LITTLE NEMO: what changed
Two fiscal 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.
LITTLE NEMO
Largest movements
- Cash -€3,889
down €3,889 (-49.7%), from €7,831 to €3,942
mainly Debts after one year (-€16,500) and Other debts (-€3,794)
- Debts after one year -€16,500
down €16,500 (-15.0%), from €110,000 to €93,500
- Short-term financial debts +€6,536
up €6,536 (+160.5%), from €4,072 to €10,607
- Profit (loss) carried forward +€4,678
up €4,678 (+19.9%), from €23,506 to €28,184
- Other debts -€3,794
down €3,794 (-7.8%), from €48,910 to €45,116
- Other operating charges -€7,105
down €7,105 (-83.8%), from €8,478 to €1,373
- Gross operating margin -€6,467
down €6,467 (-13.2%), from €49,123 to €42,656
- Depreciation -€2,249
down €2,249 (-40.0%), from €5,616 to €3,367
- Staff costs -€865
down €865 (-4.1%), from €21,233 to €20,368
- Taxes +€799
up €799 (+82.0%), from €975 to €1,774
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 | €353,568 | €345,110 | -€8,458 | -2.4% |
| Fixed assets | 21/28 | €14,323 | €10,940 | -€3,383 | -23.6% |
| Tangible fixed assets | 22/27 | €4,117 | €750 | -€3,367 | -81.8% |
| Furniture and vehicles | 24 | €2,291 | - | -€2,291 | |
| Other tangible fixed assets | 26 | €1,826 | €750 | -€1,075 | -58.9% |
| Financial fixed assets | 28 | €10,206 | €10,189 | -€17 | -0.2% |
| Current assets | 29/58 | €339,245 | €334,170 | -€5,075 | -1.5% |
| Stocks and contracts in progress | 3 | €328,839 | €328,632 | -€208 | -0.1% |
| Stocks | 30/36 | €328,839 | €328,632 | -€208 | -0.1% |
| Amounts receivable within one year | 40/41 | €763 | €1,514 | +€751 | +98.4% |
| Trade receivables | 40 | €763 | €1,514 | +€751 | +98.4% |
| Cash at bank and in hand | 54/58 | €7,831 | €3,942 | -€3,889 | -49.7% |
| Deferred charges and accrued income | 490/1 | €1,812 | €83 | -€1,729 | -95.4% |
| Total equity and liabilities | 10/49 | €353,568 | €345,110 | -€8,458 | -2.4% |
| Equity | 10/15 | €167,489 | €172,167 | +€4,678 | +2.8% |
| Contributions | 10/11 | €18,815 | €18,815 | = | 0.0% |
| Reserves | 13 | €125,168 | €125,168 | = | 0.0% |
| Distributable reserves | 133 | €125,168 | €125,168 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,506 | €28,184 | +€4,678 | +19.9% |
| Amounts payable | 17/49 | €186,080 | €172,943 | -€13,136 | -7.1% |
| Amounts payable after more than one year | 17 | €110,000 | €93,500 | -€16,500 | -15.0% |
| Other amounts payable | 178/9 | €110,000 | €93,500 | -€16,500 | -15.0% |
| Amounts payable within one year | 42/48 | €76,080 | €79,443 | +€3,364 | +4.4% |
| Current portion of amounts payable after more than one year | 42 | €2,961 | - | -€2,961 | |
| Financial debts | 43 | €4,072 | €10,607 | +€6,536 | +160.5% |
| Other loans | 439 | €4,072 | €10,607 | +€6,536 | +160.5% |
| Trade debts | 44 | €5,533 | €8,822 | +€3,289 | +59.4% |
| Suppliers | 440/4 | €5,533 | €8,822 | +€3,289 | +59.4% |
| Taxes, remuneration and social security | 45 | €14,604 | €14,898 | +€294 | +2.0% |
| Taxes | 450/3 | €8,593 | €8,829 | +€237 | +2.8% |
| Remuneration and social security | 454/9 | €6,011 | €6,069 | +€57 | +1.0% |
| Other amounts payable | 47/48 | €48,910 | €45,116 | -€3,794 | -7.8% |
| Remuneration, social security and pensions | 62 | €21,233 | €20,368 | -€865 | -4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,616 | €3,367 | -€2,249 | -40.0% |
| Other operating charges | 640/8 | €8,478 | €1,373 | -€7,105 | -83.8% |
| Gross operating margin | 9900 | €49,123 | €42,656 | -€6,467 | -13.2% |
| Operating profit (loss) | 9901 | €13,797 | €17,548 | +€3,751 | +27.2% |
| Financial income | 75/76B | €57 | €9 | -€47 | -83.4% |
| Recurring financial income | 75 | €57 | €9 | -€47 | -83.4% |
| Financial charges | 65/66B | €11,072 | €11,106 | +€34 | +0.3% |
| Recurring financial charges | 65 | €11,072 | €11,106 | +€34 | +0.3% |
| Profit (loss) for the period before taxes | 9903 | €2,782 | €6,452 | +€3,670 | +131.9% |
| Income taxes | 67/77 | €975 | €1,774 | +€799 | +82.0% |
| Profit (loss) for the period | 9904 | €1,807 | €4,678 | +€2,871 | +158.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,807 | €4,678 | +€2,871 | +158.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.