Claire NIMAL: 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.
Claire NIMAL
Largest movements
- Cash -€47,190
down €47,190 (-69.8%), from €67,611 to €20,421
mainly Advances received (-€30,000) and Contributions, distributions and other (-€24,000)
- Deferred charges and accrued income -€14,727
down €14,727 (-87.8%), from €16,764 to €2,037
- Tangible fixed assets -€5,218
down €5,218 (-56.5%), from €9,231 to €4,013
of which Furniture and vehicles: -€4,512
- Receivables within one year +€2,784
up €2,784 (+83.9%), from €3,320 to €6,104
- Profit (loss) carried forward -€31,031
down €31,031, from €24,251 to -€6,781
- Advances received -€30,000
no longer reported in 2025 (was €30,000)
- Other debts -€2,104
down €2,104 (-10.4%), from €20,162 to €18,058
- Trade debts -€1,686
down €1,686 (-98.6%), from €1,710 to €24
- Gross operating margin -€6,054
down €6,054, from €5,194 to -€860
- Financial charges -€402
down €402 (-82.1%), from €490 to €88
- Depreciation +€371
up €371 (+7.7%), from €4,847 to €5,218
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 | €96,926 | €32,575 | -€64,351 | -66.4% |
| Fixed assets | 21/28 | €9,231 | €4,013 | -€5,218 | -56.5% |
| Tangible fixed assets | 22/27 | €9,231 | €4,013 | -€5,218 | -56.5% |
| Plant, machinery and equipment | 23 | €2,284 | €1,578 | -€706 | -30.9% |
| Furniture and vehicles | 24 | €6,947 | €2,435 | -€4,512 | -64.9% |
| Current assets | 29/58 | €87,695 | €28,562 | -€59,133 | -67.4% |
| Amounts receivable within one year | 40/41 | €3,320 | €6,104 | +€2,784 | +83.9% |
| Other amounts receivable | 41 | €3,320 | €6,104 | +€2,784 | +83.9% |
| Cash at bank and in hand | 54/58 | €67,611 | €20,421 | -€47,190 | -69.8% |
| Deferred charges and accrued income | 490/1 | €16,764 | €2,037 | -€14,727 | -87.8% |
| Total equity and liabilities | 10/49 | €96,926 | €32,575 | -€64,351 | -66.4% |
| Equity | 10/15 | €44,711 | €13,679 | -€31,031 | -69.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,251 | -€6,781 | -€31,031 | |
| Amounts payable | 17/49 | €52,216 | €18,896 | -€33,320 | -63.8% |
| Amounts payable within one year | 42/48 | €52,216 | €18,896 | -€33,320 | -63.8% |
| Trade debts | 44 | €1,710 | €24 | -€1,686 | -98.6% |
| Suppliers | 440/4 | €1,710 | €24 | -€1,686 | -98.6% |
| Advances received on contracts in progress | 46 | €30,000 | - | -€30,000 | |
| Taxes, remuneration and social security | 45 | €344 | €814 | +€470 | +137% |
| Taxes | 450/3 | €344 | €814 | +€470 | +137% |
| Other amounts payable | 47/48 | €20,162 | €18,058 | -€2,104 | -10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,847 | €5,218 | +€371 | +7.7% |
| Other operating charges | 640/8 | €682 | €701 | +€18 | +2.7% |
| Gross operating margin | 9900 | €5,194 | -€860 | -€6,054 | |
| Operating profit (loss) | 9901 | -€335 | -€6,779 | -€6,444 | -1,924% |
| Financial charges | 65/66B | €490 | €88 | -€402 | -82.1% |
| Recurring financial charges | 65 | €490 | €88 | -€402 | -82.1% |
| Profit (loss) for the period before taxes | 9903 | -€825 | -€6,866 | -€6,042 | -733% |
| Income taxes | 67/77 | €160 | €165 | +€5 | +3.1% |
| Profit (loss) for the period | 9904 | -€985 | -€7,031 | -€6,047 | -614% |
| Profit (loss) for the period to be appropriated | 9905 | -€985 | -€7,031 | -€6,047 | -614% |
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 28 October 2026 via checked.be.