NIM CONSULTING: what changed
NIM CONSULTING
Largest movements
- Receivables within one year +€13,056
up €13,056 (+41.1%), from €31,752 to €44,808
of which Trade receivables: +€11,329
- Deferred charges and accrued income +€6,878
up €6,878 (+113%), from €6,109 to €12,987
- Tangible fixed assets -€3,165
down €3,165 (-64.2%), from €4,931 to €1,766
of which Furniture and vehicles: -€2,938
- Cash -€2,868
down €2,868 (-17.6%), from €16,301 to €13,433
mainly Other debts (-€19,545) and Receivables within one year (-€13,056)
- Intangible fixed assets +€1,721
up €1,721 (+79.0%), from €2,178 to €3,899
- Other debts -€19,545
down €19,545 (-100%), from €19,545 to €0
- Trade debts +€18,831
up €18,831 (+203%), from €9,276 to €28,108
- Reserves +€11,756
up €11,756 (+90.5%), from €12,986 to €24,741
- Tax, wage and social debts +€4,580
up €4,580 (+27.8%), from €16,465 to €21,045
of which Remuneration and social security: +€3,050
- Gross operating margin +€10,746
up €10,746 (+10.3%), from €104,195 to €114,942
- Staff costs -€6,279
down €6,279 (-7.3%), from €86,204 to €79,925
- Taxes +€4,338
up €4,338 (+115%), from €3,766 to €8,105
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 | €61,272 | €76,894 | +€15,622 | +25.5% |
| Fixed assets | 21/28 | €7,109 | €5,665 | -€1,444 | -20.3% |
| Intangible fixed assets | 21 | €2,178 | €3,899 | +€1,721 | +79.0% |
| Tangible fixed assets | 22/27 | €4,931 | €1,766 | -€3,165 | -64.2% |
| Furniture and vehicles | 24 | €3,582 | €644 | -€2,938 | -82.0% |
| Other tangible fixed assets | 26 | €1,349 | €1,123 | -€226 | -16.8% |
| Current assets | 29/58 | €54,162 | €71,229 | +€17,066 | +31.5% |
| Amounts receivable within one year | 40/41 | €31,752 | €44,808 | +€13,056 | +41.1% |
| Trade receivables | 40 | €30,479 | €41,808 | +€11,329 | +37.2% |
| Other amounts receivable | 41 | €1,273 | €3,000 | +€1,727 | +136% |
| Cash at bank and in hand | 54/58 | €16,301 | €13,433 | -€2,868 | -17.6% |
| Deferred charges and accrued income | 490/1 | €6,109 | €12,987 | +€6,878 | +113% |
| Total equity and liabilities | 10/49 | €61,272 | €76,894 | +€15,622 | +25.5% |
| Equity | 10/15 | €15,986 | €27,741 | +€11,756 | +73.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,986 | €24,741 | +€11,756 | +90.5% |
| Distributable reserves | 133 | €12,986 | €24,741 | +€11,756 | +90.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,286 | €49,152 | +€3,866 | +8.5% |
| Amounts payable within one year | 42/48 | €45,286 | €49,152 | +€3,866 | +8.5% |
| Trade debts | 44 | €9,276 | €28,108 | +€18,831 | +203% |
| Suppliers | 440/4 | €9,276 | €28,108 | +€18,831 | +203% |
| Taxes, remuneration and social security | 45 | €16,465 | €21,045 | +€4,580 | +27.8% |
| Taxes | 450/3 | €9,131 | €10,661 | +€1,530 | +16.8% |
| Remuneration and social security | 454/9 | €7,334 | €10,384 | +€3,050 | +41.6% |
| Other amounts payable | 47/48 | €19,545 | €0 | -€19,545 | -100% |
| Remuneration, social security and pensions | 62 | €86,204 | €79,925 | -€6,279 | -7.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,196 | €3,839 | -€357 | -8.5% |
| Other operating charges | 640/8 | €945 | €1,158 | +€213 | +22.6% |
| Non-recurring operating charges | 66A | €53 | €954 | +€901 | +1,699% |
| Gross operating margin | 9900 | €104,195 | €114,942 | +€10,746 | +10.3% |
| Operating profit (loss) | 9901 | €12,798 | €29,067 | +€16,269 | +127% |
| Financial income | 75/76B | €111 | €355 | +€243 | +218% |
| Recurring financial income | 75 | €111 | €355 | +€243 | +218% |
| Financial charges | 65/66B | €4,180 | €3,489 | -€691 | -16.5% |
| Recurring financial charges | 65 | €4,180 | €3,489 | -€691 | -16.5% |
| Profit (loss) for the period before taxes | 9903 | €8,730 | €25,932 | +€17,203 | +197% |
| Income taxes | 67/77 | €3,766 | €8,105 | +€4,338 | +115% |
| Profit (loss) for the period | 9904 | €4,963 | €17,827 | +€12,864 | +259% |
| Profit (loss) for the period to be appropriated | 9905 | €4,963 | €17,827 | +€12,864 | +259% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.