Nassimmo: 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.
Nassimmo
Largest movements
- Tangible fixed assets -€91,270
down €91,270 (-4.3%), from €2.1m to €2.0m
of which Land and buildings: -€90,880
- Cash -€43,400
down €43,400 (-32.8%), from €132,339 to €88,939
mainly Debts after one year (-€87,121) and Net result for the year (-€47,339)
- Receivables within one year +€25,000
up €25,000 (+374.2%), from €6,681 to €31,681
of which Other amounts receivable: +€25,000
- Deferred charges and accrued income -€24,099
down €24,099 (-97.2%), from €24,785 to €686
- Debts after one year -€87,121
down €87,121 (-6.8%), from €1.3m to €1.2m
of which Financial debts: -€87,121
- Profit (loss) carried forward -€47,339
down €47,339, from €40,137 to -€7,202
- Depreciation -€34,474
down €34,474 (-27.4%), from €125,744 to €91,270
- Gross operating margin -€31,471
down €31,471 (-26.7%), from €117,795 to €86,324
- Taxes -€3,199
down €3,199, from €2,199 to -€1,000
- Other operating charges -€1,704
down €1,704 (-9.0%), from €18,970 to €17,266
- Financial charges -€1,559
down €1,559 (-5.6%), from €27,685 to €26,126
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 | €2,304,168 | €2,170,398 | -€133,770 | -5.8% |
| Fixed assets | 21/28 | €2,140,363 | €2,049,093 | -€91,270 | -4.3% |
| Tangible fixed assets | 22/27 | €2,140,363 | €2,049,093 | -€91,270 | -4.3% |
| Land and buildings | 22 | €2,139,906 | €2,049,026 | -€90,880 | -4.2% |
| Plant, machinery and equipment | 23 | €457 | €67 | -€390 | -85.3% |
| Current assets | 29/58 | €163,805 | €121,305 | -€42,499 | -25.9% |
| Amounts receivable within one year | 40/41 | €6,681 | €31,681 | +€25,000 | +374.2% |
| Trade receivables | 40 | €2,880 | €2,880 | = | 0.0% |
| Other amounts receivable | 41 | €3,801 | €28,801 | +€25,000 | +657.7% |
| Cash at bank and in hand | 54/58 | €132,339 | €88,939 | -€43,400 | -32.8% |
| Deferred charges and accrued income | 490/1 | €24,785 | €686 | -€24,099 | -97.2% |
| Total equity and liabilities | 10/49 | €2,304,168 | €2,170,398 | -€133,770 | -5.8% |
| Equity | 10/15 | €59,894 | €12,556 | -€47,339 | -79.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,166 | €1,166 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,166 | €1,166 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,166 | €1,166 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,137 | -€7,202 | -€47,339 | |
| Amounts payable | 17/49 | €2,244,274 | €2,157,843 | -€86,431 | -3.9% |
| Amounts payable after more than one year | 17 | €1,272,392 | €1,185,271 | -€87,121 | -6.8% |
| Financial debts | 170/4 | €1,258,472 | €1,171,351 | -€87,121 | -6.9% |
| Other amounts payable | 178/9 | €13,920 | €13,920 | = | 0.0% |
| Amounts payable within one year | 42/48 | €971,882 | €972,572 | +€690 | +0.1% |
| Current portion of amounts payable after more than one year | 42 | €86,384 | €87,121 | +€737 | +0.9% |
| Trade debts | 44 | €6,404 | €1,281 | -€5,123 | -80.0% |
| Suppliers | 440/4 | €6,404 | €1,281 | -€5,123 | -80.0% |
| Other amounts payable | 47/48 | €879,094 | €884,170 | +€5,076 | +0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €125,744 | €91,270 | -€34,474 | -27.4% |
| Other operating charges | 640/8 | €18,970 | €17,266 | -€1,704 | -9.0% |
| Gross operating margin | 9900 | €117,795 | €86,324 | -€31,471 | -26.7% |
| Operating profit (loss) | 9901 | -€26,920 | -€22,213 | +€4,707 | +17.5% |
| Financial charges | 65/66B | €27,685 | €26,126 | -€1,559 | -5.6% |
| Recurring financial charges | 65 | €27,685 | €26,126 | -€1,559 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | -€54,605 | -€48,339 | +€6,266 | +11.5% |
| Transfer from deferred taxes | 780 | €71,701 | €0 | -€71,701 | -100.0% |
| Income taxes | 67/77 | €2,199 | -€1,000 | -€3,199 | |
| Profit (loss) for the period | 9904 | €14,897 | -€47,339 | -€62,236 | |
| Transfer from tax-exempt reserves | 789 | €215,103 | €0 | -€215,103 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €230,000 | -€47,339 | -€277,339 |
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 9 October 2026 via checked.be.