Nilars & Co: 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.
Nilars & Co
Largest movements
- Tangible fixed assets +€110,214
up €110,214 (+176.1%), from €62,594 to €172,808
of which Furniture and vehicles: +€107,877
- Cash +€14,646
up €14,646 (+108.2%), from €13,534 to €28,180
mainly Net result for the year (+€52,239) and Debts after one year (+€45,663)
- Receivables within one year +€11,542
up €11,542 (+143.0%), from €8,070 to €19,612
of which Trade receivables: +€7,082
- Profit (loss) carried forward +€52,239
up €52,239 (+76.0%), from €68,743 to €120,982
- Debts after one year +€45,663
new in 2025: €45,663
- Short-term financial debts +€34,247
new in 2025: €34,247
- Tax, wage and social debts +€4,253
up €4,253 (+37.1%), from €11,456 to €15,708
of which Taxes: +€6,500
- Gross operating margin +€79,653
up €79,653 (+127.8%), from €62,304 to €141,957
- Depreciation +€19,293
up €19,293 (+129.7%), from €14,877 to €34,170
- Taxes +€13,086
up €13,086 (+185.9%), from €7,038 to €20,124
- Financial charges +€11,812
up €11,812 (+4437.8%), from €266 to €12,078
- Staff costs +€2,523
up €2,523 (+14.3%), from €17,645 to €20,168
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 | €84,198 | €220,601 | +€136,402 | +162.0% |
| Fixed assets | 21/28 | €62,594 | €172,808 | +€110,214 | +176.1% |
| Tangible fixed assets | 22/27 | €62,594 | €172,808 | +€110,214 | +176.1% |
| Plant, machinery and equipment | 23 | €17,498 | €19,836 | +€2,338 | +13.4% |
| Furniture and vehicles | 24 | €45,096 | €152,972 | +€107,877 | +239.2% |
| Current assets | 29/58 | €21,604 | €47,792 | +€26,188 | +121.2% |
| Amounts receivable within one year | 40/41 | €8,070 | €19,612 | +€11,542 | +143.0% |
| Trade receivables | 40 | €2,065 | €9,147 | +€7,082 | +342.9% |
| Other amounts receivable | 41 | €6,005 | €10,465 | +€4,460 | +74.3% |
| Cash at bank and in hand | 54/58 | €13,534 | €28,180 | +€14,646 | +108.2% |
| Total equity and liabilities | 10/49 | €84,198 | €220,601 | +€136,402 | +162.0% |
| Equity | 10/15 | €72,743 | €124,982 | +€52,239 | +71.8% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €68,743 | €120,982 | +€52,239 | +76.0% |
| Amounts payable | 17/49 | €11,456 | €95,619 | +€84,164 | +734.7% |
| Amounts payable after more than one year | 17 | - | €45,663 | +€45,663 | |
| Financial debts | 170/4 | - | €45,663 | +€45,663 | |
| Amounts payable within one year | 42/48 | €11,456 | €49,956 | +€38,500 | +336.1% |
| Financial debts | 43 | - | €34,247 | +€34,247 | |
| Credit institutions | 430/8 | - | €34,247 | +€34,247 | |
| Taxes, remuneration and social security | 45 | €11,456 | €15,708 | +€4,253 | +37.1% |
| Taxes | 450/3 | €6,500 | €13,000 | +€6,500 | +100.0% |
| Remuneration and social security | 454/9 | €4,956 | €2,708 | -€2,247 | -45.3% |
| Remuneration, social security and pensions | 62 | €17,645 | €20,168 | +€2,523 | +14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,877 | €34,170 | +€19,293 | +129.7% |
| Other operating charges | 640/8 | €1,794 | €3,178 | +€1,384 | +77.1% |
| Gross operating margin | 9900 | €62,304 | €141,957 | +€79,653 | +127.8% |
| Operating profit (loss) | 9901 | €27,989 | €84,441 | +€56,452 | +201.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -75.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -75.0% |
| Financial charges | 65/66B | €266 | €12,078 | +€11,812 | +4437.8% |
| Recurring financial charges | 65 | €266 | €12,078 | +€11,812 | +4437.8% |
| Profit (loss) for the period before taxes | 9903 | €27,723 | €72,363 | +€44,640 | +161.0% |
| Income taxes | 67/77 | €7,038 | €20,124 | +€13,086 | +185.9% |
| Profit (loss) for the period | 9904 | €20,685 | €52,239 | +€31,554 | +152.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,685 | €52,239 | +€31,554 | +152.6% |
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 11 October 2026 via checked.be.