NEARMI: 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.
NEARMI
Largest movements
- Receivables within one year -€18,266
down €18,266 (-66.2%), from €27,586 to €9,320
of which Trade receivables: -€15,550
- Cash +€9,952
up €9,952 (+97.0%), from €10,255 to €20,207
mainly Receivables within one year (+€18,266) and Other debts (+€2,858)
- Deferred charges and accrued income -€2,330
down €2,330 (-95.6%), from €2,438 to €108
- Tangible fixed assets +€2,049
up €2,049 (+92.5%), from €2,216 to €4,265
- Financial fixed assets +€980
new in 2025: €980
- Trade debts -€10,414
down €10,414 (-95.1%), from €10,950 to €536
- Other debts +€2,858
new in 2025: €2,858
- Tax, wage and social debts -€2,334
down €2,334 (-36.6%), from €6,381 to €4,046
- Reserves +€2,200
new in 2025: €2,200
- Gross operating margin -€7,404
down €7,404 (-47.9%), from €15,465 to €8,061
- Taxes -€696
down €696 (-27.0%), from €2,575 to €1,878
- Financial income +€299
up €299 (+187%), from €160 to €459
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 | €42,494 | €34,879 | -€7,615 | -17.9% |
| Fixed assets | 21/28 | €2,216 | €5,245 | +€3,029 | +137% |
| Tangible fixed assets | 22/27 | €2,216 | €4,265 | +€2,049 | +92.5% |
| Furniture and vehicles | 24 | €2,216 | €4,265 | +€2,049 | +92.5% |
| Financial fixed assets | 28 | - | €980 | +€980 | |
| Current assets | 29/58 | €40,279 | €29,634 | -€10,645 | -26.4% |
| Amounts receivable within one year | 40/41 | €27,586 | €9,320 | -€18,266 | -66.2% |
| Trade receivables | 40 | €18,430 | €2,879 | -€15,550 | -84.4% |
| Other amounts receivable | 41 | €9,156 | €6,440 | -€2,716 | -29.7% |
| Cash at bank and in hand | 54/58 | €10,255 | €20,207 | +€9,952 | +97.0% |
| Deferred charges and accrued income | 490/1 | €2,438 | €108 | -€2,330 | -95.6% |
| Total equity and liabilities | 10/49 | €42,494 | €34,879 | -€7,615 | -17.9% |
| Equity | 10/15 | €25,163 | €27,439 | +€2,275 | +9.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €2,200 | +€2,200 | |
| Distributable reserves | 133 | - | €2,200 | +€2,200 | |
| Profit (loss) carried forward | 14 | €21,163 | €21,239 | +€75 | +0.4% |
| Amounts payable | 17/49 | €17,331 | €7,440 | -€9,891 | -57.1% |
| Amounts payable within one year | 42/48 | €17,331 | €7,440 | -€9,891 | -57.1% |
| Trade debts | 44 | €10,950 | €536 | -€10,414 | -95.1% |
| Suppliers | 440/4 | €10,950 | €536 | -€10,414 | -95.1% |
| Taxes, remuneration and social security | 45 | €6,381 | €4,046 | -€2,334 | -36.6% |
| Taxes | 450/3 | €6,381 | €4,046 | -€2,334 | -36.6% |
| Other amounts payable | 47/48 | - | €2,858 | +€2,858 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,638 | €1,730 | +€92 | +5.6% |
| Gross operating margin | 9900 | €15,465 | €8,061 | -€7,404 | -47.9% |
| Operating profit (loss) | 9901 | €13,826 | €6,330 | -€7,496 | -54.2% |
| Financial income | 75/76B | €160 | €459 | +€299 | +187% |
| Recurring financial income | 75 | €160 | €459 | +€299 | +187% |
| Financial charges | 65/66B | €2,697 | €2,636 | -€61 | -2.3% |
| Recurring financial charges | 65 | €2,697 | €2,636 | -€61 | -2.3% |
| Profit (loss) for the period before taxes | 9903 | €11,290 | €4,154 | -€7,136 | -63.2% |
| Income taxes | 67/77 | €2,575 | €1,878 | -€696 | -27.0% |
| Profit (loss) for the period | 9904 | €8,715 | €2,275 | -€6,440 | -73.9% |
| Profit (loss) for the period to be appropriated | 9905 | €8,715 | €2,275 | -€6,440 | -73.9% |
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 29 October 2026 via checked.be.