NEMEOS: what changed
NEMEOS
Largest movements
- Cash -€88,575
down €88,575 (-58.9%), from €150,369 to €61,794
mainly Contributions, distributions and other (-€135,871) and Tax, wage and social debts (-€27,148)
- Deferred charges and accrued income -€20,000
down €20,000 (-100%), from €20,000 to €0
- Receivables within one year +€19,796
up €19,796 (+88.3%), from €22,427 to €42,223
of which Trade receivables: +€21,716
- Reserves -€89,521
down €89,521 (-57.2%), from €156,415 to €66,895
- Tax, wage and social debts -€27,148
down €27,148 (-80.7%), from €33,641 to €6,493
of which Taxes: -€25,348
- Advances received +€16,570
new in 2025: €16,570
- Trade debts +€11,107
up €11,107 (+297%), from €3,739 to €14,846
- Gross operating margin -€38,931
down €38,931 (-38.3%), from €101,567 to €62,636
- Taxes -€7,005
down €7,005 (-33.0%), from €21,238 to €14,233
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €193,797 | €105,018 | -€88,779 | -45.8% |
| Fixed assets | 21/28 | €1,000 | €1,000 | = | 0.0% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €192,797 | €104,018 | -€88,779 | -46.0% |
| Amounts receivable within one year | 40/41 | €22,427 | €42,223 | +€19,796 | +88.3% |
| Trade receivables | 40 | €16,740 | €38,456 | +€21,716 | +130% |
| Other amounts receivable | 41 | €5,687 | €3,767 | -€1,920 | -33.8% |
| Cash at bank and in hand | 54/58 | €150,369 | €61,794 | -€88,575 | -58.9% |
| Deferred charges and accrued income | 490/1 | €20,000 | €0 | -€20,000 | -100% |
| Total equity and liabilities | 10/49 | €193,797 | €105,018 | -€88,779 | -45.8% |
| Equity | 10/15 | €156,416 | €66,896 | -€89,521 | -57.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €156,415 | €66,895 | -€89,521 | -57.2% |
| Distributable reserves | 133 | €156,415 | €66,895 | -€89,521 | -57.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €37,380 | €38,122 | +€741 | +2.0% |
| Amounts payable within one year | 42/48 | €37,380 | €38,122 | +€741 | +2.0% |
| Financial debts | 43 | €0 | - | = | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €3,739 | €14,846 | +€11,107 | +297% |
| Suppliers | 440/4 | €3,739 | €14,846 | +€11,107 | +297% |
| Advances received on contracts in progress | 46 | - | €16,570 | +€16,570 | |
| Taxes, remuneration and social security | 45 | €33,641 | €6,493 | -€27,148 | -80.7% |
| Taxes | 450/3 | €31,841 | €6,493 | -€25,348 | -79.6% |
| Remuneration and social security | 454/9 | €1,800 | €0 | -€1,800 | -100% |
| Other amounts payable | 47/48 | €0 | €213 | +€213 | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €393 | €801 | +€408 | +104% |
| Gross operating margin | 9900 | €101,567 | €62,636 | -€38,931 | -38.3% |
| Operating profit (loss) | 9901 | €101,174 | €61,836 | -€39,339 | -38.9% |
| Financial charges | 65/66B | €1,420 | €1,253 | -€167 | -11.8% |
| Recurring financial charges | 65 | €1,420 | €1,253 | -€167 | -11.8% |
| Profit (loss) for the period before taxes | 9903 | €99,754 | €60,583 | -€39,171 | -39.3% |
| Income taxes | 67/77 | €21,238 | €14,233 | -€7,005 | -33.0% |
| Profit (loss) for the period | 9904 | €78,516 | €46,350 | -€32,166 | -41.0% |
| Profit (loss) for the period to be appropriated | 9905 | €78,516 | €46,350 | -€32,166 | -41.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.