NIDEMA: 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.
NIDEMA
Largest movements
- Tangible fixed assets -€146,190
down €146,190 (-2.6%), from €5.6m to €5.5m
of which Land and buildings: -€130,297
- Receivables within one year +€107,130
up €107,130 (+220%), from €48,740 to €155,870
of which Trade receivables: +€102,128
- Reserves +€411,623
up €411,623 (+53.9%), from €763,291 to €1.2m
- Debts after one year -€319,436
down €319,436 (-8.6%), from €3.7m to €3.4m
of which Financial debts: -€319,436
- Other debts -€105,043
down €105,043 (-7.3%), from €1.4m to €1.3m
- Financial income +€336,212
up €336,212 (+1,203%), from €27,949 to €364,160
of which Financial income: +€336,212
- Financial charges -€44,786
down €44,786 (-15.6%), from €286,525 to €241,739
- Gross operating margin -€34,395
down €34,395 (-6.5%), from €531,566 to €497,170
- Taxes +€14,047
up €14,047 (+67.5%), from €20,805 to €34,852
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 | €9,043,111 | €9,088,098 | +€44,987 | +0.5% |
| Fixed assets | 21/28 | €8,038,146 | €7,891,956 | -€146,190 | -1.8% |
| Tangible fixed assets | 22/27 | €5,605,146 | €5,458,956 | -€146,190 | -2.6% |
| Land and buildings | 22 | €5,542,706 | €5,412,409 | -€130,297 | -2.4% |
| Furniture and vehicles | 24 | €62,440 | €46,547 | -€15,893 | -25.5% |
| Financial fixed assets | 28 | €2,433,000 | €2,433,000 | = | 0.0% |
| Current assets | 29/58 | €1,004,965 | €1,196,142 | +€191,177 | +19.0% |
| Amounts receivable after more than one year | 29 | €200,000 | €200,000 | = | 0.0% |
| Other amounts receivable | 291 | €200,000 | €200,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €48,740 | €155,870 | +€107,130 | +220% |
| Trade receivables | 40 | €38,995 | €141,124 | +€102,128 | +262% |
| Other amounts receivable | 41 | €9,745 | €14,746 | +€5,002 | +51.3% |
| Cash at bank and in hand | 54/58 | €749,320 | €839,069 | +€89,750 | +12.0% |
| Deferred charges and accrued income | 490/1 | €6,906 | €1,203 | -€5,703 | -82.6% |
| Total equity and liabilities | 10/49 | €9,043,111 | €9,088,098 | +€44,987 | +0.5% |
| Equity | 10/15 | €3,538,291 | €3,949,914 | +€411,623 | +11.6% |
| Contributions | 10/11 | €2,775,000 | €2,775,000 | = | 0.0% |
| Reserves | 13 | €763,291 | €1,174,914 | +€411,623 | +53.9% |
| Distributable reserves | 133 | €763,291 | €1,174,914 | +€411,623 | +53.9% |
| Amounts payable | 17/49 | €5,504,820 | €5,138,184 | -€366,636 | -6.7% |
| Amounts payable after more than one year | 17 | €3,724,652 | €3,405,216 | -€319,436 | -8.6% |
| Financial debts | 170/4 | €1,974,652 | €1,655,216 | -€319,436 | -16.2% |
| Other amounts payable | 178/9 | €1,750,000 | €1,750,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,763,763 | €1,650,689 | -€113,074 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €319,436 | €319,436 | = | 0.0% |
| Trade debts | 44 | €0 | €96 | +€96 | |
| Suppliers | 440/4 | €0 | €96 | +€96 | |
| Taxes, remuneration and social security | 45 | €8,127 | €0 | -€8,127 | -100% |
| Taxes | 450/3 | €3,251 | €0 | -€3,251 | -100% |
| Remuneration and social security | 454/9 | €4,876 | €0 | -€4,876 | -100% |
| Other amounts payable | 47/48 | €1,436,200 | €1,331,158 | -€105,043 | -7.3% |
| Accrued charges and deferred income | 492/3 | €16,405 | €82,278 | +€65,873 | +402% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,424 | €147,840 | +€416 | +0.3% |
| Other operating charges | 640/8 | €24,258 | €25,276 | +€1,018 | +4.2% |
| Gross operating margin | 9900 | €531,566 | €497,170 | -€34,395 | -6.5% |
| Operating profit (loss) | 9901 | €359,884 | €324,054 | -€35,830 | -10.0% |
| Financial income | 75/76B | €27,949 | €364,160 | +€336,212 | +1,203% |
| Recurring financial income | 75 | €27,949 | €364,160 | +€336,212 | +1,203% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €286,525 | €241,739 | -€44,786 | -15.6% |
| Recurring financial charges | 65 | €286,525 | €241,739 | -€44,786 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €101,308 | €446,475 | +€345,168 | +341% |
| Income taxes | 67/77 | €20,805 | €34,852 | +€14,047 | +67.5% |
| Profit (loss) for the period | 9904 | €80,503 | €411,623 | +€331,121 | +411% |
| Profit (loss) for the period to be appropriated | 9905 | €80,503 | €411,623 | +€331,121 | +411% |
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 22 October 2026 via checked.be.