NEIMIS: 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.
NEIMIS
Largest movements
- Receivables within one year -€6,237
down €6,237 (-9.2%), from €67,998 to €61,761
- Reserves +€6,180
up €6,180 (+21.5%), from €28,786 to €34,967
- Current portion of long-term debt -€5,705
down €5,705 (-64.2%), from €8,883 to €3,178
- Trade debts -€3,381
down €3,381 (-7.9%), from €42,913 to €39,532
- Debts after one year -€3,017
no longer reported in 2025 (was €3,017)
- Tax, wage and social debts -€1,747
down €1,747 (-11.3%), from €15,479 to €13,732
- Gross operating margin -€14,811
down €14,811 (-41.4%), from €35,758 to €20,947
- Taxes -€3,419
down €3,419 (-44.5%), from €7,682 to €4,263
- Other operating charges +€2,652
up €2,652 (+109.3%), from €2,426 to €5,078
- Financial charges +€907
up €907 (+29.5%), from €3,071 to €3,978
- Financial income -€797
no longer reported in 2025 (was €797)
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 | €122,596 | €114,899 | -€7,697 | -6.3% |
| Fixed assets | 21/28 | €8,869 | €8,094 | -€776 | -8.7% |
| Tangible fixed assets | 22/27 | €4,069 | €3,294 | -€776 | -19.1% |
| Furniture and vehicles | 24 | €4,069 | €3,294 | -€776 | -19.1% |
| Financial fixed assets | 28 | €4,800 | €4,800 | = | 0.0% |
| Current assets | 29/58 | €113,727 | €106,805 | -€6,922 | -6.1% |
| Amounts receivable after more than one year | 29 | €34,168 | €33,628 | -€540 | -1.6% |
| Other amounts receivable | 291 | €34,168 | €33,628 | -€540 | -1.6% |
| Stocks and contracts in progress | 3 | €10,000 | €10,000 | = | 0.0% |
| Stocks | 30/36 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,998 | €61,761 | -€6,237 | -9.2% |
| Trade receivables | 40 | €67,998 | €61,761 | -€6,237 | -9.2% |
| Cash at bank and in hand | 54/58 | €157 | €12 | -€145 | -92.2% |
| Deferred charges and accrued income | 490/1 | €1,404 | €1,404 | = | 0.0% |
| Total equity and liabilities | 10/49 | €122,596 | €114,899 | -€7,697 | -6.3% |
| Equity | 10/15 | €50,027 | €56,207 | +€6,180 | +12.4% |
| Reserves | 13 | €28,786 | €34,967 | +€6,180 | +21.5% |
| Distributable reserves | 133 | €28,786 | €34,967 | +€6,180 | +21.5% |
| Profit (loss) carried forward | 14 | €21,241 | €21,241 | = | 0.0% |
| Amounts payable | 17/49 | €72,569 | €58,692 | -€13,877 | -19.1% |
| Amounts payable after more than one year | 17 | €3,017 | - | -€3,017 | |
| Financial debts | 170/4 | €3,017 | - | -€3,017 | |
| Amounts payable within one year | 42/48 | €69,552 | €58,692 | -€10,860 | -15.6% |
| Current portion of amounts payable after more than one year | 42 | €8,883 | €3,178 | -€5,705 | -64.2% |
| Trade debts | 44 | €42,913 | €39,532 | -€3,381 | -7.9% |
| Suppliers | 440/4 | €42,913 | €39,532 | -€3,381 | -7.9% |
| Advances received on contracts in progress | 46 | €2,250 | €2,250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €15,479 | €13,732 | -€1,747 | -11.3% |
| Taxes | 450/3 | €15,479 | €13,732 | -€1,747 | -11.3% |
| Other amounts payable | 47/48 | €27 | - | -€27 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,611 | €1,447 | -€164 | -10.2% |
| Other operating charges | 640/8 | €2,426 | €5,078 | +€2,652 | +109.3% |
| Gross operating margin | 9900 | €35,758 | €20,947 | -€14,811 | -41.4% |
| Operating profit (loss) | 9901 | €31,721 | €14,421 | -€17,300 | -54.5% |
| Financial income | 75/76B | €797 | - | -€797 | |
| Recurring financial income | 75 | €797 | - | -€797 | |
| Financial charges | 65/66B | €3,071 | €3,978 | +€907 | +29.5% |
| Recurring financial charges | 65 | €3,071 | €3,978 | +€907 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €29,447 | €10,443 | -€19,004 | -64.5% |
| Income taxes | 67/77 | €7,682 | €4,263 | -€3,419 | -44.5% |
| Profit (loss) for the period | 9904 | €21,765 | €6,180 | -€15,585 | -71.6% |
| Profit (loss) for the period to be appropriated | 9905 | €21,765 | €6,180 | -€15,585 | -71.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.