NIOKI: 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.
NIOKI
Largest movements
- Cash +€9,123
up €9,123 (+716.2%), from €1,274 to €10,396
mainly Net result for the year (+€19,654) and Tax, wage and social debts (+€9,960)
- Receivables within one year +€7,644
up €7,644 (+20.8%), from €36,746 to €44,390
of which Other amounts receivable: +€13,543
- Tangible fixed assets +€1,051
up €1,051 (+35.6%), from €2,952 to €4,003
of which Other tangible fixed assets: +€1,275
- Deferred charges and accrued income +€860
up €860 (+335.0%), from €257 to €1,117
- Reserves +€12,208
up €12,208 (+77.0%), from €15,851 to €28,059
- Tax, wage and social debts +€9,960
up €9,960 (+151.5%), from €6,575 to €16,535
- Contributions -€6,000
down €6,000 (-96.8%), from €6,200 to €200
- Trade debts +€2,235
up €2,235 (+21.4%), from €10,422 to €12,657
- Other debts +€1,666
new in 2025: €1,666
- Gross operating margin +€17,206
up €17,206 (+100.6%), from €17,097 to €34,303
- Taxes +€7,712
up €7,712 (+118.1%), from €6,532 to €14,244
- Financial income +€515
up €515 (+49.1%), from €1,049 to €1,565
- Depreciation +€490
up €490 (+271.1%), from €181 to €670
- Other operating charges -€392
down €392 (-27.4%), from €1,433 to €1,041
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 | €41,228 | €59,907 | +€18,678 | +45.3% |
| Fixed assets | 21/28 | €2,952 | €4,003 | +€1,051 | +35.6% |
| Tangible fixed assets | 22/27 | €2,952 | €4,003 | +€1,051 | +35.6% |
| Plant, machinery and equipment | 23 | €139 | €383 | +€244 | +174.9% |
| Furniture and vehicles | 24 | €2,813 | €2,345 | -€468 | -16.6% |
| Other tangible fixed assets | 26 | - | €1,275 | +€1,275 | |
| Current assets | 29/58 | €38,277 | €55,904 | +€17,627 | +46.1% |
| Amounts receivable within one year | 40/41 | €36,746 | €44,390 | +€7,644 | +20.8% |
| Trade receivables | 40 | €14,864 | €8,965 | -€5,899 | -39.7% |
| Other amounts receivable | 41 | €21,882 | €35,425 | +€13,543 | +61.9% |
| Cash at bank and in hand | 54/58 | €1,274 | €10,396 | +€9,123 | +716.2% |
| Deferred charges and accrued income | 490/1 | €257 | €1,117 | +€860 | +335.0% |
| Total equity and liabilities | 10/49 | €41,228 | €59,907 | +€18,678 | +45.3% |
| Equity | 10/15 | €22,051 | €28,259 | +€6,208 | +28.2% |
| Contributions | 10/11 | €6,200 | €200 | -€6,000 | -96.8% |
| Reserves | 13 | €15,851 | €28,059 | +€12,208 | +77.0% |
| Distributable reserves | 133 | €15,851 | €28,059 | +€12,208 | +77.0% |
| Amounts payable | 17/49 | €19,178 | €31,648 | +€12,470 | +65.0% |
| Amounts payable within one year | 42/48 | €16,997 | €30,859 | +€13,861 | +81.5% |
| Trade debts | 44 | €10,422 | €12,657 | +€2,235 | +21.4% |
| Suppliers | 440/4 | €10,422 | €12,657 | +€2,235 | +21.4% |
| Taxes, remuneration and social security | 45 | €6,575 | €16,535 | +€9,960 | +151.5% |
| Taxes | 450/3 | €6,575 | €16,535 | +€9,960 | +151.5% |
| Other amounts payable | 47/48 | - | €1,666 | +€1,666 | |
| Accrued charges and deferred income | 492/3 | €2,180 | €789 | -€1,391 | -63.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €181 | €670 | +€490 | +271.1% |
| Other operating charges | 640/8 | €1,433 | €1,041 | -€392 | -27.4% |
| Gross operating margin | 9900 | €17,097 | €34,303 | +€17,206 | +100.6% |
| Operating profit (loss) | 9901 | €15,483 | €32,591 | +€17,108 | +110.5% |
| Financial income | 75/76B | €1,049 | €1,565 | +€515 | +49.1% |
| Recurring financial income | 75 | €1,049 | €1,565 | +€515 | +49.1% |
| Financial charges | 65/66B | €169 | €258 | +€89 | +52.4% |
| Recurring financial charges | 65 | €169 | €258 | +€89 | +52.4% |
| Profit (loss) for the period before taxes | 9903 | €16,363 | €33,898 | +€17,535 | +107.2% |
| Income taxes | 67/77 | €6,532 | €14,244 | +€7,712 | +118.1% |
| Profit (loss) for the period | 9904 | €9,831 | €19,654 | +€9,823 | +99.9% |
| Profit (loss) for the period to be appropriated | 9905 | €9,831 | €19,654 | +€9,823 | +99.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.