NIKOS: 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.
NIKOS
Largest movements
- Tangible fixed assets +€5,774
up €5,774 (+86.1%), from €6,708 to €12,482
- Cash -€4,104
down €4,104 (-9.3%), from €44,093 to €39,989
mainly Tax, wage and social debts (-€14,154) and Investment in fixed assets (net) (-€11,048)
- Receivables within one year +€2,544
up €2,544 (+3.6%), from €70,260 to €72,805
of which Other amounts receivable: +€9,623
- Reserves +€18,889
up €18,889 (+15.3%), from €123,670 to €142,559
- Tax, wage and social debts -€14,154
down €14,154 (-81.0%), from €17,474 to €3,320
- Trade debts -€1,943
down €1,943 (-50.6%), from €3,840 to €1,898
- Gross operating margin -€21,780
down €21,780 (-36.9%), from €59,062 to €37,283
- Taxes -€6,519
down €6,519 (-35.6%), from €18,323 to €11,804
- Depreciation +€1,012
up €1,012 (+22.2%), from €4,558 to €5,570
- Financial income +€830
up €830 (+56.5%), from €1,470 to €2,300
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 | €147,837 | €151,436 | +€3,599 | +2.4% |
| Fixed assets | 21/28 | €7,005 | €12,482 | +€5,478 | +78.2% |
| Intangible fixed assets | 21 | €297 | - | -€297 | |
| Tangible fixed assets | 22/27 | €6,708 | €12,482 | +€5,774 | +86.1% |
| Furniture and vehicles | 24 | €6,708 | €12,482 | +€5,774 | +86.1% |
| Current assets | 29/58 | €140,833 | €138,954 | -€1,879 | -1.3% |
| Amounts receivable after more than one year | 29 | €17,000 | €17,000 | = | 0.0% |
| Other amounts receivable | 291 | €17,000 | €17,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €70,260 | €72,805 | +€2,544 | +3.6% |
| Trade receivables | 40 | €43,836 | €36,757 | -€7,079 | -16.1% |
| Other amounts receivable | 41 | €26,424 | €36,047 | +€9,623 | +36.4% |
| Cash at bank and in hand | 54/58 | €44,093 | €39,989 | -€4,104 | -9.3% |
| Deferred charges and accrued income | 490/1 | €9,479 | €9,160 | -€319 | -3.4% |
| Total equity and liabilities | 10/49 | €147,837 | €151,436 | +€3,599 | +2.4% |
| Equity | 10/15 | €126,270 | €145,159 | +€18,889 | +15.0% |
| Contributions | 10/11 | €2,600 | €2,600 | = | 0.0% |
| Reserves | 13 | €123,670 | €142,559 | +€18,889 | +15.3% |
| Distributable reserves | 133 | €123,670 | €142,559 | +€18,889 | +15.3% |
| Amounts payable | 17/49 | €21,567 | €6,277 | -€15,290 | -70.9% |
| Amounts payable within one year | 42/48 | €21,314 | €5,217 | -€16,097 | -75.5% |
| Trade debts | 44 | €3,840 | €1,898 | -€1,943 | -50.6% |
| Suppliers | 440/4 | €3,840 | €1,898 | -€1,943 | -50.6% |
| Taxes, remuneration and social security | 45 | €17,474 | €3,320 | -€14,154 | -81.0% |
| Taxes | 450/3 | €17,474 | €3,320 | -€14,154 | -81.0% |
| Accrued charges and deferred income | 492/3 | €253 | €1,060 | +€807 | +319.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,558 | €5,570 | +€1,012 | +22.2% |
| Other operating charges | 640/8 | €1,620 | €1,667 | +€46 | +2.9% |
| Gross operating margin | 9900 | €59,062 | €37,283 | -€21,780 | -36.9% |
| Operating profit (loss) | 9901 | €52,884 | €30,046 | -€22,838 | -43.2% |
| Financial income | 75/76B | €1,470 | €2,300 | +€830 | +56.5% |
| Recurring financial income | 75 | €1,470 | €2,300 | +€830 | +56.5% |
| Financial charges | 65/66B | €1,920 | €1,653 | -€267 | -13.9% |
| Recurring financial charges | 65 | €1,920 | €1,653 | -€267 | -13.9% |
| Profit (loss) for the period before taxes | 9903 | €52,433 | €30,693 | -€21,741 | -41.5% |
| Income taxes | 67/77 | €18,323 | €11,804 | -€6,519 | -35.6% |
| Profit (loss) for the period | 9904 | €34,110 | €18,889 | -€15,222 | -44.6% |
| Profit (loss) for the period to be appropriated | 9905 | €34,110 | €18,889 | -€15,222 | -44.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.