amounts payable | 47/48 | €49,030 | €49,871 | +€840 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,697 | €5,001 | +€303 | +6.5% |
| Other operating charges | 640/8 | €802 | €497 | -€305 | -38.1% |
| Non-recurring operating charges | 66A | €192 | €106 | -€86 | -44.7% |
| Gross operating margin | 9900 | -€22,998 | -€25,716 | -€2,718 | -11.8% |
| Operating profit (loss) | 9901 | -€28,689 | -€31,319 | -€2,630 | -9.2% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €252 | €657 | +€405 | +160% |
| Recurring financial charges | 65 | €252 | €657 | +€405 | +160% |
| Profit (loss) for the period before taxes | 9903 | -€28,941 | -€31,976 | -€3,035 | -10.5% |
| Profit (loss) for the period | 9904 | -€28,941 | -€31,976 | -€3,035 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,941 | -€31,976 | -€3,035 | -10.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2023 and 31 March 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.