smallNice: 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.
smallNice
Largest movements
- Tangible fixed assets -€31,596
down €31,596 (-10.9%), from €290,749 to €259,153
- Deferred charges and accrued income +€30,420
up €30,420 (+12,619%), from €241 to €30,661
- Cash +€17,686
up €17,686 (+68.7%), from €25,734 to €43,420
mainly Depreciation (+€47,619) and Net result for the year (+€44,109)
- Reserves +€85,555
new in 2025: €85,555
- Profit (loss) carried forward -€41,446
down €41,446 (-100%), from €41,446 to €0
- Other debts -€29,531
down €29,531 (-25.4%), from €116,170 to €86,639
- Tax, wage and social debts +€12,417
up €12,417 (+89.4%), from €13,889 to €26,305
- Debts after one year -€9,354
down €9,354 (-6.4%), from €146,562 to €137,208
- Gross operating margin +€54,014
up €54,014 (+75.4%), from €71,597 to €125,611
- Taxes +€15,201
up €15,201 (+1,323%), from €1,149 to €16,350
- Other operating charges -€7,618
down €7,618 (-62.7%), from €12,148 to €4,530
- Depreciation +€5,491
up €5,491 (+13.0%), from €42,127 to €47,619
- Financial income -€5,453
down €5,453 (-91.3%), from €5,973 to €520
of which Financial income: -€5,861
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 | €336,724 | €355,160 | +€18,436 | +5.5% |
| Fixed assets | 21/28 | €290,749 | €259,153 | -€31,596 | -10.9% |
| Tangible fixed assets | 22/27 | €290,749 | €259,153 | -€31,596 | -10.9% |
| Plant, machinery and equipment | 23 | €2,477 | €1,661 | -€816 | -32.9% |
| Furniture and vehicles | 24 | €24,366 | €8,712 | -€15,654 | -64.2% |
| Other tangible fixed assets | 26 | €263,907 | €248,780 | -€15,127 | -5.7% |
| Current assets | 29/58 | €45,975 | €96,007 | +€50,033 | +109% |
| Amounts receivable within one year | 40/41 | €20,000 | €21,926 | +€1,926 | +9.6% |
| Trade receivables | 40 | €20,000 | €21,926 | +€1,926 | +9.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €25,734 | €43,420 | +€17,686 | +68.7% |
| Deferred charges and accrued income | 490/1 | €241 | €30,661 | +€30,420 | +12,619% |
| Total equity and liabilities | 10/49 | €336,724 | €355,160 | +€18,436 | +5.5% |
| Equity | 10/15 | €44,446 | €88,555 | +€44,109 | +99.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €85,555 | +€85,555 | |
| Distributable reserves | 133 | - | €85,555 | +€85,555 | |
| Profit (loss) carried forward | 14 | €41,446 | €0 | -€41,446 | -100% |
| Amounts payable | 17/49 | €292,278 | €266,606 | -€25,673 | -8.8% |
| Amounts payable after more than one year | 17 | €146,562 | €137,208 | -€9,354 | -6.4% |
| Financial debts | 170/4 | €146,562 | €137,208 | -€9,354 | -6.4% |
| Amounts payable within one year | 42/48 | €145,716 | €125,477 | -€20,239 | -13.9% |
| Current portion of amounts payable after more than one year | 42 | €8,931 | €9,354 | +€423 | +4.7% |
| Trade debts | 44 | €6,553 | €3,006 | -€3,547 | -54.1% |
| Suppliers | 440/4 | €6,553 | €3,006 | -€3,547 | -54.1% |
| Advances received on contracts in progress | 46 | €174 | €174 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,889 | €26,305 | +€12,417 | +89.4% |
| Taxes | 450/3 | €13,889 | €26,305 | +€12,417 | +89.4% |
| Other amounts payable | 47/48 | €116,170 | €86,639 | -€29,531 | -25.4% |
| Accrued charges and deferred income | 492/3 | - | €3,920 | +€3,920 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,127 | €47,619 | +€5,491 | +13.0% |
| Other operating charges | 640/8 | €12,148 | €4,530 | -€7,618 | -62.7% |
| Gross operating margin | 9900 | €71,597 | €125,611 | +€54,014 | +75.4% |
| Operating profit (loss) | 9901 | €17,321 | €73,462 | +€56,140 | +324% |
| Financial income | 75/76B | €5,973 | €520 | -€5,453 | -91.3% |
| Recurring financial income | 75 | €5,973 | €112 | -€5,861 | -98.1% |
| Non-recurring financial income | 76B | - | €408 | +€408 | |
| Financial charges | 65/66B | €10,047 | €13,523 | +€3,476 | +34.6% |
| Recurring financial charges | 65 | €10,047 | €13,523 | +€3,476 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €13,247 | €60,459 | +€47,211 | +356% |
| Income taxes | 67/77 | €1,149 | €16,350 | +€15,201 | +1,323% |
| Profit (loss) for the period | 9904 | €12,098 | €44,109 | +€32,011 | +265% |
| Profit (loss) for the period to be appropriated | 9905 | €12,098 | €44,109 | +€32,011 | +265% |
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 15 October 2026 via checked.be.