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Nilmes: 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.

What changed

Nilmes

BE 0749.649.949
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,032
2024 · €19,169-€13,137
Equity
€154,571
2024 · €148,539+€6,032
Cash
€98,514
2024 · €134,385-€35,871
Balance sheet total
€180,612
2024 · €214,101-€33,489

Largest movements

2024 to 2025
Assets
  • Cash -€35,871

    down €35,871 (-26.7%), from €134,385 to €98,514

    mainly Trade debts (-€39,435) and Investment in fixed assets (net) (-€6,234)

  • Receivables within one year +€3,482

    up €3,482 (+7.5%), from €46,211 to €49,693

    of which Other amounts receivable: +€3,781

Equity and liabilities
  • Trade debts -€39,435

    down €39,435 (-77.0%), from €51,217 to €11,781

  • Profit (loss) carried forward +€6,032

    up €6,032 (+4.6%), from €132,372 to €138,404

  • Current portion of long-term debt -€4,142

    down €4,142 (-90.5%), from €4,578 to €436

  • Tax, wage and social debts +€4,056

    up €4,056 (+41.5%), from €9,767 to €13,823

    of which Remuneration and social security: +€4,062

Income statement
  • Gross operating margin -€10,885

    down €10,885 (-8.4%), from €129,834 to €118,949

  • Staff costs +€4,194

    up €4,194 (+4.4%), from €96,079 to €100,273

  • Taxes -€3,814

    down €3,814 (-64.9%), from €5,875 to €2,062

  • Financial charges +€1,561

    up €1,561 (+175.1%), from €892 to €2,453

From the 2024 result to the 2025 result

effect on the 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.

Result 2024 €19,169
Gross operating margin -€10,885
Staff costs -€4,194
Depreciation +€182
Other operating charges -€62
Financial income -€430
Financial charges -€1,561
Taxes +€3,814
Result 2025 €6,032

Cash bridge derived

cash 2024 to 2025

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.

From operations -€25,495
Investment -€6,234
Financing -€4,142
Cash 2024 €134,385
Net result for the year +€6,032
Depreciation +€7,334
Receivables within one year -€3,482
Trade debts -€39,435
Tax, wage and social debts +€4,056
Investment in fixed assets (net) -€6,234
Current portion of long-term debt -€4,142
Cash 2025 €98,514
Every line side by side 40 lines
Line Code 2024 2025 Change %
Total assets 20/58 €214,101 €180,612 -€33,489 -15.6%
Fixed assets 21/28 €31,105 €30,005 -€1,100 -3.5%
Tangible fixed assets 22/27 €31,105 €30,005 -€1,100 -3.5%
Plant, machinery and equipment 23 €17,536 €21,508 +€3,972 +22.7%
Furniture and vehicles 24 €10,117 €7,229 -€2,889 -28.6%
Leasing and similar rights 25 €3,451 €1,268 -€2,183 -63.3%
Current assets 29/58 €182,996 €150,607 -€32,389 -17.7%
Stocks and contracts in progress 3 €2,400 €2,400 = 0.0%
Stocks 30/36 €2,400 €2,400 = 0.0%
Amounts receivable within one year 40/41 €46,211 €49,693 +€3,482 +7.5%
Trade receivables 40 €30,202 €29,903 -€299 -1.0%
Other amounts receivable 41 €16,010 €19,791 +€3,781 +23.6%
Cash at bank and in hand 54/58 €134,385 €98,514 -€35,871 -26.7%
Total equity and liabilities 10/49 €214,101 €180,612 -€33,489 -15.6%
Equity 10/15 €148,539 €154,571 +€6,032 +4.1%
Contributions 10/11 €4,000 €4,000 = 0.0%
Reserves 13 €12,168 €12,168 = 0.0%
Distributable reserves 133 €12,168 €12,168 = 0.0%
Profit (loss) carried forward 14 €132,372 €138,404 +€6,032 +4.6%
Amounts payable 17/49 €65,561 €26,040 -€39,521 -60.3%
Amounts payable within one year 42/48 €65,561 €26,040 -€39,521 -60.3%
Current portion of amounts payable after more than one year 42 €4,578 €436 -€4,142 -90.5%
Trade debts 44 €51,217 €11,781 -€39,435 -77.0%
Suppliers 440/4 €51,217 €11,781 -€39,435 -77.0%
Taxes, remuneration and social security 45 €9,767 €13,823 +€4,056 +41.5%
Taxes 450/3 €299 €293 -€6 -1.9%
Remuneration and social security 454/9 €9,468 €13,530 +€4,062 +42.9%
Remuneration, social security and pensions 62 €96,079 €100,273 +€4,194 +4.4%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €7,516 €7,334 -€182 -2.4%
Other operating charges 640/8 €732 €794 +€62 +8.5%
Gross operating margin 9900 €129,834 €118,949 -€10,885 -8.4%
Operating profit (loss) 9901 €25,507 €10,547 -€14,959 -58.6%
Financial income 75/76B €430 - -€430
Recurring financial income 75 €430 - -€430
Financial charges 65/66B €892 €2,453 +€1,561 +175.1%
Recurring financial charges 65 €892 €2,453 +€1,561 +175.1%
Profit (loss) for the period before taxes 9903 €25,044 €8,094 -€16,951 -67.7%
Income taxes 67/77 €5,875 €2,062 -€3,814 -64.9%
Profit (loss) for the period 9904 €19,169 €6,032 -€13,137 -68.5%
Profit (loss) for the period to be appropriated 9905 €19,169 €6,032 -€13,137 -68.5%

Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.