Nemo & Co: 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.
Nemo & Co
Largest movements
- Tangible fixed assets -€18,271
down €18,271 (-39.2%), from €46,613 to €28,342
of which Furniture and vehicles: -€18,372
- Cash -€16,430
down €16,430 (-48.3%), from €33,987 to €17,557
mainly Other debts (-€30,466) and Deferred charges and accrued income (-€15,214)
- Deferred charges and accrued income +€15,214
up €15,214 (+752.4%), from €2,022 to €17,237
- Receivables within one year -€14,433
down €14,433 (-24.6%), from €58,695 to €44,262
of which Trade receivables: -€21,291
- Other debts -€30,466
down €30,466 (-27.2%), from €112,056 to €81,590
- Debts after one year -€10,129
down €10,129 (-26.6%), from €38,129 to €28,000
- Profit (loss) carried forward +€6,701
up €6,701 (+11.7%), from -€57,480 to -€50,779
- Current portion of long-term debt -€6,463
down €6,463 (-39.0%), from €16,592 to €10,129
- Trade debts +€3,624
up €3,624 (+255.2%), from €1,420 to €5,043
- Gross operating margin -€19,297
down €19,297 (-48.0%), from €40,197 to €20,900
- Depreciation -€7,189
down €7,189 (-42.6%), from €16,894 to €9,705
- Taxes +€1,217
up €1,217 (+76.1%), from €1,599 to €2,815
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.
Cash bridge derived
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 | €141,316 | €107,397 | -€33,919 | -24.0% |
| Fixed assets | 21/28 | €46,613 | €28,342 | -€18,271 | -39.2% |
| Tangible fixed assets | 22/27 | €46,613 | €28,342 | -€18,271 | -39.2% |
| Plant, machinery and equipment | 23 | €27,018 | €27,119 | +€101 | +0.4% |
| Furniture and vehicles | 24 | €19,595 | €1,223 | -€18,372 | -93.8% |
| Current assets | 29/58 | €94,704 | €79,055 | -€15,648 | -16.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €58,695 | €44,262 | -€14,433 | -24.6% |
| Trade receivables | 40 | €53,183 | €31,893 | -€21,291 | -40.0% |
| Other amounts receivable | 41 | €5,512 | €12,369 | +€6,858 | +124.4% |
| Cash at bank and in hand | 54/58 | €33,987 | €17,557 | -€16,430 | -48.3% |
| Deferred charges and accrued income | 490/1 | €2,022 | €17,237 | +€15,214 | +752.4% |
| Total equity and liabilities | 10/49 | €141,316 | €107,397 | -€33,919 | -24.0% |
| Equity | 10/15 | -€29,980 | -€23,279 | +€6,701 | +22.4% |
| Contributions | 10/11 | €27,500 | €27,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,480 | -€50,779 | +€6,701 | +11.7% |
| Amounts payable | 17/49 | €171,296 | €130,677 | -€40,620 | -23.7% |
| Amounts payable after more than one year | 17 | €38,129 | €28,000 | -€10,129 | -26.6% |
| Financial debts | 170/4 | €38,129 | €28,000 | -€10,129 | -26.6% |
| Amounts payable within one year | 42/48 | €131,667 | €101,177 | -€30,490 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €16,592 | €10,129 | -€6,463 | -39.0% |
| Trade debts | 44 | €1,420 | €5,043 | +€3,624 | +255.2% |
| Suppliers | 440/4 | €1,420 | €5,043 | +€3,624 | +255.2% |
| Taxes, remuneration and social security | 45 | €1,599 | €4,414 | +€2,815 | +176.1% |
| Taxes | 450/3 | €1,599 | €4,414 | +€2,815 | +176.1% |
| Other amounts payable | 47/48 | €112,056 | €81,590 | -€30,466 | -27.2% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Non-recurring operating income | 76A | - | €5,156 | +€5,156 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,894 | €9,705 | -€7,189 | -42.6% |
| Other operating charges | 640/8 | €780 | €984 | +€204 | +26.1% |
| Gross operating margin | 9900 | €40,197 | €20,900 | -€19,297 | -48.0% |
| Operating profit (loss) | 9901 | €22,522 | €10,210 | -€12,312 | -54.7% |
| Financial income | 75/76B | €3 | €0 | -€3 | -100.0% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -100.0% |
| Financial charges | 65/66B | €892 | €694 | -€198 | -22.2% |
| Recurring financial charges | 65 | €892 | €694 | -€198 | -22.2% |
| Profit (loss) for the period before taxes | 9903 | €21,633 | €9,516 | -€12,117 | -56.0% |
| Income taxes | 67/77 | €1,599 | €2,815 | +€1,217 | +76.1% |
| Profit (loss) for the period | 9904 | €20,034 | €6,701 | -€13,333 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,034 | €6,701 | -€13,333 | -66.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.