NISKAA 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.
NISKAA Group
Largest movements
- Cash -€28,788
down €28,788 (-10.0%), from €287,839 to €259,051
mainly Accrued charges and deferred income (-€23,385) and Receivables within one year (-€5,106)
- Receivables within one year +€5,106
up €5,106 (+33.8%), from €15,125 to €20,231
of which Other amounts receivable: +€3,972
- Accrued charges and deferred income -€23,385
down €23,385 (-87.1%), from €26,859 to €3,474
- Trade debts +€5,362
up €5,362 (+2.2%), from €242,462 to €247,824
- Profit (loss) carried forward -€3,538
down €3,538 (-22.6%), from -€15,624 to -€19,162
- Gross operating margin +€18,697
up €18,697 (+91.9%), from -€20,340 to -€1,642
- Financial income +€1,345
up €1,345 (+13,450,600%), from €0 to €1,345
- Staff costs -€1,256
down €1,256 (-33.5%), from €3,754 to €2,498
- Other operating charges -€384
no longer reported in 2025 (was €384)
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 | €303,703 | €279,305 | -€24,397 | -8.0% |
| Fixed assets | 21/28 | €437 | €24 | -€413 | -94.6% |
| Tangible fixed assets | 22/27 | €437 | €24 | -€413 | -94.6% |
| Furniture and vehicles | 24 | €437 | €24 | -€413 | -94.6% |
| Current assets | 29/58 | €303,266 | €279,282 | -€23,984 | -7.9% |
| Amounts receivable within one year | 40/41 | €15,125 | €20,231 | +€5,106 | +33.8% |
| Trade receivables | 40 | €12,871 | €14,004 | +€1,134 | +8.8% |
| Other amounts receivable | 41 | €2,254 | €6,227 | +€3,972 | +176% |
| Cash at bank and in hand | 54/58 | €287,839 | €259,051 | -€28,788 | -10.0% |
| Deferred charges and accrued income | 490/1 | €302 | - | -€302 | |
| Total equity and liabilities | 10/49 | €303,703 | €279,305 | -€24,397 | -8.0% |
| Equity | 10/15 | -€1,364 | -€4,902 | -€3,538 | -259% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,624 | -€19,162 | -€3,538 | -22.6% |
| Provisions and deferred taxes | 16 | €1,500 | €1,500 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €1,500 | €1,500 | = | 0.0% |
| Other liabilities and charges | 164/5 | €1,500 | €1,500 | = | 0.0% |
| Amounts payable | 17/49 | €303,567 | €282,708 | -€20,859 | -6.9% |
| Amounts payable within one year | 42/48 | €276,708 | €279,234 | +€2,526 | +0.9% |
| Trade debts | 44 | €242,462 | €247,824 | +€5,362 | +2.2% |
| Suppliers | 440/4 | €242,462 | €247,824 | +€5,362 | +2.2% |
| Taxes, remuneration and social security | 45 | €997 | €84 | -€913 | -91.6% |
| Taxes | 450/3 | €90 | €84 | -€6 | -6.5% |
| Remuneration and social security | 454/9 | €907 | - | -€907 | |
| Other amounts payable | 47/48 | €33,249 | €31,326 | -€1,923 | -5.8% |
| Accrued charges and deferred income | 492/3 | €26,859 | €3,474 | -€23,385 | -87.1% |
| Remuneration, social security and pensions | 62 | €3,754 | €2,498 | -€1,256 | -33.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €413 | €413 | = | 0.0% |
| Other operating charges | 640/8 | €384 | - | -€384 | |
| Gross operating margin | 9900 | -€20,340 | -€1,642 | +€18,697 | +91.9% |
| Operating profit (loss) | 9901 | -€24,891 | -€4,553 | +€20,338 | +81.7% |
| Financial income | 75/76B | €0 | €1,345 | +€1,345 | +13,450,600% |
| Recurring financial income | 75 | €0 | €1,345 | +€1,345 | +13,450,600% |
| Financial charges | 65/66B | €467 | €330 | -€137 | -29.2% |
| Recurring financial charges | 65 | €467 | €330 | -€137 | -29.2% |
| Profit (loss) for the period before taxes | 9903 | -€25,358 | -€3,538 | +€21,820 | +86.0% |
| Profit (loss) for the period | 9904 | -€25,358 | -€3,538 | +€21,820 | +86.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,358 | -€3,538 | +€21,820 | +86.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.