Nkiruka: 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.
Nkiruka
Largest movements
- Receivables within one year +€20,635
up €20,635 (+110.1%), from €18,743 to €39,377
of which Other amounts receivable: +€15,757
- Tangible fixed assets +€2,254
new in 2025: €2,254
- Cash +€2,021
up €2,021 (+29.5%), from €6,857 to €8,877
mainly Net result for the year (+€13,753) and Tax, wage and social debts (+€12,015)
- Profit (loss) carried forward +€13,760
up €13,760 (+97.3%), from €14,142 to €27,902
- Tax, wage and social debts +€12,015
up €12,015 (+150.3%), from €7,996 to €20,011
- Trade debts -€1,122
down €1,122 (-76.8%), from €1,461 to €339
- Gross operating margin +€3,279
up €3,279 (+18.4%), from €17,786 to €21,065
- Taxes +€2,505
up €2,505 (+68.5%), from €3,655 to €6,160
- Other operating charges +€829
new in 2025: €829
- Financial income +€477
up €477 (+2873.0%), from €17 to €494
- Depreciation +€457
new in 2025: €457
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 | €25,599 | €50,508 | +€24,909 | +97.3% |
| Fixed assets | 21/28 | - | €2,254 | +€2,254 | |
| Tangible fixed assets | 22/27 | - | €2,254 | +€2,254 | |
| Furniture and vehicles | 24 | - | €2,254 | +€2,254 | |
| Current assets | 29/58 | €25,599 | €48,255 | +€22,655 | +88.5% |
| Amounts receivable within one year | 40/41 | €18,743 | €39,377 | +€20,635 | +110.1% |
| Trade receivables | 40 | €15,074 | €19,951 | +€4,877 | +32.4% |
| Other amounts receivable | 41 | €3,669 | €19,426 | +€15,757 | +429.5% |
| Cash at bank and in hand | 54/58 | €6,857 | €8,877 | +€2,021 | +29.5% |
| Total equity and liabilities | 10/49 | €25,599 | €50,508 | +€24,909 | +97.3% |
| Equity | 10/15 | €16,142 | €29,902 | +€13,760 | +85.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,142 | €27,902 | +€13,760 | +97.3% |
| Amounts payable | 17/49 | €9,457 | €20,606 | +€11,149 | +117.9% |
| Amounts payable within one year | 42/48 | €9,457 | €20,349 | +€10,893 | +115.2% |
| Trade debts | 44 | €1,461 | €339 | -€1,122 | -76.8% |
| Suppliers | 440/4 | €1,461 | €339 | -€1,122 | -76.8% |
| Taxes, remuneration and social security | 45 | €7,996 | €20,011 | +€12,015 | +150.3% |
| Taxes | 450/3 | €7,996 | €20,011 | +€12,015 | +150.3% |
| Accrued charges and deferred income | 492/3 | - | €257 | +€257 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €457 | +€457 | |
| Other operating charges | 640/8 | - | €829 | +€829 | |
| Gross operating margin | 9900 | €17,786 | €21,065 | +€3,279 | +18.4% |
| Operating profit (loss) | 9901 | €17,786 | €19,778 | +€1,993 | +11.2% |
| Financial income | 75/76B | €17 | €494 | +€477 | +2873.0% |
| Recurring financial income | 75 | €17 | €494 | +€477 | +2873.0% |
| Financial charges | 65/66B | €5 | €359 | +€354 | +7076.6% |
| Recurring financial charges | 65 | €5 | €359 | +€354 | +7076.6% |
| Profit (loss) for the period before taxes | 9903 | €17,797 | €19,913 | +€2,116 | +11.9% |
| Income taxes | 67/77 | €3,655 | €6,160 | +€2,505 | +68.5% |
| Profit (loss) for the period | 9904 | €14,142 | €13,753 | -€389 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €14,142 | €13,753 | -€389 | -2.8% |
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.