SERVICES NIKEL: 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.
SERVICES NIKEL
Largest movements
- Tangible fixed assets -€4,267
down €4,267 (-45.1%), from €9,467 to €5,200
of which Plant, machinery and equipment: -€2,600
- Cash -€575
down €575 (-37.4%), from €1,538 to €962
mainly Trade debts (-€9,491) and Tax, wage and social debts (-€1,212)
- Trade debts -€9,491
down €9,491 (-49.6%), from €19,140 to €9,649
- Profit (loss) carried forward +€5,703
up €5,703 (+16.3%), from -€35,086 to -€29,383
- Tax, wage and social debts -€1,212
down €1,212 (-14.1%), from €8,593 to €7,381
of which Remuneration and social security: -€1,200
- Gross operating margin +€15,844
up €15,844, from -€5,221 to €10,623
- Other operating charges -€171
down €171 (-22.5%), from €762 to €591
- Financial charges -€115
down €115 (-64.4%), from €178 to €63
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 | €11,247 | €6,351 | -€4,896 | -43.5% |
| Fixed assets | 21/28 | €9,467 | €5,200 | -€4,267 | -45.1% |
| Tangible fixed assets | 22/27 | €9,467 | €5,200 | -€4,267 | -45.1% |
| Plant, machinery and equipment | 23 | €7,800 | €5,200 | -€2,600 | -33.3% |
| Furniture and vehicles | 24 | €1,667 | - | -€1,667 | |
| Current assets | 29/58 | €1,780 | €1,151 | -€629 | -35.3% |
| Amounts receivable within one year | 40/41 | €51 | - | -€51 | |
| Other amounts receivable | 41 | €51 | - | -€51 | |
| Cash at bank and in hand | 54/58 | €1,538 | €962 | -€575 | -37.4% |
| Deferred charges and accrued income | 490/1 | €191 | €189 | -€2 | -1.2% |
| Total equity and liabilities | 10/49 | €11,247 | €6,351 | -€4,896 | -43.5% |
| Equity | 10/15 | -€16,486 | -€10,783 | +€5,703 | +34.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,086 | -€29,383 | +€5,703 | +16.3% |
| Amounts payable | 17/49 | €27,733 | €17,134 | -€10,598 | -38.2% |
| Amounts payable within one year | 42/48 | €27,733 | €17,134 | -€10,598 | -38.2% |
| Trade debts | 44 | €19,140 | €9,649 | -€9,491 | -49.6% |
| Suppliers | 440/4 | €19,140 | €9,649 | -€9,491 | -49.6% |
| Advances received on contracts in progress | 46 | - | €105 | +€105 | |
| Taxes, remuneration and social security | 45 | €8,593 | €7,381 | -€1,212 | -14.1% |
| Taxes | 450/3 | €193 | €181 | -€12 | -6.3% |
| Remuneration and social security | 454/9 | €8,400 | €7,200 | -€1,200 | -14.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,267 | €4,267 | -€0 | 0.0% |
| Other operating charges | 640/8 | €762 | €591 | -€171 | -22.5% |
| Gross operating margin | 9900 | -€5,221 | €10,623 | +€15,844 | |
| Operating profit (loss) | 9901 | -€10,250 | €5,765 | +€16,015 | |
| Financial income | 75/76B | €2 | €1 | -€1 | -64.7% |
| Recurring financial income | 75 | €2 | €1 | -€1 | -64.7% |
| Financial charges | 65/66B | €178 | €63 | -€115 | -64.4% |
| Recurring financial charges | 65 | €178 | €63 | -€115 | -64.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,426 | €5,703 | +€16,128 | |
| Profit (loss) for the period | 9904 | -€10,426 | €5,703 | +€16,128 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,426 | €5,703 | +€16,128 |
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.