Nemali: 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.
Nemali
Largest movements
- Receivables within one year +€16,312
up €16,312 (+407.2%), from €4,006 to €20,318
of which Trade receivables: +€18,876
- Cash -€12,532
down €12,532 (-40.9%), from €30,655 to €18,123
mainly Contributions, distributions and other (-€112,649) and Receivables within one year (-€16,312)
- Deferred charges and accrued income -€3,940
down €3,940 (-66.0%), from €5,968 to €2,028
- Tangible fixed assets +€1,782
up €1,782 (+304.5%), from €585 to €2,367
- Profit (loss) carried forward -€37,235
down €37,235 (-98.9%), from €37,649 to €415
- Other debts +€30,392
up €30,392 (+4442.2%), from €684 to €31,076
- Tax, wage and social debts +€9,451
up €9,451 (+908.7%), from €1,040 to €10,491
- Trade debts -€986
down €986 (-53.6%), from €1,841 to €855
- Gross operating margin +€46,552
up €46,552 (+94.8%), from €49,112 to €95,665
- Taxes +€9,361
up €9,361 (+97.5%), from €9,598 to €18,960
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 | €41,214 | €42,837 | +€1,622 | +3.9% |
| Fixed assets | 21/28 | €585 | €2,367 | +€1,782 | +304.5% |
| Tangible fixed assets | 22/27 | €585 | €2,367 | +€1,782 | +304.5% |
| Furniture and vehicles | 24 | €585 | €2,367 | +€1,782 | +304.5% |
| Current assets | 29/58 | €40,629 | €40,469 | -€160 | -0.4% |
| Amounts receivable within one year | 40/41 | €4,006 | €20,318 | +€16,312 | +407.2% |
| Trade receivables | 40 | €0 | €18,876 | +€18,876 | |
| Other amounts receivable | 41 | €4,006 | €1,442 | -€2,564 | -64.0% |
| Cash at bank and in hand | 54/58 | €30,655 | €18,123 | -€12,532 | -40.9% |
| Deferred charges and accrued income | 490/1 | €5,968 | €2,028 | -€3,940 | -66.0% |
| Total equity and liabilities | 10/49 | €41,214 | €42,837 | +€1,622 | +3.9% |
| Equity | 10/15 | €37,649 | €415 | -€37,235 | -98.9% |
| Profit (loss) carried forward | 14 | €37,649 | €415 | -€37,235 | -98.9% |
| Amounts payable | 17/49 | €3,565 | €42,422 | +€38,857 | +1089.9% |
| Amounts payable within one year | 42/48 | €3,565 | €42,422 | +€38,857 | +1089.9% |
| Trade debts | 44 | €1,841 | €855 | -€986 | -53.6% |
| Suppliers | 440/4 | €1,841 | €855 | -€986 | -53.6% |
| Taxes, remuneration and social security | 45 | €1,040 | €10,491 | +€9,451 | +908.7% |
| Taxes | 450/3 | €1,040 | €10,491 | +€9,451 | +908.7% |
| Other amounts payable | 47/48 | €684 | €31,076 | +€30,392 | +4442.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,209 | €627 | -€582 | -48.2% |
| Other operating charges | 640/8 | €604 | €623 | +€20 | +3.2% |
| Gross operating margin | 9900 | €49,112 | €95,665 | +€46,552 | +94.8% |
| Operating profit (loss) | 9901 | €47,300 | €94,415 | +€47,115 | +99.6% |
| Financial income | 75/76B | €0 | €0 | -€0 | -66.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -66.7% |
| Financial charges | 65/66B | €52 | €40 | -€12 | -22.5% |
| Recurring financial charges | 65 | €52 | €40 | -€12 | -22.5% |
| Profit (loss) for the period before taxes | 9903 | €47,247 | €94,374 | +€47,127 | +99.7% |
| Income taxes | 67/77 | €9,598 | €18,960 | +€9,361 | +97.5% |
| Profit (loss) for the period | 9904 | €37,649 | €75,415 | +€37,765 | +100.3% |
| Profit (loss) for the period to be appropriated | 9905 | €37,649 | €75,415 | +€37,765 | +100.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.