NANIM: 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.
NANIM
Largest movements
- Tangible fixed assets -€30,957
down €30,957 (-4.6%), from €677,786 to €646,829
- Reserves -€323,304
down €323,304 (-54.4%), from €594,575 to €271,271
of which Distributable reserves: -€310,000
- Contributions +€310,000
up €310,000, from €0 to €310,000
- Other debts -€10,513
down €10,513 (-10.2%), from €103,541 to €93,028
- Debts after one year -€9,197
down €9,197 (-24.4%), from €37,629 to €28,432
- Gross operating margin +€709
up €709 (+2.3%), from €31,313 to €32,022
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 | €756,076 | €722,881 | -€33,196 | -4.4% |
| Fixed assets | 21/28 | €677,786 | €646,829 | -€30,957 | -4.6% |
| Tangible fixed assets | 22/27 | €677,786 | €646,829 | -€30,957 | -4.6% |
| Land and buildings | 22 | €677,786 | €646,829 | -€30,957 | -4.6% |
| Current assets | 29/58 | €78,290 | €76,051 | -€2,239 | -2.9% |
| Cash at bank and in hand | 54/58 | €74,499 | €71,929 | -€2,570 | -3.5% |
| Deferred charges and accrued income | 490/1 | €3,791 | €4,123 | +€332 | +8.8% |
| Total equity and liabilities | 10/49 | €756,076 | €722,881 | -€33,196 | -4.4% |
| Equity | 10/15 | €594,497 | €580,918 | -€13,579 | -2.3% |
| Contributions | 10/11 | €0 | €310,000 | +€310,000 | |
| Reserves | 13 | €594,575 | €271,271 | -€323,304 | -54.4% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €215,437 | €202,133 | -€13,304 | -6.2% |
| Distributable reserves | 133 | €379,138 | €69,138 | -€310,000 | -81.8% |
| Profit (loss) carried forward | 14 | -€78 | -€353 | -€275 | -351% |
| Amounts payable | 17/49 | €161,579 | €141,963 | -€19,617 | -12.1% |
| Amounts payable after more than one year | 17 | €37,629 | €28,432 | -€9,197 | -24.4% |
| Financial debts | 170/4 | €37,629 | €28,432 | -€9,197 | -24.4% |
| Amounts payable within one year | 42/48 | €113,568 | €103,239 | -€10,330 | -9.1% |
| Current portion of amounts payable after more than one year | 42 | €9,060 | €9,197 | +€137 | +1.5% |
| Trade debts | 44 | €968 | €1,013 | +€46 | +4.8% |
| Suppliers | 440/4 | €968 | €1,013 | +€46 | +4.8% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €103,541 | €93,028 | -€10,513 | -10.2% |
| Accrued charges and deferred income | 492/3 | €10,382 | €10,292 | -€90 | -0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,957 | €30,957 | = | 0.0% |
| Other operating charges | 640/8 | €6,203 | €5,929 | -€273 | -4.4% |
| Gross operating margin | 9900 | €31,313 | €32,022 | +€709 | +2.3% |
| Operating profit (loss) | 9901 | -€5,847 | -€4,864 | +€983 | +16.8% |
| Financial charges | 65/66B | €8,751 | €8,715 | -€36 | -0.4% |
| Recurring financial charges | 65 | €8,751 | €8,715 | -€36 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | -€14,597 | -€13,579 | +€1,018 | +7.0% |
| Income taxes | 67/77 | €3 | €0 | -€3 | -100% |
| Profit (loss) for the period | 9904 | -€14,600 | -€13,579 | +€1,021 | +7.0% |
| Transfer from tax-exempt reserves | 789 | €13,304 | €13,304 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,295 | -€275 | +€1,021 | +78.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.