NIO: 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.
NIO
Largest movements
- Cash -€18,963
down €18,963 (-73.2%), from €25,889 to €6,926
mainly Contributions, distributions and other (-€61,000) and Debts after one year (-€15,000)
- Debts after one year -€15,000
down €15,000 (-11.1%), from €135,000 to €120,000
- Tax, wage and social debts -€6,904
down €6,904 (-20.4%), from €33,805 to €26,901
of which Taxes: -€4,904
- Gross operating margin +€21,584
up €21,584 (+31.9%), from €67,652 to €89,235
- Taxes +€5,145
up €5,145 (+29.4%), from €17,508 to €22,653
- Financial charges +€1,735
up €1,735 (+61.3%), from €2,831 to €4,566
- Other operating charges -€1,572
down €1,572 (-94.6%), from €1,662 to €90
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 | €559,307 | €540,924 | -€18,383 | -3.3% |
| Fixed assets | 21/28 | €533,334 | €533,334 | = | 0.0% |
| Financial fixed assets | 28 | €533,334 | €533,334 | = | 0.0% |
| Current assets | 29/58 | €25,974 | €7,591 | -€18,383 | -70.8% |
| Amounts receivable within one year | 40/41 | - | €151 | +€151 | |
| Other amounts receivable | 41 | - | €151 | +€151 | |
| Cash at bank and in hand | 54/58 | €25,889 | €6,926 | -€18,963 | -73.2% |
| Deferred charges and accrued income | 490/1 | €85 | €514 | +€429 | +502.2% |
| Total equity and liabilities | 10/49 | €559,307 | €540,924 | -€18,383 | -3.3% |
| Equity | 10/15 | €232,564 | €233,489 | +€925 | +0.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €213,964 | €214,889 | +€925 | +0.4% |
| Distributable reserves | 133 | €213,964 | €214,889 | +€925 | +0.4% |
| Amounts payable | 17/49 | €326,744 | €307,435 | -€19,308 | -5.9% |
| Amounts payable after more than one year | 17 | €135,000 | €120,000 | -€15,000 | -11.1% |
| Financial debts | 170/4 | €135,000 | €120,000 | -€15,000 | -11.1% |
| Amounts payable within one year | 42/48 | €190,244 | €186,085 | -€4,158 | -2.2% |
| Current portion of amounts payable after more than one year | 42 | €15,000 | €19,167 | +€4,167 | +27.8% |
| Trade debts | 44 | €933 | €944 | +€11 | +1.2% |
| Suppliers | 440/4 | €933 | €944 | +€11 | +1.2% |
| Taxes, remuneration and social security | 45 | €33,805 | €26,901 | -€6,904 | -20.4% |
| Taxes | 450/3 | €31,805 | €26,901 | -€4,904 | -15.4% |
| Remuneration and social security | 454/9 | €2,000 | - | -€2,000 | |
| Other amounts payable | 47/48 | €140,506 | €139,074 | -€1,432 | -1.0% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,350 | -€150 | -10.0% |
| Other operating charges | 640/8 | €1,662 | €90 | -€1,572 | -94.6% |
| Gross operating margin | 9900 | €67,652 | €89,235 | +€21,584 | +31.9% |
| Operating profit (loss) | 9901 | €65,989 | €89,145 | +€23,156 | +35.1% |
| Financial charges | 65/66B | €2,831 | €4,566 | +€1,735 | +61.3% |
| Recurring financial charges | 65 | €2,831 | €4,566 | +€1,735 | +61.3% |
| Profit (loss) for the period before taxes | 9903 | €63,158 | €84,578 | +€21,420 | +33.9% |
| Income taxes | 67/77 | €17,508 | €22,653 | +€5,145 | +29.4% |
| Profit (loss) for the period | 9904 | €45,650 | €61,925 | +€16,275 | +35.7% |
| Profit (loss) for the period to be appropriated | 9905 | €45,650 | €61,925 | +€16,275 | +35.7% |
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 6 October 2026 via checked.be.