NEMOSIS: 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.
NEMOSIS
Largest movements
- Financial fixed assets -€209,412
down €209,412 (-91.3%), from €229,412 to €20,000
- Cash +€23,492
up €23,492 (+96.0%), from €24,458 to €47,950
mainly Investment in fixed assets (net) (+€207,613) and Net result for the year (+€54,658)
- Receivables within one year +€8,557
up €8,557 (+27.1%), from €31,600 to €40,157
of which Other amounts receivable: +€25,000
- Debts after one year -€155,345
down €155,345 (-100%), from €155,345 to €0
- Current portion of long-term debt -€25,324
down €25,324 (-100%), from €25,324 to €0
- Reserves +€19,658
up €19,658 (+63.0%), from €31,203 to €50,861
- Other debts -€10,031
down €10,031 (-21.8%), from €46,062 to €36,030
- Tax, wage and social debts -€5,568
down €5,568 (-34.6%), from €16,071 to €10,503
- Gross operating margin +€13,547
up €13,547 (+20.3%), from €66,722 to €80,269
- Taxes -€3,619
down €3,619 (-18.7%), from €19,400 to €15,781
- Financial charges +€3,205
up €3,205 (+58.2%), from €5,503 to €8,708
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 | €285,470 | €109,742 | -€175,728 | -61.6% |
| Fixed assets | 21/28 | €229,412 | €21,635 | -€207,777 | -90.6% |
| Tangible fixed assets | 22/27 | - | €1,635 | +€1,635 | |
| Other tangible fixed assets | 26 | - | €1,635 | +€1,635 | |
| Financial fixed assets | 28 | €229,412 | €20,000 | -€209,412 | -91.3% |
| Current assets | 29/58 | €56,058 | €88,107 | +€32,049 | +57.2% |
| Amounts receivable within one year | 40/41 | €31,600 | €40,157 | +€8,557 | +27.1% |
| Trade receivables | 40 | €31,600 | €15,157 | -€16,443 | -52.0% |
| Other amounts receivable | 41 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €24,458 | €47,950 | +€23,492 | +96.0% |
| Total equity and liabilities | 10/49 | €285,470 | €109,742 | -€175,728 | -61.6% |
| Equity | 10/15 | €37,705 | €57,363 | +€19,658 | +52.1% |
| Contributions | 10/11 | €6,502 | €6,502 | = | 0.0% |
| Reserves | 13 | €31,203 | €50,861 | +€19,658 | +63.0% |
| Distributable reserves | 133 | €31,203 | €50,861 | +€19,658 | +63.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €247,765 | €52,378 | -€195,387 | -78.9% |
| Amounts payable after more than one year | 17 | €155,345 | €0 | -€155,345 | -100% |
| Financial debts | 170/4 | €155,345 | €0 | -€155,345 | -100% |
| Amounts payable within one year | 42/48 | €92,420 | €52,378 | -€40,042 | -43.3% |
| Current portion of amounts payable after more than one year | 42 | €25,324 | €0 | -€25,324 | -100% |
| Financial debts | 43 | €3,965 | €3,758 | -€207 | -5.2% |
| Credit institutions | 430/8 | €3,965 | €3,758 | -€207 | -5.2% |
| Trade debts | 44 | €999 | €2,087 | +€1,088 | +109% |
| Suppliers | 440/4 | €999 | €2,087 | +€1,088 | +109% |
| Taxes, remuneration and social security | 45 | €16,071 | €10,503 | -€5,568 | -34.6% |
| Taxes | 450/3 | €16,071 | €10,503 | -€5,568 | -34.6% |
| Other amounts payable | 47/48 | €46,062 | €36,030 | -€10,031 | -21.8% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €165 | +€165 | |
| Other operating charges | 640/8 | €695 | €1,104 | +€409 | +58.8% |
| Gross operating margin | 9900 | €66,722 | €80,269 | +€13,547 | +20.3% |
| Operating profit (loss) | 9901 | €66,027 | €79,000 | +€12,973 | +19.6% |
| Financial income | 75/76B | €79 | €147 | +€69 | +87.0% |
| Recurring financial income | 75 | €79 | €147 | +€69 | +87.0% |
| Financial charges | 65/66B | €5,503 | €8,708 | +€3,205 | +58.2% |
| Recurring financial charges | 65 | €5,503 | €8,708 | +€3,205 | +58.2% |
| Profit (loss) for the period before taxes | 9903 | €60,603 | €70,439 | +€9,836 | +16.2% |
| Income taxes | 67/77 | €19,400 | €15,781 | -€3,619 | -18.7% |
| Profit (loss) for the period | 9904 | €41,203 | €54,658 | +€13,456 | +32.7% |
| Profit (loss) for the period to be appropriated | 9905 | €41,203 | €54,658 | +€13,456 | +32.7% |
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 24 October 2026 via checked.be.