NIMA: 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
NIMA
NACE 56.112, Limited-service restaurants, excluding mobile food services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€201,832
2024 · €94,268+€107,564
Equity
€1.2m
2024 · €1.2m+€1,832
Cash
€644,388
2024 · €559,439+€84,949
Balance sheet total
€2.9m
2024 · €2.9m-€7,629
Largest movements
Assets
- Tangible fixed assets -€187,665
down €187,665 (-14.5%), from €1.3m to €1.1m
of which Plant, machinery and equipment: -€102,498
- Cash +€84,949
up €84,949 (+15.2%), from €559,439 to €644,388
mainly Depreciation (+€206,553) and Net result for the year (+€201,832)
- Receivables within one year +€62,801
up €62,801 (+27.0%), from €232,439 to €295,240
of which Other amounts receivable: +€49,417
- Stocks and contracts +€39,883
up €39,883 (+7.5%), from €534,740 to €574,623
Equity and liabilities
- Debts after one year -€117,456
down €117,456 (-100.0%), from €117,456 to €0
- Other debts +€66,634
up €66,634 (+49.9%), from €133,566 to €200,200
- Trade debts +€57,740
up €57,740 (+4.9%), from €1.2m to €1.2m
Income statement
- Gross operating margin +€87,608
up €87,608 (+7.6%), from €1.2m to €1.2m
- Financial income +€38,396
up €38,396 (+4819.5%), from €797 to €39,193
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.
Result 2024
€94,268
Gross operating margin
+€87,608
Staff costs
-€2,445
Depreciation
-€4,390
Other operating charges
-€5,914
Financial income
+€38,396
Financial charges
-€1,596
Taxes
-€4,094
Result 2025
€201,832
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.
From operations
+€438,442
Investment
-€12,971
Financing
-€340,522
Cash 2024
€559,439
From operations (derived)
+€438,442
Net result for the year
+€201,832
Depreciation
+€206,553
Stocks and contracts
-€39,883
Receivables within one year
-€62,801
Deferred charges and accrued income
+€1,679
Trade debts
+€57,740
Tax, wage and social debts
+€7,707
Other debts
+€66,634
Accrued charges and deferred income
-€1,019
Investment (derived)
-€12,971
Investment in fixed assets (net)
-€12,971
Financing
-€340,522
Debts after one year
-€117,456
Current portion of long-term debt
-€23,066
Contributions, distributions and other
-€200,000
Cash 2025
€644,388
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,907,222 | €2,899,594 | -€7,629 | -0.3% |
| Fixed assets | 21/28 | €1,303,599 | €1,110,016 | -€193,582 | -14.8% |
| Intangible fixed assets | 21 | €11,689 | €5,771 | -€5,917 | -50.6% |
| Tangible fixed assets | 22/27 | €1,291,778 | €1,104,113 | -€187,665 | -14.5% |
| Land and buildings | 22 | €1,113 | €5,576 | +€4,463 | +400.9% |
| Plant, machinery and equipment | 23 | €662,277 | €559,779 | -€102,498 | -15.5% |
| Furniture and vehicles | 24 | €106,143 | €87,064 | -€19,079 | -18.0% |
| Other tangible fixed assets | 26 | €522,245 | €451,694 | -€70,550 | -13.5% |
| Financial fixed assets | 28 | €132 | €132 | = | 0.0% |
| Current assets | 29/58 | €1,603,624 | €1,789,578 | +€185,954 | +11.6% |
| Stocks and contracts in progress | 3 | €534,740 | €574,623 | +€39,883 | +7.5% |
| Stocks | 30/36 | €534,740 | €574,623 | +€39,883 | +7.5% |
| Amounts receivable within one year | 40/41 | €232,439 | €295,240 | +€62,801 | +27.0% |
| Trade receivables | 40 | €193,610 | €206,995 | +€13,384 | +6.9% |
| Other amounts receivable | 41 | €38,829 | €88,245 | +€49,417 | +127.3% |
| Current investments | 50/53 | €269,192 | €269,192 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €559,439 | €644,388 | +€84,949 | +15.2% |
| Deferred charges and accrued income | 490/1 | €7,814 | €6,135 | -€1,679 | -21.5% |
| Total equity and liabilities | 10/49 | €2,907,222 | €2,899,594 | -€7,629 | -0.3% |
| Equity | 10/15 | €1,228,593 | €1,230,424 | +€1,832 | +0.1% |
| Contributions | 10/11 | €162,000 | €162,000 | = | 0.0% |
| Capital | 10 | €162,000 | €162,000 | = | 0.0% |
| Issued capital | 100 | €162,000 | €162,000 | = | 0.0% |
| Reserves | 13 | €1,066,593 | €1,068,424 | +€1,832 | +0.2% |
| Non-distributable reserves | 130/1 | €16,200 | €16,200 | = | 0.0% |
| Legal reserve | 130 | €16,200 | €16,200 | = | 0.0% |
| Distributable reserves | 133 | €1,050,393 | €1,052,224 | +€1,832 | +0.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,678,630 | €1,669,169 | -€9,460 | -0.6% |
| Amounts payable after more than one year | 17 | €117,456 | €0 | -€117,456 | -100.0% |
| Financial debts | 170/4 | €117,456 | €0 | -€117,456 | -100.0% |
| Amounts payable within one year | 42/48 | €1,559,678 | €1,668,693 | +€109,015 | +7.0% |
| Current portion of amounts payable after more than one year | 42 | €140,522 | €117,456 | -€23,066 | -16.4% |
| Trade debts | 44 | €1,166,687 | €1,224,426 | +€57,740 | +4.9% |
| Suppliers | 440/4 | €1,166,687 | €1,224,426 | +€57,740 | +4.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €118,903 | €126,610 | +€7,707 | +6.5% |
| Taxes | 450/3 | €18,432 | €19,298 | +€866 | +4.7% |
| Remuneration and social security | 454/9 | €100,471 | €107,312 | +€6,841 | +6.8% |
| Other amounts payable | 47/48 | €133,566 | €200,200 | +€66,634 | +49.9% |
| Accrued charges and deferred income | 492/3 | €1,496 | €477 | -€1,019 | -68.1% |
| Remuneration, social security and pensions | 62 | €818,714 | €821,159 | +€2,445 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €202,164 | €206,553 | +€4,390 | +2.2% |
| Other operating charges | 640/8 | €6,735 | €12,649 | +€5,914 | +87.8% |
| Gross operating margin | 9900 | €1,155,981 | €1,243,588 | +€87,608 | +7.6% |
| Operating profit (loss) | 9901 | €128,368 | €203,226 | +€74,858 | +58.3% |
| Financial income | 75/76B | €797 | €39,193 | +€38,396 | +4819.5% |
| Recurring financial income | 75 | €797 | €39,193 | +€38,396 | +4819.5% |
| Financial charges | 65/66B | €34,701 | €36,297 | +€1,596 | +4.6% |
| Recurring financial charges | 65 | €34,701 | €36,297 | +€1,596 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €94,464 | €206,122 | +€111,658 | +118.2% |
| Income taxes | 67/77 | €196 | €4,290 | +€4,094 | +2086.4% |
| Profit (loss) for the period | 9904 | €94,268 | €201,832 | +€107,564 | +114.1% |
| Profit (loss) for the period to be appropriated | 9905 | €94,268 | €201,832 | +€107,564 | +114.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.