NIM Design: 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.
NIM Design
Largest movements
- Receivables within one year -€12,444
down €12,444 (-85.5%), from €14,557 to €2,114
of which Trade receivables: -€12,444
- Cash -€2,237
down €2,237 (-66.8%), from €3,348 to €1,111
mainly Trade debts (-€12,311) and Debts after one year (-€7,534)
- Stocks and contracts +€1,726
up €1,726 (+114.7%), from €1,505 to €3,231
- Intangible fixed assets -€1,014
down €1,014 (-13.0%), from €7,795 to €6,782
- Formation expenses -€511
down €511 (-43.6%), from €1,171 to €660
- Trade debts -€12,311
down €12,311 (-77.4%), from €15,901 to €3,590
- Debts after one year -€7,534
down €7,534 (-49.1%), from €15,329 to €7,795
- Tax, wage and social debts +€4,519
up €4,519 (+111.5%), from €4,053 to €8,572
- Profit (loss) carried forward +€3,664
up €3,664 (+15.9%), from -€23,075 to -€19,411
- Other debts -€2,865
down €2,865 (-61.1%), from €4,690 to €1,825
- Gross operating margin +€21,669
up €21,669, from -€15,388 to €6,281
- Other operating charges -€245
down €245 (-60.5%), from €405 to €160
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.
Cash bridge derived
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 | €28,377 | €13,897 | -€14,479 | -51.0% |
| Formation expenses | 20 | €1,171 | €660 | -€511 | -43.6% |
| Fixed assets | 21/28 | €7,795 | €6,782 | -€1,014 | -13.0% |
| Intangible fixed assets | 21 | €7,795 | €6,782 | -€1,014 | -13.0% |
| Current assets | 29/58 | €19,410 | €6,456 | -€12,955 | -66.7% |
| Stocks and contracts in progress | 3 | €1,505 | €3,231 | +€1,726 | +114.7% |
| Stocks | 30/36 | €1,505 | €3,231 | +€1,726 | +114.7% |
| Amounts receivable within one year | 40/41 | €14,557 | €2,114 | -€12,444 | -85.5% |
| Trade receivables | 40 | €14,557 | €2,114 | -€12,444 | -85.5% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €3,348 | €1,111 | -€2,237 | -66.8% |
| Total equity and liabilities | 10/49 | €28,377 | €13,897 | -€14,479 | -51.0% |
| Equity | 10/15 | -€20,575 | -€16,911 | +€3,664 | +17.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,075 | -€19,411 | +€3,664 | +15.9% |
| Amounts payable | 17/49 | €48,952 | €30,809 | -€18,144 | -37.1% |
| Amounts payable after more than one year | 17 | €15,329 | €7,795 | -€7,534 | -49.1% |
| Financial debts | 170/4 | €15,329 | €7,795 | -€7,534 | -49.1% |
| Amounts payable within one year | 42/48 | €33,498 | €22,927 | -€10,571 | -31.6% |
| Current portion of amounts payable after more than one year | 42 | €8,854 | €8,940 | +€86 | +1.0% |
| Trade debts | 44 | €15,901 | €3,590 | -€12,311 | -77.4% |
| Suppliers | 440/4 | €15,901 | €3,590 | -€12,311 | -77.4% |
| Taxes, remuneration and social security | 45 | €4,053 | €8,572 | +€4,519 | +111.5% |
| Taxes | 450/3 | €4,053 | €8,572 | +€4,519 | +111.5% |
| Other amounts payable | 47/48 | €4,690 | €1,825 | -€2,865 | -61.1% |
| Accrued charges and deferred income | 492/3 | €126 | €87 | -€39 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,525 | €1,525 | = | 0.0% |
| Other operating charges | 640/8 | €405 | €160 | -€245 | -60.5% |
| Gross operating margin | 9900 | -€15,388 | €6,281 | +€21,669 | |
| Operating profit (loss) | 9901 | -€17,317 | €4,596 | +€21,913 | |
| Financial charges | 65/66B | €980 | €932 | -€48 | -4.9% |
| Recurring financial charges | 65 | €980 | €932 | -€48 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€18,297 | €3,664 | +€21,961 | |
| Profit (loss) for the period | 9904 | -€18,297 | €3,664 | +€21,961 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,297 | €3,664 | +€21,961 |
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 12 October 2026 via checked.be.