NERVIMO: 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.
NERVIMO
Largest movements
- Tangible fixed assets -€47,921
down €47,921 (-10.5%), from €454,951 to €407,030
of which Land and buildings: -€40,912
- Cash -€44,081
down €44,081 (-22.5%), from €195,763 to €151,682
mainly Provisions (-€65,718) and Net result for the year (-€42,545)
- Reserves -€197,154
down €197,154 (-97.0%), from €203,354 to €6,200
of which Tax-exempt reserves: -€197,154
- Profit (loss) carried forward +€154,608
up €154,608 (+1304.5%), from €11,852 to €166,460
- Provisions -€65,718
no longer reported in 2025 (was €65,718)
- Tax, wage and social debts +€45,830
up €45,830 (+29191.2%), from €157 to €45,987
- Other debts -€25,102
down €25,102 (-8.6%), from €292,318 to €267,216
- Purchases and services -€57,761
no longer reported in 2025 (was €57,761)
- Taxes +€50,679
up €50,679 (+8121.8%), from €624 to €51,303
- Gross operating margin -€17,760
down €17,760, from €12,186 to -€5,574
- Other operating charges -€4,104
down €4,104 (-35.0%), from €11,725 to €7,622
- Financial income +€2,898
up €2,898 (+184.1%), from €1,574 to €4,473
of which Financial income: +€2,398
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 | €683,262 | €586,399 | -€96,863 | -14.2% |
| Fixed assets | 21/28 | €454,951 | €407,030 | -€47,921 | -10.5% |
| Tangible fixed assets | 22/27 | €454,951 | €407,030 | -€47,921 | -10.5% |
| Land and buildings | 22 | €427,597 | €386,685 | -€40,912 | -9.6% |
| Plant, machinery and equipment | 23 | €10,576 | €7,484 | -€3,091 | -29.2% |
| Furniture and vehicles | 24 | €16,778 | €12,861 | -€3,918 | -23.3% |
| Current assets | 29/58 | €228,311 | €179,369 | -€48,942 | -21.4% |
| Amounts receivable within one year | 40/41 | €23,525 | €23,225 | -€300 | -1.3% |
| Trade receivables | 40 | €300 | - | -€300 | |
| Other amounts receivable | 41 | €23,225 | €23,225 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €195,763 | €151,682 | -€44,081 | -22.5% |
| Deferred charges and accrued income | 490/1 | €9,022 | €4,461 | -€4,561 | -50.6% |
| Total equity and liabilities | 10/49 | €683,262 | €586,399 | -€96,863 | -14.2% |
| Equity | 10/15 | €277,205 | €234,660 | -€42,545 | -15.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €203,354 | €6,200 | -€197,154 | -97.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €197,154 | €0 | -€197,154 | -100.0% |
| Profit (loss) carried forward | 14 | €11,852 | €166,460 | +€154,608 | +1304.5% |
| Provisions and deferred taxes | 16 | €65,718 | - | -€65,718 | |
| Deferred taxes | 168 | €65,718 | - | -€65,718 | |
| Amounts payable | 17/49 | €340,339 | €351,740 | +€11,401 | +3.3% |
| Amounts payable after more than one year | 17 | €29,945 | €30,845 | +€900 | +3.0% |
| Other amounts payable | 178/9 | €29,945 | €30,845 | +€900 | +3.0% |
| Amounts payable within one year | 42/48 | €310,394 | €320,895 | +€10,501 | +3.4% |
| Trade debts | 44 | €17,919 | €7,692 | -€10,227 | -57.1% |
| Suppliers | 440/4 | €17,919 | €7,692 | -€10,227 | -57.1% |
| Taxes, remuneration and social security | 45 | €157 | €45,987 | +€45,830 | +29191.2% |
| Taxes | 450/3 | €157 | €45,987 | +€45,830 | +29191.2% |
| Other amounts payable | 47/48 | €292,318 | €267,216 | -€25,102 | -8.6% |
| Non-recurring operating income | 76A | €5,918 | - | -€5,918 | |
| Goods, raw materials, services and sundry goods | 60/61 | €57,761 | - | -€57,761 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,576 | €47,921 | +€345 | +0.7% |
| Other operating charges | 640/8 | €11,725 | €7,622 | -€4,104 | -35.0% |
| Gross operating margin | 9900 | €12,186 | -€5,574 | -€17,760 | |
| Operating profit (loss) | 9901 | -€47,115 | -€61,117 | -€14,002 | -29.7% |
| Financial income | 75/76B | €1,574 | €4,473 | +€2,898 | +184.1% |
| Recurring financial income | 75 | €1,574 | €3,973 | +€2,398 | +152.4% |
| Non-recurring financial income | 76B | - | €500 | +€500 | |
| Financial charges | 65/66B | €301 | €316 | +€15 | +4.9% |
| Recurring financial charges | 65 | €301 | €316 | +€15 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | -€45,842 | -€56,960 | -€11,118 | -24.3% |
| Transfer from deferred taxes | 780 | €17,902 | €65,718 | +€47,815 | +267.1% |
| Income taxes | 67/77 | €624 | €51,303 | +€50,679 | +8121.8% |
| Profit (loss) for the period | 9904 | -€28,564 | -€42,545 | -€13,982 | -48.9% |
| Transfer from tax-exempt reserves | 789 | €43,836 | €197,154 | +€153,318 | +349.8% |
| Profit (loss) for the period to be appropriated | 9905 | €15,272 | €154,608 | +€139,336 | +912.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.