NIMA: 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.
NIMA
Largest movements
- Tangible fixed assets -€13,298
down €13,298 (-3.6%), from €364,569 to €351,270
of which Land and buildings: -€13,133
- Profit (loss) carried forward +€19,074
up €19,074 (+52.3%), from -€36,474 to -€17,400
- Other debts -€15,481
down €15,481 (-58.2%), from €26,589 to €11,108
- Debts after one year -€10,200
down €10,200 (-3.0%), from €343,846 to €333,646
- Tax, wage and social debts -€7,537
down €7,537 (-89.2%), from €8,445 to €908
- Trade debts -€7,528
down €7,528 (-51.2%), from €14,706 to €7,178
- Gross operating margin +€19,434
up €19,434 (+79.7%), from €24,395 to €43,829
- Financial charges -€12,183
down €12,183 (-68.4%), from €17,814 to €5,631
- Other operating charges +€678
up €678 (+13.6%), from €4,986 to €5,664
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €414,571 | €398,543 | -€16,027 | -3.9% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €366,193 | €352,895 | -€13,298 | -3.6% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €364,569 | €351,270 | -€13,298 | -3.6% |
| Land and buildings | 22 | €363,330 | €350,197 | -€13,133 | -3.6% |
| Plant, machinery and equipment | 23 | €889 | €724 | -€166 | -18.6% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €349 | €349 | = | 0.0% |
| Financial fixed assets | 28 | €1,625 | €1,625 | = | 0.0% |
| Current assets | 29/58 | €48,377 | €45,648 | -€2,729 | -5.6% |
| Amounts receivable after more than one year | 29 | €33,213 | €33,213 | = | 0.0% |
| Other amounts receivable | 291 | €33,213 | €33,213 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,929 | €10,206 | -€1,723 | -14.4% |
| Trade receivables | 40 | €10,329 | €9,706 | -€622 | -6.0% |
| Other amounts receivable | 41 | €1,601 | €500 | -€1,101 | -68.8% |
| Current investments | 50/53 | €658 | €658 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,496 | €1,309 | -€1,187 | -47.6% |
| Deferred charges and accrued income | 490/1 | €82 | €263 | +€181 | +222% |
| Total equity and liabilities | 10/49 | €414,571 | €398,543 | -€16,027 | -3.9% |
| Equity | 10/15 | €4,429 | €23,502 | +€19,074 | +431% |
| Contributions | 10/11 | €40,902 | €40,902 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,474 | -€17,400 | +€19,074 | +52.3% |
| Amounts payable | 17/49 | €410,142 | €375,041 | -€35,101 | -8.6% |
| Amounts payable after more than one year | 17 | €343,846 | €333,646 | -€10,200 | -3.0% |
| Financial debts | 170/4 | €343,846 | €333,646 | -€10,200 | -3.0% |
| Amounts payable within one year | 42/48 | €66,296 | €41,395 | -€24,901 | -37.6% |
| Current portion of amounts payable after more than one year | 42 | €9,555 | €10,200 | +€645 | +6.8% |
| Trade debts | 44 | €14,706 | €7,178 | -€7,528 | -51.2% |
| Suppliers | 440/4 | €14,706 | €7,178 | -€7,528 | -51.2% |
| Advances received on contracts in progress | 46 | €7,000 | €12,000 | +€5,000 | +71.4% |
| Taxes, remuneration and social security | 45 | €8,445 | €908 | -€7,537 | -89.2% |
| Taxes | 450/3 | €8,445 | €908 | -€7,537 | -89.2% |
| Other amounts payable | 47/48 | €26,589 | €11,108 | -€15,481 | -58.2% |
| Non-recurring operating income | 76A | €714 | - | -€714 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,298 | €13,298 | = | 0.0% |
| Other operating charges | 640/8 | €4,986 | €5,664 | +€678 | +13.6% |
| Gross operating margin | 9900 | €24,395 | €43,829 | +€19,434 | +79.7% |
| Operating profit (loss) | 9901 | €6,110 | €24,866 | +€18,756 | +307% |
| Financial income | 75/76B | €39 | €1 | -€38 | -97.5% |
| Recurring financial income | 75 | €39 | €1 | -€38 | -97.5% |
| Financial charges | 65/66B | €17,814 | €5,631 | -€12,183 | -68.4% |
| Recurring financial charges | 65 | €17,814 | €5,631 | -€12,183 | -68.4% |
| Profit (loss) for the period before taxes | 9903 | -€11,664 | €19,236 | +€30,900 | |
| Income taxes | 67/77 | €196 | €162 | -€34 | -17.3% |
| Profit (loss) for the period | 9904 | -€11,861 | €19,074 | +€30,934 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,861 | €19,074 | +€30,934 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.