NEMEROSA: 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.
NEMEROSA
Largest movements
- Receivables within one year -€21,656
down €21,656 (-49.3%), from €43,953 to €22,297
of which Trade receivables: -€21,618
- Cash +€18,550
up €18,550 (+42.3%), from €43,837 to €62,388
mainly Other debts (+€35,642) and Receivables within one year (+€21,656)
- Tangible fixed assets -€2,079
down €2,079 (-27.8%), from €7,483 to €5,404
of which Furniture and vehicles: -€1,179
- Other debts +€35,642
up €35,642 (+2,700%), from €1,320 to €36,962
- Profit (loss) carried forward -€21,026
down €21,026 (-87.2%), from €24,119 to €3,093
- Trade debts -€19,819
down €19,819 (-85.8%), from €23,109 to €3,290
- Tax, wage and social debts -€2,620
down €2,620 (-18.4%), from €14,226 to €11,606
- Contributions +€2,600
up €2,600 (+16.3%), from €16,000 to €18,600
- Gross operating margin +€5,965
up €5,965 (+33.3%), from €17,919 to €23,884
- Taxes +€1,444
up €1,444 (+44.3%), from €3,256 to €4,700
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 | €97,253 | €92,030 | -€5,223 | -5.4% |
| Fixed assets | 21/28 | €7,612 | €5,533 | -€2,079 | -27.3% |
| Tangible fixed assets | 22/27 | €7,483 | €5,404 | -€2,079 | -27.8% |
| Furniture and vehicles | 24 | €1,636 | €457 | -€1,179 | -72.1% |
| Other tangible fixed assets | 26 | €5,846 | €4,947 | -€899 | -15.4% |
| Financial fixed assets | 28 | €129 | €129 | = | 0.0% |
| Current assets | 29/58 | €89,641 | €86,497 | -€3,144 | -3.5% |
| Amounts receivable within one year | 40/41 | €43,953 | €22,297 | -€21,656 | -49.3% |
| Trade receivables | 40 | €39,870 | €18,252 | -€21,618 | -54.2% |
| Other amounts receivable | 41 | €4,083 | €4,044 | -€39 | -0.9% |
| Cash at bank and in hand | 54/58 | €43,837 | €62,388 | +€18,550 | +42.3% |
| Deferred charges and accrued income | 490/1 | €1,851 | €1,813 | -€38 | -2.1% |
| Total equity and liabilities | 10/49 | €97,253 | €92,030 | -€5,223 | -5.4% |
| Equity | 10/15 | €58,597 | €40,171 | -€18,426 | -31.4% |
| Contributions | 10/11 | €16,000 | €18,600 | +€2,600 | +16.3% |
| Reserves | 13 | €18,478 | €18,478 | = | 0.0% |
| Distributable reserves | 133 | €18,478 | €18,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,119 | €3,093 | -€21,026 | -87.2% |
| Amounts payable | 17/49 | €38,656 | €51,859 | +€13,203 | +34.2% |
| Amounts payable within one year | 42/48 | €38,656 | €51,859 | +€13,203 | +34.2% |
| Trade debts | 44 | €23,109 | €3,290 | -€19,819 | -85.8% |
| Suppliers | 440/4 | €23,109 | €3,290 | -€19,819 | -85.8% |
| Taxes, remuneration and social security | 45 | €14,226 | €11,606 | -€2,620 | -18.4% |
| Taxes | 450/3 | €14,226 | €11,606 | -€2,620 | -18.4% |
| Other amounts payable | 47/48 | €1,320 | €36,962 | +€35,642 | +2,700% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,245 | €2,079 | -€166 | -7.4% |
| Other operating charges | 640/8 | €822 | €1,049 | +€227 | +27.6% |
| Gross operating margin | 9900 | €17,919 | €23,884 | +€5,965 | +33.3% |
| Operating profit (loss) | 9901 | €14,851 | €20,756 | +€5,905 | +39.8% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €2,250 | €2,082 | -€167 | -7.4% |
| Recurring financial charges | 65 | €2,250 | €2,082 | -€167 | -7.4% |
| Profit (loss) for the period before taxes | 9903 | €12,624 | €18,674 | +€6,050 | +47.9% |
| Income taxes | 67/77 | €3,256 | €4,700 | +€1,444 | +44.3% |
| Profit (loss) for the period | 9904 | €9,368 | €13,974 | +€4,606 | +49.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,368 | €13,974 | +€4,606 | +49.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.