NILS GROUP: 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.
What changed
NILS GROUP
NACE 47.690, Retail sale of other cultural and recreation goods
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€18,345
2024 · -€6,310-€12,035
Equity
€24,801
2024 · €43,146-€18,345
Cash
€16,940
2024 · €22,812-€5,872
Balance sheet total
€900,354
2024 · €945,740-€45,387
Largest movements
Assets
- Tangible fixed assets -€21,314
down €21,314 (-3.3%), from €652,053 to €630,739
of which Land and buildings: -€20,334
- Receivables within one year -€16,215
down €16,215 (-6.4%), from €255,221 to €239,006
of which Trade receivables: -€16,225
Equity and liabilities
- Profit (loss) carried forward -€18,345
down €18,345 (-80.7%), from €22,741 to €4,396
- Trade debts -€16,024
down €16,024 (-50.9%), from €31,469 to €15,445
Income statement
- Gross operating margin -€14,836
down €14,836 (-35.2%), from €42,195 to €27,359
- Financial charges -€2,936
down €2,936 (-16.6%), from €17,685 to €14,749
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.
Result 2024
-€6,310
Gross operating margin
-€14,836
Depreciation
+€304
Other operating charges
-€30
Other operating items
-€394
Financial income
-€15
Financial charges
+€2,936
Result 2025
-€18,345
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.
From operations
+€4,887
Investment
€0
Financing
-€10,760
Cash 2024
€22,812
From operations (derived)
+€4,887
Net result for the year
-€18,345
Depreciation
+€23,973
Receivables within one year
+€16,215
Deferred charges and accrued income
-€674
Trade debts
-€16,024
Tax, wage and social debts
-€5,814
Other debts
+€5,919
Accrued charges and deferred income
-€363
Financing
-€10,760
Debts after one year
-€7,083
Current portion of long-term debt
-€3,677
Cash 2025
€16,940
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €945,740 | €900,354 | -€45,387 | -4.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €667,333 | €643,360 | -€23,973 | -3.6% |
| Intangible fixed assets | 21 | €13,780 | €11,121 | -€2,659 | -19.3% |
| Tangible fixed assets | 22/27 | €652,053 | €630,739 | -€21,314 | -3.3% |
| Land and buildings | 22 | €649,691 | €629,357 | -€20,334 | -3.1% |
| Plant, machinery and equipment | 23 | €1,337 | €1,013 | -€324 | -24.2% |
| Furniture and vehicles | 24 | €1,025 | €369 | -€656 | -64.0% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €278,408 | €256,994 | -€21,414 | -7.7% |
| Amounts receivable within one year | 40/41 | €255,221 | €239,006 | -€16,215 | -6.4% |
| Trade receivables | 40 | €255,221 | €238,996 | -€16,225 | -6.4% |
| Other amounts receivable | 41 | €0 | €10 | +€10 | |
| Cash at bank and in hand | 54/58 | €22,812 | €16,940 | -€5,872 | -25.7% |
| Deferred charges and accrued income | 490/1 | €374 | €1,048 | +€674 | +180.0% |
| Total equity and liabilities | 10/49 | €945,740 | €900,354 | -€45,387 | -4.8% |
| Equity | 10/15 | €43,146 | €24,801 | -€18,345 | -42.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,741 | €4,396 | -€18,345 | -80.7% |
| Amounts payable | 17/49 | €902,595 | €875,553 | -€27,042 | -3.0% |
| Amounts payable after more than one year | 17 | €597,816 | €590,734 | -€7,083 | -1.2% |
| Financial debts | 170/4 | €597,816 | €590,734 | -€7,083 | -1.2% |
| Amounts payable within one year | 42/48 | €304,415 | €284,819 | -€19,596 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €41,804 | €38,126 | -€3,677 | -8.8% |
| Trade debts | 44 | €31,469 | €15,445 | -€16,024 | -50.9% |
| Suppliers | 440/4 | €31,469 | €15,445 | -€16,024 | -50.9% |
| Taxes, remuneration and social security | 45 | €16,157 | €10,343 | -€5,814 | -36.0% |
| Taxes | 450/3 | €16,157 | €10,343 | -€5,814 | -36.0% |
| Other amounts payable | 47/48 | €214,986 | €220,905 | +€5,919 | +2.8% |
| Accrued charges and deferred income | 492/3 | €363 | - | -€363 | |
| Non-recurring operating income | 76A | €16,791 | - | -€16,791 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,276 | €23,973 | -€304 | -1.3% |
| Other operating charges | 640/8 | €6,558 | €6,588 | +€30 | +0.5% |
| Non-recurring operating charges | 66A | - | €394 | +€394 | |
| Gross operating margin | 9900 | €42,195 | €27,359 | -€14,836 | -35.2% |
| Operating profit (loss) | 9901 | €11,360 | -€3,596 | -€14,956 | |
| Financial income | 75/76B | €15 | €0 | -€15 | -99.9% |
| Recurring financial income | 75 | €15 | €0 | -€15 | -99.9% |
| Financial charges | 65/66B | €17,685 | €14,749 | -€2,936 | -16.6% |
| Recurring financial charges | 65 | €17,685 | €14,749 | -€2,936 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | -€6,310 | -€18,345 | -€12,035 | -190.7% |
| Profit (loss) for the period | 9904 | -€6,310 | -€18,345 | -€12,035 | -190.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,310 | -€18,345 | -€12,035 | -190.7% |
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 12 October 2026 via checked.be.