VAN NUFFEL NIKOLAS: 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.
VAN NUFFEL NIKOLAS
Largest movements
- Receivables within one year +€9,886
new in 2025: €9,886
- Cash -€9,172
down €9,172 (-41.0%), from €22,384 to €13,211
mainly Receivables within one year (-€9,886) and Accrued charges and deferred income (-€1,350)
- Tangible fixed assets -€650
down €650 (-44.1%), from €1,475 to €825
- Reserves +€20,687
new in 2025: €20,687
- Profit (loss) carried forward -€19,104
down €19,104 (-100%), from €19,104 to €0
- Accrued charges and deferred income -€1,350
down €1,350 (-100%), from €1,350 to €0
- Other debts -€316
down €316 (-100%), from €316 to €0
- Gross operating margin -€22,736
down €22,736 (-87.4%), from €26,006 to €3,270
- Taxes -€3,936
down €3,936 (-81.9%), from €4,804 to €868
- Depreciation -€1,227
down €1,227 (-65.4%), from €1,877 to €650
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 | €30,578 | €30,590 | +€11 | 0.0% |
| Fixed assets | 21/28 | €1,475 | €825 | -€650 | -44.1% |
| Tangible fixed assets | 22/27 | €1,475 | €825 | -€650 | -44.1% |
| Plant, machinery and equipment | 23 | €1,475 | €825 | -€650 | -44.1% |
| Current assets | 29/58 | €29,104 | €29,765 | +€661 | +2.3% |
| Amounts receivable within one year | 40/41 | - | €9,886 | +€9,886 | |
| Other amounts receivable | 41 | - | €9,886 | +€9,886 | |
| Cash at bank and in hand | 54/58 | €22,384 | €13,211 | -€9,172 | -41.0% |
| Deferred charges and accrued income | 490/1 | €6,720 | €6,668 | -€53 | -0.8% |
| Total equity and liabilities | 10/49 | €30,578 | €30,590 | +€11 | 0.0% |
| Equity | 10/15 | €21,604 | €23,187 | +€1,583 | +7.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €20,687 | +€20,687 | |
| Distributable reserves | 133 | - | €20,687 | +€20,687 | |
| Profit (loss) carried forward | 14 | €19,104 | €0 | -€19,104 | -100% |
| Amounts payable | 17/49 | €8,974 | €7,403 | -€1,572 | -17.5% |
| Amounts payable within one year | 42/48 | €7,624 | €7,403 | -€222 | -2.9% |
| Trade debts | 44 | €686 | €902 | +€215 | +31.4% |
| Suppliers | 440/4 | €686 | €902 | +€215 | +31.4% |
| Taxes, remuneration and social security | 45 | €6,622 | €6,501 | -€121 | -1.8% |
| Taxes | 450/3 | €4,922 | €6,501 | +€1,579 | +32.1% |
| Remuneration and social security | 454/9 | €1,700 | €0 | -€1,700 | -100% |
| Other amounts payable | 47/48 | €316 | €0 | -€316 | -100% |
| Accrued charges and deferred income | 492/3 | €1,350 | €0 | -€1,350 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,877 | €650 | -€1,227 | -65.4% |
| Other operating charges | 640/8 | €169 | €28 | -€141 | -83.4% |
| Gross operating margin | 9900 | €26,006 | €3,270 | -€22,736 | -87.4% |
| Operating profit (loss) | 9901 | €23,961 | €2,592 | -€21,369 | -89.2% |
| Financial charges | 65/66B | €53 | €141 | +€88 | +168% |
| Recurring financial charges | 65 | €53 | €141 | +€88 | +168% |
| Profit (loss) for the period before taxes | 9903 | €23,908 | €2,451 | -€21,457 | -89.7% |
| Income taxes | 67/77 | €4,804 | €868 | -€3,936 | -81.9% |
| Profit (loss) for the period | 9904 | €19,104 | €1,583 | -€17,521 | -91.7% |
| Profit (loss) for the period to be appropriated | 9905 | €19,104 | €1,583 | -€17,521 | -91.7% |
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 21 October 2026 via checked.be.