NiNa Boutik: 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.
NiNa Boutik
Largest movements
- Stocks and contracts -€1,606
down €1,606 (-13.3%), from €12,082 to €10,476
- Cash -€1,105
down €1,105 (-51.5%), from €2,146 to €1,041
mainly Net result for the year (-€1,429) and Other debts (-€1,420)
- Tangible fixed assets -€863
down €863 (-28.0%), from €3,081 to €2,218
of which Furniture and vehicles: -€702
- Profit (loss) carried forward -€1,429
down €1,429 (-82.7%), from €1,729 to €299
- Other debts -€1,420
down €1,420 (-17.7%), from €8,007 to €6,587
- Tax, wage and social debts -€1,086
down €1,086 (-66.4%), from €1,635 to €549
- Accrued charges and deferred income +€441
up €441 (+72.0%), from €612 to €1,052
- Trade debts -€247
down €247 (-13.8%), from €1,790 to €1,543
of which Suppliers: -€247
- Gross operating margin +€4,759
up €4,759, from -€1,500 to €3,260
- Write-downs +€2,243
new in 2025: €2,243
- Depreciation +€849
up €849 (+158%), from €537 to €1,386
- Financial charges +€505
up €505 (+318%), from €159 to €663
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.
Derived cash bridge
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 | €17,772 | €14,030 | -€3,741 | -21.1% |
| Fixed assets | 21/28 | €3,543 | €2,513 | -€1,029 | -29.1% |
| Intangible fixed assets | 21 | €345 | €179 | -€167 | -48.3% |
| Tangible fixed assets | 22/27 | €3,081 | €2,218 | -€863 | -28.0% |
| Furniture and vehicles | 24 | €2,626 | €1,923 | -€702 | -26.8% |
| Other tangible fixed assets | 26 | €455 | €295 | -€160 | -35.2% |
| Financial fixed assets | 28 | €117 | €117 | = | 0.0% |
| Current assets | 29/58 | €14,229 | €11,517 | -€2,712 | -19.1% |
| Stocks and contracts in progress | 3 | €12,082 | €10,476 | -€1,606 | -13.3% |
| Stocks | 30/36 | €12,082 | €10,476 | -€1,606 | -13.3% |
| Amounts receivable within one year | 40/41 | €1 | €0 | -€1 | -100% |
| Trade receivables | 40 | €1 | €0 | -€1 | -100% |
| Cash at bank and in hand | 54/58 | €2,146 | €1,041 | -€1,105 | -51.5% |
| Total equity and liabilities | 10/49 | €17,772 | €14,030 | -€3,741 | -21.1% |
| Equity | 10/15 | €5,729 | €4,299 | -€1,429 | -24.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,729 | €299 | -€1,429 | -82.7% |
| Amounts payable | 17/49 | €12,043 | €9,731 | -€2,312 | -19.2% |
| Amounts payable within one year | 42/48 | €11,431 | €8,679 | -€2,753 | -24.1% |
| Trade debts | 44 | €1,790 | €1,543 | -€247 | -13.8% |
| Suppliers | 440/4 | €1,790 | €1,543 | -€247 | -13.8% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €1,635 | €549 | -€1,086 | -66.4% |
| Taxes | 450/3 | €1,635 | €549 | -€1,086 | -66.4% |
| Other amounts payable | 47/48 | €8,007 | €6,587 | -€1,420 | -17.7% |
| Accrued charges and deferred income | 492/3 | €612 | €1,052 | +€441 | +72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €537 | €1,386 | +€849 | +158% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €2,243 | +€2,243 | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,500 | €3,260 | +€4,759 | |
| Operating profit (loss) | 9901 | -€2,424 | -€769 | +€1,655 | +68.3% |
| Financial income | 75/76B | €13 | €3 | -€10 | -73.6% |
| Recurring financial income | 75 | €13 | €3 | -€10 | -73.6% |
| Financial charges | 65/66B | €159 | €663 | +€505 | +318% |
| Recurring financial charges | 65 | €159 | €663 | +€505 | +318% |
| Profit (loss) for the period before taxes | 9903 | -€2,570 | -€1,429 | +€1,141 | +44.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€2,570 | -€1,429 | +€1,141 | +44.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,570 | -€1,429 | +€1,141 | +44.4% |
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 26 October 2026 via checked.be.