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 -€7,429
down €7,429 (-33.2%), from €22,392 to €14,963
- Cash +€1,197
new in 2025: €1,197
mainly Trade debts (+€23,898) and Depreciation (+€7,751)
- Intangible fixed assets -€322
down €322 (-33.2%), from €970 to €648
- Trade debts +€23,898
new in 2025: €23,898
- Profit (loss) carried forward -€20,465
down €20,465 (-6.7%), from -€303,765 to -€324,230
- Other debts -€9,987
down €9,987 (-3.8%), from €265,153 to €255,166
- Gross operating margin -€2,588
down €2,588 (-214.4%), from -€1,207 to -€3,795
- Financial charges +€1,046
up €1,046 (+89.9%), from €1,163 to €2,209
- Other operating charges +€179
up €179 (+2.7%), from €6,531 to €6,710
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 | €23,362 | €16,808 | -€6,554 | -28.1% |
| Fixed assets | 21/28 | €23,362 | €15,611 | -€7,751 | -33.2% |
| Intangible fixed assets | 21 | €970 | €648 | -€322 | -33.2% |
| Tangible fixed assets | 22/27 | €22,392 | €14,963 | -€7,429 | -33.2% |
| Land and buildings | 22 | €22,392 | €14,963 | -€7,429 | -33.2% |
| Current assets | 29/58 | - | €1,197 | +€1,197 | |
| Cash at bank and in hand | 54/58 | - | €1,197 | +€1,197 | |
| Total equity and liabilities | 10/49 | €23,362 | €16,808 | -€6,554 | -28.1% |
| Equity | 10/15 | -€241,791 | -€262,256 | -€20,465 | -8.5% |
| Contributions | 10/11 | €61,974 | €61,974 | = | 0.0% |
| Capital | 10 | €61,974 | €61,974 | = | 0.0% |
| Issued capital | 100 | €61,974 | €61,974 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€303,765 | -€324,230 | -€20,465 | -6.7% |
| Amounts payable | 17/49 | €265,153 | €279,064 | +€13,911 | +5.2% |
| Amounts payable within one year | 42/48 | €265,153 | €279,064 | +€13,911 | +5.2% |
| Trade debts | 44 | - | €23,898 | +€23,898 | |
| Suppliers | 440/4 | - | €23,898 | +€23,898 | |
| Other amounts payable | 47/48 | €265,153 | €255,166 | -€9,987 | -3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,751 | €7,751 | = | 0.0% |
| Other operating charges | 640/8 | €6,531 | €6,710 | +€179 | +2.7% |
| Gross operating margin | 9900 | -€1,207 | -€3,795 | -€2,588 | -214.4% |
| Operating profit (loss) | 9901 | -€15,489 | -€18,256 | -€2,767 | -17.9% |
| Financial charges | 65/66B | €1,163 | €2,209 | +€1,046 | +89.9% |
| Recurring financial charges | 65 | €1,163 | €2,209 | +€1,046 | +89.9% |
| Profit (loss) for the period before taxes | 9903 | -€16,652 | -€20,465 | -€3,813 | -22.9% |
| Profit (loss) for the period | 9904 | -€16,652 | -€20,465 | -€3,813 | -22.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,652 | -€20,465 | -€3,813 | -22.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.