NK Enterprise: 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.
NK Enterprise
Largest movements
- Tangible fixed assets -€45,397
down €45,397 (-50.0%), from €90,794 to €45,397
- Receivables within one year +€5,421
up €5,421 (+79.6%), from €6,810 to €12,231
of which Trade receivables: +€5,286
- Cash +€4,988
up €4,988 (+3.9%), from €126,294 to €131,282
mainly Depreciation (+€45,397) and Net result for the year (+€13,368)
- Debts after one year -€40,730
no longer reported in 2025 (was €40,730)
- Profit (loss) carried forward +€13,368
up €13,368 (+12.5%), from -€106,971 to -€93,603
- Current portion of long-term debt -€6,259
down €6,259 (-13.4%), from €46,617 to €40,358
- Other operating charges +€2,953
up €2,953 (+248.0%), from €1,190 to €4,143
- Financial charges -€2,073
down €2,073 (-39.5%), from €5,245 to €3,171
- Taxes +€802
new in 2025: €802
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 | €224,829 | €189,602 | -€35,227 | -15.7% |
| Fixed assets | 21/28 | €90,794 | €45,397 | -€45,397 | -50.0% |
| Tangible fixed assets | 22/27 | €90,794 | €45,397 | -€45,397 | -50.0% |
| Land and buildings | 22 | €90,794 | €45,397 | -€45,397 | -50.0% |
| Current assets | 29/58 | €134,035 | €144,205 | +€10,169 | +7.6% |
| Amounts receivable within one year | 40/41 | €6,810 | €12,231 | +€5,421 | +79.6% |
| Trade receivables | 40 | €6,461 | €11,748 | +€5,286 | +81.8% |
| Other amounts receivable | 41 | €348 | €483 | +€135 | +38.6% |
| Cash at bank and in hand | 54/58 | €126,294 | €131,282 | +€4,988 | +3.9% |
| Deferred charges and accrued income | 490/1 | €931 | €692 | -€239 | -25.7% |
| Total equity and liabilities | 10/49 | €224,829 | €189,602 | -€35,227 | -15.7% |
| Equity | 10/15 | -€100,771 | -€87,403 | +€13,368 | +13.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€106,971 | -€93,603 | +€13,368 | +12.5% |
| Amounts payable | 17/49 | €325,600 | €277,005 | -€48,595 | -14.9% |
| Amounts payable after more than one year | 17 | €40,730 | - | -€40,730 | |
| Financial debts | 170/4 | €40,730 | - | -€40,730 | |
| Amounts payable within one year | 42/48 | €284,869 | €277,005 | -€7,865 | -2.8% |
| Current portion of amounts payable after more than one year | 42 | €46,617 | €40,358 | -€6,259 | -13.4% |
| Trade debts | 44 | €2,159 | €896 | -€1,262 | -58.5% |
| Suppliers | 440/4 | €2,159 | €896 | -€1,262 | -58.5% |
| Other amounts payable | 47/48 | €236,094 | €235,750 | -€344 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,397 | €45,397 | -€0 | 0.0% |
| Other operating charges | 640/8 | €1,190 | €4,143 | +€2,953 | +248.0% |
| Gross operating margin | 9900 | €66,425 | €66,880 | +€455 | +0.7% |
| Operating profit (loss) | 9901 | €19,838 | €17,340 | -€2,497 | -12.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €5,245 | €3,171 | -€2,073 | -39.5% |
| Recurring financial charges | 65 | €5,245 | €3,171 | -€2,073 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €14,593 | €14,170 | -€423 | -2.9% |
| Income taxes | 67/77 | - | €802 | +€802 | |
| Profit (loss) for the period | 9904 | €14,593 | €13,368 | -€1,225 | -8.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,593 | €13,368 | -€1,225 | -8.4% |
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 12 October 2026 via checked.be.