NEMISIS: 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.
NEMISIS
Largest movements
- Tangible fixed assets -€10,359
down €10,359 (-6.7%), from €154,112 to €143,753
- Debts after one year -€21,255
down €21,255 (-50.1%), from €42,387 to €21,132
of which Financial debts: -€21,255
- Other debts +€8,680
up €8,680 (+6.0%), from €143,872 to €152,552
- Financial charges -€872
down €872 (-20.2%), from €4,316 to €3,444
- Other operating charges +€355
up €355 (+27.3%), from €1,301 to €1,656
- Gross operating margin +€183
up €183 (+1.1%), from €16,474 to €16,657
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.
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €154,112 | €143,753 | -€10,359 | -6.7% |
| Fixed assets | 21/28 | €154,112 | €143,753 | -€10,359 | -6.7% |
| Tangible fixed assets | 22/27 | €154,112 | €143,753 | -€10,359 | -6.7% |
| Land and buildings | 22 | €154,112 | €143,753 | -€10,359 | -6.7% |
| Total equity and liabilities | 10/49 | €154,112 | €143,753 | -€10,359 | -6.7% |
| Equity | 10/15 | -€56,037 | -€54,839 | +€1,198 | +2.1% |
| Contributions | 10/11 | €24,800 | €24,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€80,837 | -€79,639 | +€1,198 | +1.5% |
| Amounts payable | 17/49 | €210,149 | €198,592 | -€11,557 | -5.5% |
| Amounts payable after more than one year | 17 | €42,387 | €21,132 | -€21,255 | -50.1% |
| Financial debts | 170/4 | €39,787 | €18,532 | -€21,255 | -53.4% |
| Other amounts payable | 178/9 | €2,600 | €2,600 | = | 0.0% |
| Amounts payable within one year | 42/48 | €167,762 | €177,460 | +€9,698 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €20,233 | €21,255 | +€1,022 | +5.1% |
| Financial debts | 43 | €3,657 | €2,727 | -€930 | -25.4% |
| Credit institutions | 430/8 | €3,657 | €2,727 | -€930 | -25.4% |
| Trade debts | 44 | - | €926 | +€926 | |
| Suppliers | 440/4 | - | €926 | +€926 | |
| Other amounts payable | 47/48 | €143,872 | €152,552 | +€8,680 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,359 | €10,359 | = | 0.0% |
| Other operating charges | 640/8 | €1,301 | €1,656 | +€355 | +27.3% |
| Gross operating margin | 9900 | €16,474 | €16,657 | +€183 | +1.1% |
| Operating profit (loss) | 9901 | €4,814 | €4,642 | -€172 | -3.6% |
| Financial charges | 65/66B | €4,316 | €3,444 | -€872 | -20.2% |
| Recurring financial charges | 65 | €4,316 | €3,444 | -€872 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €497 | €1,198 | +€701 | +140.8% |
| Profit (loss) for the period | 9904 | €497 | €1,198 | +€701 | +140.8% |
| Profit (loss) for the period to be appropriated | 9905 | €497 | €1,198 | +€701 | +140.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.