NK Plus: 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 Plus
Largest movements
- Receivables within one year +€138,444
up €138,444 (+136.9%), from €101,108 to €239,552
of which Other amounts receivable: +€136,931
- Deferred charges and accrued income +€7,169
up €7,169 (+1387.9%), from €516 to €7,685
- Profit (loss) carried forward +€109,901
up €109,901 (+73.6%), from €149,382 to €259,283
- Tax, wage and social debts +€55,127
up €55,127 (+125.4%), from €43,972 to €99,099
- Debts after one year -€38,316
down €38,316 (-18.9%), from €202,669 to €164,353
- Trade debts +€19,605
up €19,605 (+400.9%), from €4,891 to €24,495
- Gross operating margin +€52,474
up €52,474 (+51.9%), from €101,068 to €153,543
- Taxes +€20,442
up €20,442 (+91.6%), from €22,316 to €42,759
- Financial income +€5,488
up €5,488 (+249.0%), from €2,204 to €7,692
- Financial charges +€2,702
up €2,702 (+79.2%), from €3,412 to €6,114
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €445,646 | €590,546 | +€144,901 | +32.5% |
| Fixed assets | 21/28 | €344,021 | €343,309 | -€712 | -0.2% |
| Tangible fixed assets | 22/27 | €2,021 | €1,309 | -€712 | -35.2% |
| Furniture and vehicles | 24 | €2,021 | €1,309 | -€712 | -35.2% |
| Financial fixed assets | 28 | €342,000 | €342,000 | = | 0.0% |
| Current assets | 29/58 | €101,625 | €247,237 | +€145,612 | +143.3% |
| Amounts receivable within one year | 40/41 | €101,108 | €239,552 | +€138,444 | +136.9% |
| Trade receivables | 40 | - | €1,513 | +€1,513 | |
| Other amounts receivable | 41 | €101,108 | €238,039 | +€136,931 | +135.4% |
| Deferred charges and accrued income | 490/1 | €516 | €7,685 | +€7,169 | +1387.9% |
| Total equity and liabilities | 10/49 | €445,646 | €590,546 | +€144,901 | +32.5% |
| Equity | 10/15 | €154,382 | €264,283 | +€109,901 | +71.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,382 | €259,283 | +€109,901 | +73.6% |
| Amounts payable | 17/49 | €291,264 | €326,263 | +€35,000 | +12.0% |
| Amounts payable after more than one year | 17 | €202,669 | €164,353 | -€38,316 | -18.9% |
| Financial debts | 170/4 | €202,669 | €164,353 | -€38,316 | -18.9% |
| Amounts payable within one year | 42/48 | €88,595 | €161,911 | +€73,316 | +82.8% |
| Current portion of amounts payable after more than one year | 42 | €39,732 | €38,316 | -€1,416 | -3.6% |
| Trade debts | 44 | €4,891 | €24,495 | +€19,605 | +400.9% |
| Suppliers | 440/4 | €4,891 | €24,495 | +€19,605 | +400.9% |
| Taxes, remuneration and social security | 45 | €43,972 | €99,099 | +€55,127 | +125.4% |
| Taxes | 450/3 | €43,972 | €99,099 | +€55,127 | +125.4% |
| Remuneration, social security and pensions | 62 | - | €150 | +€150 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €114 | €712 | +€598 | +523.0% |
| Other operating charges | 640/8 | €387 | €1,600 | +€1,212 | +313.0% |
| Gross operating margin | 9900 | €101,068 | €153,543 | +€52,474 | +51.9% |
| Operating profit (loss) | 9901 | €100,567 | €151,081 | +€50,514 | +50.2% |
| Financial income | 75/76B | €2,204 | €7,692 | +€5,488 | +249.0% |
| Recurring financial income | 75 | €2,204 | €7,692 | +€5,488 | +249.0% |
| Financial charges | 65/66B | €3,412 | €6,114 | +€2,702 | +79.2% |
| Recurring financial charges | 65 | €3,412 | €6,114 | +€2,702 | +79.2% |
| Profit (loss) for the period before taxes | 9903 | €99,359 | €152,660 | +€53,301 | +53.6% |
| Income taxes | 67/77 | €22,316 | €42,759 | +€20,442 | +91.6% |
| Profit (loss) for the period | 9904 | €77,043 | €109,901 | +€32,858 | +42.6% |
| Profit (loss) for the period to be appropriated | 9905 | €77,043 | €109,901 | +€32,858 | +42.6% |
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 9 October 2026 via checked.be.