NEMORENSIS: 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.
NEMORENSIS
Largest movements
- Tangible fixed assets -€1,716
down €1,716 (-1.9%), from €89,965 to €88,249
of which Plant, machinery and equipment: -€3,127
- Cash -€1,152
down €1,152 (-10.5%), from €11,010 to €9,858
mainly Other debts (-€20,850) and Investment in fixed assets (net) (-€1,771)
- Other debts -€20,850
down €20,850 (-5.5%), from €377,636 to €356,786
- Profit (loss) carried forward +€18,744
up €18,744 (+6.3%), from -€295,560 to -€276,816
- Gross operating margin +€2,548
up €2,548 (+11.6%), from €21,999 to €24,547
- Depreciation -€431
down €431 (-11.0%), from €3,918 to €3,487
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 | €101,431 | €98,570 | -€2,861 | -2.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €89,965 | €88,249 | -€1,716 | -1.9% |
| Tangible fixed assets | 22/27 | €89,965 | €88,249 | -€1,716 | -1.9% |
| Land and buildings | 22 | €86,838 | €88,249 | +€1,411 | +1.6% |
| Plant, machinery and equipment | 23 | €3,127 | €0 | -€3,127 | -100% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €11,466 | €10,321 | -€1,145 | -10.0% |
| Cash at bank and in hand | 54/58 | €11,010 | €9,858 | -€1,152 | -10.5% |
| Deferred charges and accrued income | 490/1 | €456 | €463 | +€7 | +1.6% |
| Total equity and liabilities | 10/49 | €101,431 | €98,570 | -€2,861 | -2.8% |
| Equity | 10/15 | -€276,960 | -€258,216 | +€18,744 | +6.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€295,560 | -€276,816 | +€18,744 | +6.3% |
| Amounts payable | 17/49 | €378,391 | €356,786 | -€21,605 | -5.7% |
| Amounts payable within one year | 42/48 | €377,636 | €356,786 | -€20,850 | -5.5% |
| Other amounts payable | 47/48 | €377,636 | €356,786 | -€20,850 | -5.5% |
| Accrued charges and deferred income | 492/3 | €755 | - | -€755 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,918 | €3,487 | -€431 | -11.0% |
| Other operating charges | 640/8 | €2,062 | €2,125 | +€63 | +3.1% |
| Gross operating margin | 9900 | €21,999 | €24,547 | +€2,548 | +11.6% |
| Operating profit (loss) | 9901 | €16,018 | €18,935 | +€2,916 | +18.2% |
| Financial charges | 65/66B | €161 | €190 | +€29 | +18.0% |
| Recurring financial charges | 65 | €161 | €190 | +€29 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €15,857 | €18,744 | +€2,887 | +18.2% |
| Profit (loss) for the period | 9904 | €15,857 | €18,744 | +€2,887 | +18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €15,857 | €18,744 | +€2,887 | +18.2% |
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 18 October 2026 via checked.be.