NIKY: what changed
What changed
NIKY
NACE 47.279, Other retail sale of food
filed annual accounts (NBB)
Net result for the year
€50,704
2024 · €104,538-€53,834
Equity
€646,186
2024 · €595,481+€50,704
Cash
€118,016
2024 · €126,530-€8,515
Balance sheet total
€1.9m
2024 · €2.0m-€15,293
Largest movements
Assets
- Current investments +€51,161
up €51,161 (+25.0%), from €204,812 to €255,973
- Tangible fixed assets -€40,505
down €40,505 (-2.9%), from €1.4m to €1.4m
of which Land and buildings: -€32,403
Equity and liabilities
- Debts after one year -€66,181
down €66,181 (-6.3%), from €1.1m to €986,181
- Profit (loss) carried forward +€50,704
up €50,704 (+8.8%), from €575,034 to €625,739
Income statement
- Gross operating margin -€43,335
down €43,335 (-10.5%), from €411,896 to €368,561
- Other operating charges -€40,952
down €40,952 (-71.0%), from €57,682 to €16,730
- Provisions +€37,311
up €37,311 (+82.1%), from -€45,460 to -€8,149
- Staff costs +€22,872
up €22,872 (+14.0%), from €163,567 to €186,440
- Taxes -€7,907
down €7,907 (-25.6%), from €30,935 to €23,028
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€104,538
Gross operating margin
-€43,335
Staff costs
-€22,872
Depreciation
-€83
Provisions
-€37,311
Other operating charges
+€40,952
Financial income
-€426
Financial charges
+€1,334
Taxes
+€7,907
Result 2025
€50,704
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€103,819
Investment
-€52,161
Financing
-€60,173
Cash 2024
€126,530
From operations (derived)
+€103,819
Net result for the year
+€50,704
Depreciation
+€51,444
Stocks and contracts
+€13,494
Receivables within one year
-€6,000
Provisions
-€8,149
Trade debts
-€8,480
Tax, wage and social debts
+€4,511
Other debts
-€220
Accrued charges and deferred income
+€6,514
Investment (derived)
-€52,161
Investment in fixed assets (net)
-€1,000
Current investments
-€51,161
Financing
-€60,173
Debts after one year
-€66,181
Current portion of long-term debt
+€2,644
Short-term financial debts
+€3,363
Cash 2025
€118,016
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,962,106 | €1,946,813 | -€15,293 | -0.8% |
| Fixed assets | 21/28 | €1,410,019 | €1,359,575 | -€50,444 | -3.6% |
| Intangible fixed assets | 21 | €9,940 | - | -€9,940 | |
| Tangible fixed assets | 22/27 | €1,400,030 | €1,359,525 | -€40,505 | -2.9% |
| Land and buildings | 22 | €1,370,036 | €1,337,633 | -€32,403 | -2.4% |
| Furniture and vehicles | 24 | €16,607 | €11,975 | -€4,632 | -27.9% |
| Other tangible fixed assets | 26 | €13,387 | €9,917 | -€3,470 | -25.9% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €552,087 | €587,238 | +€35,152 | +6.4% |
| Stocks and contracts in progress | 3 | €220,744 | €207,250 | -€13,494 | -6.1% |
| Stocks | 30/36 | €220,744 | €207,250 | -€13,494 | -6.1% |
| Amounts receivable within one year | 40/41 | - | €6,000 | +€6,000 | |
| Other amounts receivable | 41 | - | €6,000 | +€6,000 | |
| Current investments | 50/53 | €204,812 | €255,973 | +€51,161 | +25.0% |
| Cash at bank and in hand | 54/58 | €126,530 | €118,016 | -€8,515 | -6.7% |
| Total equity and liabilities | 10/49 | €1,962,106 | €1,946,813 | -€15,293 | -0.8% |
| Equity | 10/15 | €595,481 | €646,186 | +€50,704 | +8.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €575,034 | €625,739 | +€50,704 | +8.8% |
| Provisions and deferred taxes | 16 | €8,149 | - | -€8,149 | |
| Provisions for liabilities and charges | 160/5 | €8,149 | - | -€8,149 | |
| Other liabilities and charges | 164/5 | €8,149 | - | -€8,149 | |
| Amounts payable | 17/49 | €1,358,475 | €1,300,628 | -€57,847 | -4.3% |
| Amounts payable after more than one year | 17 | €1,052,362 | €986,181 | -€66,181 | -6.3% |
| Financial debts | 170/4 | €1,052,362 | €986,181 | -€66,181 | -6.3% |
| Amounts payable within one year | 42/48 | €304,503 | €306,322 | +€1,819 | +0.6% |
| Current portion of amounts payable after more than one year | 42 | €63,536 | €66,181 | +€2,644 | +4.2% |
| Financial debts | 43 | €3,382 | €6,745 | +€3,363 | +99.5% |
| Credit institutions | 430/8 | €3,382 | €6,745 | +€3,363 | +99.5% |
| Trade debts | 44 | €167,505 | €159,025 | -€8,480 | -5.1% |
| Suppliers | 440/4 | €167,505 | €159,025 | -€8,480 | -5.1% |
| Taxes, remuneration and social security | 45 | €63,688 | €68,199 | +€4,511 | +7.1% |
| Taxes | 450/3 | €25,492 | €24,956 | -€536 | -2.1% |
| Remuneration and social security | 454/9 | €38,196 | €43,244 | +€5,047 | +13.2% |
| Other amounts payable | 47/48 | €6,392 | €6,172 | -€220 | -3.4% |
| Accrued charges and deferred income | 492/3 | €1,610 | €8,124 | +€6,514 | +405% |
| Remuneration, social security and pensions | 62 | €163,567 | €186,440 | +€22,872 | +14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,361 | €51,444 | +€83 | +0.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€45,460 | -€8,149 | +€37,311 | +82.1% |
| Other operating charges | 640/8 | €57,682 | €16,730 | -€40,952 | -71.0% |
| Gross operating margin | 9900 | €411,896 | €368,561 | -€43,335 | -10.5% |
| Operating profit (loss) | 9901 | €184,745 | €122,096 | -€62,650 | -33.9% |
| Financial income | 75/76B | €2,871 | €2,446 | -€426 | -14.8% |
| Recurring financial income | 75 | €2,871 | €2,446 | -€426 | -14.8% |
| Financial charges | 65/66B | €52,144 | €50,809 | -€1,334 | -2.6% |
| Recurring financial charges | 65 | €52,144 | €50,809 | -€1,334 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €135,473 | €73,732 | -€61,741 | -45.6% |
| Income taxes | 67/77 | €30,935 | €23,028 | -€7,907 | -25.6% |
| Profit (loss) for the period | 9904 | €104,538 | €50,704 | -€53,834 | -51.5% |
| Profit (loss) for the period to be appropriated | 9905 | €104,538 | €50,704 | -€53,834 | -51.5% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.