NILIMA: 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.
NILIMA
Largest movements
- Receivables within one year +€11,417
up €11,417 (+574%), from €1,988 to €13,405
of which Trade receivables: +€10,752
- Cash -€3,759
down €3,759 (-62.7%), from €6,000 to €2,241
mainly Receivables within one year (-€11,417) and Investment in fixed assets (net) (-€1,350)
- Intangible fixed assets -€1,500
down €1,500 (-57.1%), from €2,625 to €1,125
- Stocks and contracts -€1,376
down €1,376 (-3.9%), from €35,244 to €33,868
- Formation expenses +€1,350
new in 2025: €1,350
- Profit (loss) carried forward +€2,965
up €2,965 (+13.1%), from €22,710 to €25,675
- Trade debts +€2,475
up €2,475 (+83.2%), from €2,976 to €5,451
- Tax, wage and social debts +€1,693
up €1,693 (+152%), from €1,111 to €2,803
of which Taxes: +€1,882
- Other debts -€1,000
down €1,000 (-67.4%), from €1,484 to €484
- Turnover +€76,910
up €76,910 (+15.1%), from €509,549 to €586,459
- Purchases and services +€74,886
up €74,886 (+15.6%), from €480,477 to €555,364
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 | €48,608 | €54,740 | +€6,132 | +12.6% |
| Formation expenses | 20 | - | €1,350 | +€1,350 | |
| Fixed assets | 21/28 | €2,625 | €1,125 | -€1,500 | -57.1% |
| Intangible fixed assets | 21 | €2,625 | €1,125 | -€1,500 | -57.1% |
| Current assets | 29/58 | €45,983 | €52,265 | +€6,282 | +13.7% |
| Stocks and contracts in progress | 3 | €35,244 | €33,868 | -€1,376 | -3.9% |
| Stocks | 30/36 | €35,244 | €33,868 | -€1,376 | -3.9% |
| Amounts receivable within one year | 40/41 | €1,988 | €13,405 | +€11,417 | +574% |
| Trade receivables | 40 | - | €10,752 | +€10,752 | |
| Other amounts receivable | 41 | €1,988 | €2,653 | +€665 | +33.5% |
| Cash at bank and in hand | 54/58 | €6,000 | €2,241 | -€3,759 | -62.7% |
| Deferred charges and accrued income | 490/1 | €2,751 | €2,751 | = | 0.0% |
| Total equity and liabilities | 10/49 | €48,608 | €54,740 | +€6,132 | +12.6% |
| Equity | 10/15 | €43,037 | €46,002 | +€2,965 | +6.9% |
| Contributions | 10/11 | €18,479 | €18,479 | = | 0.0% |
| Capital | 10 | €18,479 | - | -€18,479 | |
| Issued capital | 100 | €18,479 | - | -€18,479 | |
| Reserves | 13 | €1,848 | €1,848 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,848 | €1,848 | = | 0.0% |
| Legal reserve | 130 | €1,848 | - | -€1,848 | |
| Reserves not available under the articles | 1311 | - | €1,848 | +€1,848 | |
| Profit (loss) carried forward | 14 | €22,710 | €25,675 | +€2,965 | +13.1% |
| Amounts payable | 17/49 | €5,571 | €8,738 | +€3,167 | +56.9% |
| Amounts payable within one year | 42/48 | €5,571 | €8,738 | +€3,167 | +56.9% |
| Trade debts | 44 | €2,976 | €5,451 | +€2,475 | +83.2% |
| Suppliers | 440/4 | €2,976 | €5,451 | +€2,475 | +83.2% |
| Taxes, remuneration and social security | 45 | €1,111 | €2,803 | +€1,693 | +152% |
| Taxes | 450/3 | €411 | €2,293 | +€1,882 | +458% |
| Remuneration and social security | 454/9 | €700 | €510 | -€189 | -27.1% |
| Other amounts payable | 47/48 | €1,484 | €484 | -€1,000 | -67.4% |
| Turnover | 70 | €509,549 | €586,459 | +€76,910 | +15.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €480,477 | €555,364 | +€74,886 | +15.6% |
| Remuneration, social security and pensions | 62 | €20,715 | €24,094 | +€3,379 | +16.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,327 | €1,500 | -€1,827 | -54.9% |
| Other operating charges | 640/8 | €233 | €564 | +€331 | +142% |
| Gross operating margin | 9900 | €29,072 | €31,096 | +€2,024 | +7.0% |
| Operating profit (loss) | 9901 | €4,797 | €4,938 | +€141 | +2.9% |
| Financial charges | 65/66B | €1,579 | €1,189 | -€390 | -24.7% |
| Recurring financial charges | 65 | €1,579 | €1,189 | -€390 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €3,218 | €3,749 | +€530 | +16.5% |
| Income taxes | 67/77 | €859 | €784 | -€76 | -8.8% |
| Profit (loss) for the period | 9904 | €2,359 | €2,965 | +€606 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,359 | €2,965 | +€606 | +25.7% |
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 15 October 2026 via checked.be.