NIBEMA N.V.: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
NIBEMA N.V.
Largest movements
- Tangible fixed assets -€3,646
down €3,646 (-2.5%), from €143,915 to €140,269
of which Other tangible fixed assets: -€2,503
- Debts after one year -€17,484
down €17,484 (-72.0%), from €24,292 to €6,808
- Other debts +€16,700
up €16,700 (+33.6%), from €49,701 to €66,401
- Current portion of long-term debt -€6,672
down €6,672 (-38.2%), from €17,463 to €10,791
- Profit (loss) carried forward +€4,179
up €4,179 (+43.1%), from -€9,687 to -€5,508
- Trade debts -€1,476
down €1,476 (-100%), from €1,476 to €0
- Gross operating margin +€1,886
up €1,886 (+12.7%), from €14,856 to €16,741
- Depreciation -€966
down €966 (-10.3%), from €9,382 to €8,416
- Taxes +€873
up €873 (+154%), from €568 to €1,442
- Financial charges -€686
down €686 (-36.8%), from €1,865 to €1,179
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €145,787 | €141,341 | -€4,446 | -3.0% |
| Fixed assets | 21/28 | €143,915 | €140,269 | -€3,646 | -2.5% |
| Tangible fixed assets | 22/27 | €143,915 | €140,269 | -€3,646 | -2.5% |
| Land and buildings | 22 | €15,628 | €14,485 | -€1,143 | -7.3% |
| Other tangible fixed assets | 26 | €128,287 | €125,784 | -€2,503 | -2.0% |
| Current assets | 29/58 | €1,872 | €1,072 | -€800 | -42.8% |
| Amounts receivable within one year | 40/41 | - | €58 | +€58 | |
| Other amounts receivable | 41 | - | €58 | +€58 | |
| Cash at bank and in hand | 54/58 | €1,584 | €1,013 | -€571 | -36.0% |
| Deferred charges and accrued income | 490/1 | €288 | €0 | -€288 | -100% |
| Total equity and liabilities | 10/49 | €145,787 | €141,341 | -€4,446 | -3.0% |
| Equity | 10/15 | €52,286 | €56,465 | +€4,179 | +8.0% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Uncalled capital | 101 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€9,687 | -€5,508 | +€4,179 | +43.1% |
| Amounts payable | 17/49 | €93,500 | €84,875 | -€8,625 | -9.2% |
| Amounts payable after more than one year | 17 | €24,292 | €6,808 | -€17,484 | -72.0% |
| Financial debts | 170/4 | €24,292 | €6,808 | -€17,484 | -72.0% |
| Amounts payable within one year | 42/48 | €69,208 | €77,192 | +€7,984 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €17,463 | €10,791 | -€6,672 | -38.2% |
| Trade debts | 44 | €1,476 | €0 | -€1,476 | -100% |
| Suppliers | 440/4 | €1,476 | €0 | -€1,476 | -100% |
| Taxes, remuneration and social security | 45 | €568 | €0 | -€568 | -100% |
| Taxes | 450/3 | €568 | €0 | -€568 | -100% |
| Other amounts payable | 47/48 | €49,701 | €66,401 | +€16,700 | +33.6% |
| Accrued charges and deferred income | 492/3 | - | €875 | +€875 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,382 | €8,416 | -€966 | -10.3% |
| Other operating charges | 640/8 | €1,480 | €1,526 | +€47 | +3.1% |
| Gross operating margin | 9900 | €14,856 | €16,741 | +€1,886 | +12.7% |
| Operating profit (loss) | 9901 | €3,994 | €6,799 | +€2,805 | +70.2% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,865 | €1,179 | -€686 | -36.8% |
| Recurring financial charges | 65 | €1,865 | €1,179 | -€686 | -36.8% |
| Profit (loss) for the period before taxes | 9903 | €2,129 | €5,620 | +€3,491 | +164% |
| Income taxes | 67/77 | €568 | €1,442 | +€873 | +154% |
| Profit (loss) for the period | 9904 | €1,561 | €4,179 | +€2,618 | +168% |
| Profit (loss) for the period to be appropriated | 9905 | €1,561 | €4,179 | +€2,618 | +168% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.