Nemi: 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.
Nemi
Largest movements
- Cash +€405,551
up €405,551 (+162%), from €249,879 to €655,429
mainly Net result for the year (+€259,165) and Current investments (+€200,000)
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Reserves +€189,135
up €189,135 (+18.9%), from €1.0m to €1.2m
- Financial income +€77,295
up €77,295 (+37.6%), from €205,443 to €282,738
- Taxes +€10,383
up €10,383 (+55.4%), from €18,744 to €29,127
- Gross operating margin +€9,072
up €9,072 (+80.1%), from €11,331 to €20,403
- Other operating charges -€588
down €588 (-29.0%), from €2,027 to €1,439
- Financial charges -€387
down €387 (-28.9%), from €1,341 to €954
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 | €1,069,211 | €1,255,123 | +€185,912 | +17.4% |
| Fixed assets | 21/28 | €600,192 | €592,159 | -€8,032 | -1.3% |
| Tangible fixed assets | 22/27 | €50,192 | €42,159 | -€8,032 | -16.0% |
| Furniture and vehicles | 24 | €50,192 | €42,159 | -€8,032 | -16.0% |
| Financial fixed assets | 28 | €550,000 | €550,000 | = | 0.0% |
| Current assets | 29/58 | €469,019 | €662,964 | +€193,944 | +41.4% |
| Amounts receivable within one year | 40/41 | €14,227 | €6,231 | -€7,997 | -56.2% |
| Trade receivables | 40 | €9,000 | €0 | -€9,000 | -100% |
| Other amounts receivable | 41 | €5,227 | €6,231 | +€1,003 | +19.2% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €249,879 | €655,429 | +€405,551 | +162% |
| Deferred charges and accrued income | 490/1 | €4,913 | €1,304 | -€3,610 | -73.5% |
| Total equity and liabilities | 10/49 | €1,069,211 | €1,255,123 | +€185,912 | +17.4% |
| Equity | 10/15 | €1,000,180 | €1,189,315 | +€189,135 | +18.9% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €1,000,179 | €1,189,314 | +€189,135 | +18.9% |
| Distributable reserves | 133 | €1,000,179 | €1,189,314 | +€189,135 | +18.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,031 | €65,808 | -€3,222 | -4.7% |
| Amounts payable after more than one year | 17 | €29,003 | €18,618 | -€10,385 | -35.8% |
| Financial debts | 170/4 | €29,003 | €18,618 | -€10,385 | -35.8% |
| Amounts payable within one year | 42/48 | €39,060 | €46,192 | +€7,132 | +18.3% |
| Current portion of amounts payable after more than one year | 42 | €10,205 | €10,385 | +€180 | +1.8% |
| Trade debts | 44 | €1,888 | €1,469 | -€419 | -22.2% |
| Suppliers | 440/4 | €1,888 | €1,469 | -€419 | -22.2% |
| Taxes, remuneration and social security | 45 | €23,589 | €34,338 | +€10,749 | +45.6% |
| Taxes | 450/3 | €23,589 | €34,338 | +€10,749 | +45.6% |
| Other amounts payable | 47/48 | €3,378 | €0 | -€3,378 | -100% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,187 | €12,457 | +€270 | +2.2% |
| Other operating charges | 640/8 | €2,027 | €1,439 | -€588 | -29.0% |
| Gross operating margin | 9900 | €11,331 | €20,403 | +€9,072 | +80.1% |
| Operating profit (loss) | 9901 | -€2,883 | €6,507 | +€9,390 | |
| Financial income | 75/76B | €205,443 | €282,738 | +€77,295 | +37.6% |
| Recurring financial income | 75 | €205,443 | €282,738 | +€77,295 | +37.6% |
| Financial charges | 65/66B | €1,341 | €954 | -€387 | -28.9% |
| Recurring financial charges | 65 | €1,341 | €954 | -€387 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €201,219 | €288,291 | +€87,072 | +43.3% |
| Income taxes | 67/77 | €18,744 | €29,127 | +€10,383 | +55.4% |
| Profit (loss) for the period | 9904 | €182,476 | €259,165 | +€76,689 | +42.0% |
| Profit (loss) for the period to be appropriated | 9905 | €182,476 | €259,165 | +€76,689 | +42.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.