Nigimmo: 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.
Nigimmo
Largest movements
- Tangible fixed assets -€190,018
down €190,018 (-97.9%), from €194,145 to €4,127
of which Land and buildings: -€185,534
- Cash +€136,790
up €136,790 (+645%), from €21,211 to €158,001
mainly Investment in fixed assets (net) (+€185,534) and Net result for the year (+€77,824)
- Debts after one year -€107,789
no longer reported in 2025 (was €107,789)
- Reserves +€77,824
up €77,824 (+61.0%), from €127,487 to €205,312
- Current portion of long-term debt -€19,192
down €19,192 (-97.4%), from €19,709 to €517
- Short-term financial debts -€7,000
no longer reported in 2025 (was €7,000)
- Gross operating margin +€71,513
up €71,513 (+123%), from €58,301 to €129,814
- Taxes +€29,355
up €29,355 (+378%), from €7,757 to €37,113
- Depreciation -€12,427
down €12,427 (-73.5%), from €16,910 to €4,483
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 | €331,556 | €278,487 | -€53,069 | -16.0% |
| Fixed assets | 21/28 | €194,145 | €4,127 | -€190,018 | -97.9% |
| Tangible fixed assets | 22/27 | €194,145 | €4,127 | -€190,018 | -97.9% |
| Land and buildings | 22 | €185,534 | - | -€185,534 | |
| Plant, machinery and equipment | 23 | €748 | €413 | -€335 | -44.7% |
| Furniture and vehicles | 24 | €4,814 | €2,817 | -€1,997 | -41.5% |
| Leasing and similar rights | 25 | €3,049 | €897 | -€2,152 | -70.6% |
| Current assets | 29/58 | €137,412 | €274,360 | +€136,949 | +99.7% |
| Amounts receivable within one year | 40/41 | €115,831 | €116,360 | +€529 | +0.5% |
| Trade receivables | 40 | €115,831 | €116,360 | +€529 | +0.5% |
| Cash at bank and in hand | 54/58 | €21,211 | €158,001 | +€136,790 | +645% |
| Deferred charges and accrued income | 490/1 | €369 | - | -€369 | |
| Total equity and liabilities | 10/49 | €331,556 | €278,487 | -€53,069 | -16.0% |
| Equity | 10/15 | €146,087 | €223,912 | +€77,824 | +53.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €127,487 | €205,312 | +€77,824 | +61.0% |
| Distributable reserves | 133 | €127,487 | €205,312 | +€77,824 | +61.0% |
| Amounts payable | 17/49 | €185,469 | €54,576 | -€130,893 | -70.6% |
| Amounts payable after more than one year | 17 | €107,789 | - | -€107,789 | |
| Financial debts | 170/4 | €107,789 | - | -€107,789 | |
| Amounts payable within one year | 42/48 | €77,680 | €54,576 | -€23,104 | -29.7% |
| Current portion of amounts payable after more than one year | 42 | €19,709 | €517 | -€19,192 | -97.4% |
| Financial debts | 43 | €7,000 | - | -€7,000 | |
| Credit institutions | 430/8 | €7,000 | - | -€7,000 | |
| Trade debts | 44 | €732 | €531 | -€201 | -27.5% |
| Suppliers | 440/4 | €732 | €531 | -€201 | -27.5% |
| Taxes, remuneration and social security | 45 | €2,476 | €5,429 | +€2,953 | +119% |
| Taxes | 450/3 | €2,476 | €5,429 | +€2,953 | +119% |
| Other amounts payable | 47/48 | €47,764 | €48,099 | +€335 | +0.7% |
| Non-recurring operating income | 76A | - | €94,678 | +€94,678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,910 | €4,483 | -€12,427 | -73.5% |
| Other operating charges | 640/8 | €3,037 | €2,794 | -€243 | -8.0% |
| Gross operating margin | 9900 | €58,301 | €129,814 | +€71,513 | +123% |
| Operating profit (loss) | 9901 | €38,355 | €122,537 | +€84,183 | +219% |
| Financial charges | 65/66B | €8,297 | €7,600 | -€697 | -8.4% |
| Recurring financial charges | 65 | €8,297 | €7,600 | -€697 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | €30,057 | €114,937 | +€84,880 | +282% |
| Income taxes | 67/77 | €7,757 | €37,113 | +€29,355 | +378% |
| Profit (loss) for the period | 9904 | €22,300 | €77,824 | +€55,524 | +249% |
| Profit (loss) for the period to be appropriated | 9905 | €22,300 | €77,824 | +€55,524 | +249% |
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 16 October 2026 via checked.be.