NEMACIUC: 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.
NEMACIUC
Largest movements
- Receivables within one year +€48,278
up €48,278 (+145%), from €33,318 to €81,596
of which Other amounts receivable: +€44,731
- Cash -€18,781
down €18,781 (-69.1%), from €27,175 to €8,394
mainly Receivables within one year (-€48,278) and Tax, wage and social debts (-€3,438)
- Tangible fixed assets -€4,320
down €4,320 (-12.8%), from €33,648 to €29,328
of which Plant, machinery and equipment: -€14,567
- Trade debts +€24,479
up €24,479 (+328%), from €7,471 to €31,950
- Profit (loss) carried forward +€4,135
up €4,135 (+10.1%), from €41,094 to €45,230
- Tax, wage and social debts -€3,438
down €3,438 (-21.3%), from €16,109 to €12,671
of which Remuneration and social security: -€3,000
- Gross operating margin -€31,186
down €31,186 (-49.0%), from €63,696 to €32,510
- Taxes -€8,070
down €8,070 (-69.9%), from €11,539 to €3,469
- Other operating charges +€5,722
up €5,722 (+131%), from €4,370 to €10,091
- Depreciation -€2,871
down €2,871 (-47.3%), from €6,074 to €3,203
- Financial charges +€856
up €856 (+126%), from €678 to €1,534
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,674 | €119,851 | +€25,177 | +26.6% |
| Fixed assets | 21/28 | €33,648 | €29,328 | -€4,320 | -12.8% |
| Tangible fixed assets | 22/27 | €33,648 | €29,328 | -€4,320 | -12.8% |
| Plant, machinery and equipment | 23 | €14,567 | €0 | -€14,567 | -100% |
| Furniture and vehicles | 24 | €19,081 | €29,328 | +€10,247 | +53.7% |
| Current assets | 29/58 | €61,026 | €90,523 | +€29,497 | +48.3% |
| Amounts receivable within one year | 40/41 | €33,318 | €81,596 | +€48,278 | +145% |
| Trade receivables | 40 | €17,151 | €20,698 | +€3,547 | +20.7% |
| Other amounts receivable | 41 | €16,167 | €60,898 | +€44,731 | +277% |
| Cash at bank and in hand | 54/58 | €27,175 | €8,394 | -€18,781 | -69.1% |
| Deferred charges and accrued income | 490/1 | €533 | €533 | = | 0.0% |
| Total equity and liabilities | 10/49 | €94,674 | €119,851 | +€25,177 | +26.6% |
| Equity | 10/15 | €71,094 | €75,230 | +€4,135 | +5.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,094 | €45,230 | +€4,135 | +10.1% |
| Amounts payable | 17/49 | €23,580 | €44,621 | +€21,041 | +89.2% |
| Amounts payable within one year | 42/48 | €23,580 | €44,621 | +€21,041 | +89.2% |
| Trade debts | 44 | €7,471 | €31,950 | +€24,479 | +328% |
| Suppliers | 440/4 | €7,471 | €31,950 | +€24,479 | +328% |
| Taxes, remuneration and social security | 45 | €16,109 | €12,671 | -€3,438 | -21.3% |
| Taxes | 450/3 | €13,109 | €12,671 | -€438 | -3.3% |
| Remuneration and social security | 454/9 | €3,000 | €0 | -€3,000 | -100% |
| Remuneration, social security and pensions | 62 | - | €279 | +€279 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,074 | €3,203 | -€2,871 | -47.3% |
| Other operating charges | 640/8 | €4,370 | €10,091 | +€5,722 | +131% |
| Non-recurring operating charges | 66A | - | €9,799 | +€9,799 | |
| Gross operating margin | 9900 | €63,696 | €32,510 | -€31,186 | -49.0% |
| Operating profit (loss) | 9901 | €53,252 | €9,138 | -€44,114 | -82.8% |
| Financial income | 75/76B | €59 | €0 | -€59 | -100.0% |
| Recurring financial income | 75 | €59 | €0 | -€59 | -100.0% |
| Financial charges | 65/66B | €678 | €1,534 | +€856 | +126% |
| Recurring financial charges | 65 | €678 | €1,534 | +€856 | +126% |
| Profit (loss) for the period before taxes | 9903 | €52,633 | €7,604 | -€45,029 | -85.6% |
| Income taxes | 67/77 | €11,539 | €3,469 | -€8,070 | -69.9% |
| Profit (loss) for the period | 9904 | €41,094 | €4,135 | -€36,959 | -89.9% |
| Profit (loss) for the period to be appropriated | 9905 | €41,094 | €4,135 | -€36,959 | -89.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.