Nivacra: 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.
Nivacra
Largest movements
- Receivables within one year +€96,044
up €96,044 (+12,705%), from €756 to €96,800
of which Trade receivables: +€96,599
- Reserves +€52,500
new in 2025: €52,500
- Tax, wage and social debts +€36,455
new in 2025: €36,455
- Profit (loss) carried forward +€6,002
up €6,002, from -€5,940 to €62
- Other debts +€1,453
up €1,453 (+109%), from €1,330 to €2,783
- Gross operating margin +€79,878
up €79,878, from -€1,266 to €78,612
- Taxes +€19,710
new in 2025: €19,710
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 | €774 | €96,800 | +€96,026 | +12,414% |
| Current assets | 29/58 | €774 | €96,800 | +€96,026 | +12,414% |
| Amounts receivable within one year | 40/41 | €756 | €96,800 | +€96,044 | +12,705% |
| Trade receivables | 40 | €201 | €96,800 | +€96,599 | +47,992% |
| Other amounts receivable | 41 | €555 | - | -€555 | |
| Cash at bank and in hand | 54/58 | €18 | - | -€18 | |
| Total equity and liabilities | 10/49 | €774 | €96,800 | +€96,026 | +12,414% |
| Equity | 10/15 | -€940 | €57,562 | +€58,502 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €52,500 | +€52,500 | |
| Distributable reserves | 133 | - | €52,500 | +€52,500 | |
| Profit (loss) carried forward | 14 | -€5,940 | €62 | +€6,002 | |
| Amounts payable | 17/49 | €1,713 | €39,238 | +€37,524 | +2,190% |
| Amounts payable within one year | 42/48 | €1,713 | €39,238 | +€37,524 | +2,190% |
| Trade debts | 44 | €383 | - | -€383 | |
| Suppliers | 440/4 | €383 | - | -€383 | |
| Taxes, remuneration and social security | 45 | - | €36,455 | +€36,455 | |
| Taxes | 450/3 | - | €36,455 | +€36,455 | |
| Other amounts payable | 47/48 | €1,330 | €2,783 | +€1,453 | +109% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€1,266 | €78,612 | +€79,878 | |
| Operating profit (loss) | 9901 | -€1,653 | €78,212 | +€79,866 | |
| Financial charges | 65/66B | €59 | - | -€59 | |
| Recurring financial charges | 65 | €59 | - | -€59 | |
| Profit (loss) for the period before taxes | 9903 | -€1,712 | €78,212 | +€79,924 | |
| Income taxes | 67/77 | - | €19,710 | +€19,710 | |
| Profit (loss) for the period | 9904 | -€1,712 | €58,502 | +€60,214 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,712 | €58,502 | +€60,214 |
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 20 October 2026 via checked.be.