NEMNEM: 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.
NEMNEM
Largest movements
- Cash -€3,715
down €3,715 (-67.9%), from €5,472 to €1,757
mainly Other debts (-€6,113) and Investment in fixed assets (net) (-€2,062)
- Tangible fixed assets -€3,704
down €3,704 (-15.2%), from €24,344 to €20,640
- Financial fixed assets +€2,062
up €2,062 (+80.9%), from €2,550 to €4,612
- Receivables within one year -€1,023
no longer reported in 2024 (was €1,023)
- Other debts -€6,113
down €6,113 (-14.8%), from €41,339 to €35,226
- Trade debts +€1,423
new in 2024: €1,423
- Profit (loss) carried forward -€1,019
down €1,019 (-3.1%), from -€33,145 to -€34,165
- Tax, wage and social debts -€670
down €670 (-14.1%), from €4,734 to €4,065
of which Remuneration and social security: -€4,734
- Gross operating margin +€11,295
up €11,295, from -€8,485 to €2,810
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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,388 | €27,009 | -€6,380 | -19.1% |
| Fixed assets | 21/28 | €26,894 | €25,251 | -€1,642 | -6.1% |
| Tangible fixed assets | 22/27 | €24,344 | €20,640 | -€3,704 | -15.2% |
| Other tangible fixed assets | 26 | €24,344 | €20,640 | -€3,704 | -15.2% |
| Financial fixed assets | 28 | €2,550 | €4,612 | +€2,062 | +80.9% |
| Current assets | 29/58 | €6,495 | €1,757 | -€4,738 | -72.9% |
| Amounts receivable within one year | 40/41 | €1,023 | - | -€1,023 | |
| Other amounts receivable | 41 | €1,023 | - | -€1,023 | |
| Cash at bank and in hand | 54/58 | €5,472 | €1,757 | -€3,715 | -67.9% |
| Total equity and liabilities | 10/49 | €33,388 | €27,009 | -€6,380 | -19.1% |
| Equity | 10/15 | -€12,685 | -€13,705 | -€1,019 | -8.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,145 | -€34,165 | -€1,019 | -3.1% |
| Amounts payable | 17/49 | €46,073 | €40,713 | -€5,360 | -11.6% |
| Amounts payable within one year | 42/48 | €46,073 | €40,713 | -€5,360 | -11.6% |
| Trade debts | 44 | - | €1,423 | +€1,423 | |
| Suppliers | 440/4 | - | €1,423 | +€1,423 | |
| Taxes, remuneration and social security | 45 | €4,734 | €4,065 | -€670 | -14.1% |
| Taxes | 450/3 | - | €4,065 | +€4,065 | |
| Remuneration and social security | 454/9 | €4,734 | - | -€4,734 | |
| Other amounts payable | 47/48 | €41,339 | €35,226 | -€6,113 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,704 | €3,704 | = | 0.0% |
| Gross operating margin | 9900 | -€8,485 | €2,810 | +€11,295 | |
| Operating profit (loss) | 9901 | -€12,189 | -€894 | +€11,295 | +92.7% |
| Financial income | 75/76B | €18 | €2 | -€16 | -91.2% |
| Recurring financial income | 75 | €18 | €2 | -€16 | -91.2% |
| Financial charges | 65/66B | €158 | €127 | -€31 | -19.6% |
| Recurring financial charges | 65 | €158 | €127 | -€31 | -19.6% |
| Profit (loss) for the period before taxes | 9903 | -€12,329 | -€1,019 | +€11,310 | +91.7% |
| Profit (loss) for the period | 9904 | -€12,329 | -€1,019 | +€11,310 | +91.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,329 | -€1,019 | +€11,310 | +91.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.