NAPIMMO: 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.
NAPIMMO
Largest movements
- Receivables within one year +€7,291
up €7,291 (+76.6%), from €9,515 to €16,806
- Tangible fixed assets -€3,257
down €3,257 (-2.7%), from €118,802 to €115,545
of which Land and buildings: -€1,638
- Profit (loss) carried forward +€4,745
up €4,745 (+6.8%), from €70,291 to €75,036
- Depreciation -€3,277
down €3,277 (-50.1%), from €6,534 to €3,257
- Gross operating margin +€1,159
up €1,159 (+12.6%), from €9,229 to €10,387
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 | €130,620 | €135,337 | +€4,717 | +3.6% |
| Fixed assets | 21/28 | €118,802 | €115,545 | -€3,257 | -2.7% |
| Tangible fixed assets | 22/27 | €118,802 | €115,545 | -€3,257 | -2.7% |
| Land and buildings | 22 | €104,919 | €103,281 | -€1,638 | -1.6% |
| Plant, machinery and equipment | 23 | €13,883 | €12,264 | -€1,619 | -11.7% |
| Current assets | 29/58 | €11,818 | €19,792 | +€7,974 | +67.5% |
| Amounts receivable within one year | 40/41 | €9,515 | €16,806 | +€7,291 | +76.6% |
| Other amounts receivable | 41 | €9,515 | €16,806 | +€7,291 | +76.6% |
| Cash at bank and in hand | 54/58 | €238 | €935 | +€697 | +292.8% |
| Deferred charges and accrued income | 490/1 | €2,065 | €2,051 | -€13 | -0.7% |
| Total equity and liabilities | 10/49 | €130,620 | €135,337 | +€4,717 | +3.6% |
| Equity | 10/15 | €127,351 | €132,096 | +€4,745 | +3.7% |
| Contributions | 10/11 | €57,059 | €57,059 | = | 0.0% |
| Profit (loss) carried forward | 14 | €70,291 | €75,036 | +€4,745 | +6.8% |
| Amounts payable | 17/49 | €3,269 | €3,241 | -€28 | -0.9% |
| Amounts payable within one year | 42/48 | €3,256 | €3,228 | -€28 | -0.9% |
| Trade debts | 44 | €3,138 | €3,228 | +€91 | +2.9% |
| Suppliers | 440/4 | €3,138 | €3,228 | +€91 | +2.9% |
| Other amounts payable | 47/48 | €119 | - | -€119 | |
| Accrued charges and deferred income | 492/3 | €13 | €13 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,534 | €3,257 | -€3,277 | -50.1% |
| Other operating charges | 640/8 | €2,168 | €2,232 | +€64 | +3.0% |
| Gross operating margin | 9900 | €9,229 | €10,387 | +€1,159 | +12.6% |
| Operating profit (loss) | 9901 | €527 | €4,898 | +€4,371 | +829.9% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €373 | €4,745 | +€4,371 | +1170.5% |
| Profit (loss) for the period | 9904 | €373 | €4,745 | +€4,371 | +1170.5% |
| Profit (loss) for the period to be appropriated | 9905 | €373 | €4,745 | +€4,371 | +1170.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.