Nemisis Holding: 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.
Nemisis Holding
Largest movements
- Financial fixed assets -€399,600
down €399,600 (-39.0%), from €1.0m to €625,400
- Receivables within one year +€15,000
up €15,000 (+21.4%), from €70,000 to €85,000
- Other debts -€444,945
down €444,945 (-77.5%), from €574,262 to €129,316
- Reserves +€85,995
up €85,995 (+53.5%), from €160,731 to €246,726
- Debts after one year -€26,350
down €26,350 (-25.9%), from €101,851 to €75,501
- Financial income +€399,600
new in 2025: €399,600
- Financial charges +€397,323
up €397,323 (+5,399%), from €7,359 to €404,682
of which Non-recurring financial charges: +€399,600
- Gross operating margin +€13,704
up €13,704 (+12.1%), from €112,856 to €126,560
- Taxes +€5,139
up €5,139 (+17.6%), from €29,201 to €34,340
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 | €1,125,788 | €746,327 | -€379,461 | -33.7% |
| Fixed assets | 21/28 | €1,025,000 | €625,400 | -€399,600 | -39.0% |
| Financial fixed assets | 28 | €1,025,000 | €625,400 | -€399,600 | -39.0% |
| Current assets | 29/58 | €100,788 | €120,927 | +€20,139 | +20.0% |
| Amounts receivable within one year | 40/41 | €70,000 | €85,000 | +€15,000 | +21.4% |
| Trade receivables | 40 | €70,000 | €85,000 | +€15,000 | +21.4% |
| Cash at bank and in hand | 54/58 | €30,788 | €35,676 | +€4,889 | +15.9% |
| Deferred charges and accrued income | 490/1 | - | €251 | +€251 | |
| Total equity and liabilities | 10/49 | €1,125,788 | €746,327 | -€379,461 | -33.7% |
| Equity | 10/15 | €381,544 | €467,539 | +€85,995 | +22.5% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €160,731 | €246,726 | +€85,995 | +53.5% |
| Distributable reserves | 133 | €160,731 | €246,726 | +€85,995 | +53.5% |
| Profit (loss) carried forward | 14 | €202,263 | €202,263 | = | 0.0% |
| Amounts payable | 17/49 | €744,244 | €278,788 | -€465,455 | -62.5% |
| Amounts payable after more than one year | 17 | €101,851 | €75,501 | -€26,350 | -25.9% |
| Financial debts | 170/4 | €101,851 | €75,501 | -€26,350 | -25.9% |
| Amounts payable within one year | 42/48 | €639,892 | €200,739 | -€439,154 | -68.6% |
| Current portion of amounts payable after more than one year | 42 | €25,343 | €26,350 | +€1,007 | +4.0% |
| Trade debts | 44 | €0 | €5,463 | +€5,463 | |
| Suppliers | 440/4 | €0 | €5,463 | +€5,463 | |
| Taxes, remuneration and social security | 45 | €40,288 | €39,610 | -€678 | -1.7% |
| Taxes | 450/3 | €37,988 | €37,610 | -€378 | -1.0% |
| Remuneration and social security | 454/9 | €2,300 | €2,000 | -€300 | -13.0% |
| Other amounts payable | 47/48 | €574,262 | €129,316 | -€444,945 | -77.5% |
| Accrued charges and deferred income | 492/3 | €2,500 | €2,549 | +€49 | +1.9% |
| Other operating charges | 640/8 | €1,108 | €1,143 | +€35 | +3.1% |
| Gross operating margin | 9900 | €112,856 | €126,560 | +€13,704 | +12.1% |
| Operating profit (loss) | 9901 | €111,748 | €125,417 | +€13,670 | +12.2% |
| Financial income | 75/76B | - | €399,600 | +€399,600 | |
| Recurring financial income | 75 | - | €399,600 | +€399,600 | |
| Financial charges | 65/66B | €7,359 | €404,682 | +€397,323 | +5,399% |
| Recurring financial charges | 65 | €7,359 | €5,082 | -€2,277 | -30.9% |
| Non-recurring financial charges | 66B | - | €399,600 | +€399,600 | |
| Profit (loss) for the period before taxes | 9903 | €104,389 | €120,335 | +€15,947 | +15.3% |
| Income taxes | 67/77 | €29,201 | €34,340 | +€5,139 | +17.6% |
| Profit (loss) for the period | 9904 | €75,188 | €85,995 | +€10,807 | +14.4% |
| Profit (loss) for the period to be appropriated | 9905 | €75,188 | €85,995 | +€10,807 | +14.4% |
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 23 October 2026 via checked.be.