NIMA CONCEPT: 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.
NIMA CONCEPT
Largest movements
- Cash +€148,753
up €148,753 (+613.0%), from €24,268 to €173,020
mainly Trade debts (+€84,131) and Tax, wage and social debts (+€67,090)
- Tangible fixed assets +€36,906
new in 2023: €36,906
- Receivables within one year -€6,333
down €6,333 (-56.0%), from €11,316 to €4,982
of which Other amounts receivable: -€4,881
- Trade debts +€84,131
up €84,131 (+3594.6%), from €2,340 to €86,472
- Tax, wage and social debts +€67,090
up €67,090 (+6377.8%), from €1,052 to €68,142
of which Taxes: +€68,048
- Accrued charges and deferred income +€48,844
new in 2023: €48,844
- Other debts -€33,639
no longer reported in 2023 (was €33,639)
- Profit (loss) carried forward +€12,901
up €12,901 (+64.8%), from -€19,900 to -€6,999
- Gross operating margin +€62,651
up €62,651 (+651.1%), from €9,622 to €72,273
- Staff costs +€39,082
up €39,082 (+4078.1%), from €958 to €40,040
- Turnover -€27,263
no longer reported in 2023 (was €27,263)
- Purchases and services -€17,642
no longer reported in 2023 (was €17,642)
- Depreciation +€13,133
new in 2023: €13,133
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €35,732 | €215,058 | +€179,326 | +501.9% |
| Fixed assets | 21/28 | - | €36,906 | +€36,906 | |
| Tangible fixed assets | 22/27 | - | €36,906 | +€36,906 | |
| Furniture and vehicles | 24 | - | €36,906 | +€36,906 | |
| Current assets | 29/58 | €35,732 | €178,151 | +€142,420 | +398.6% |
| Amounts receivable within one year | 40/41 | €11,316 | €4,982 | -€6,333 | -56.0% |
| Trade receivables | 40 | €4,609 | €3,156 | -€1,453 | -31.5% |
| Other amounts receivable | 41 | €6,707 | €1,826 | -€4,881 | -72.8% |
| Cash at bank and in hand | 54/58 | €24,268 | €173,020 | +€148,753 | +613.0% |
| Deferred charges and accrued income | 490/1 | €149 | €149 | = | 0.0% |
| Total equity and liabilities | 10/49 | €35,732 | €215,058 | +€179,326 | +501.9% |
| Equity | 10/15 | -€1,300 | €11,601 | +€12,901 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,900 | -€6,999 | +€12,901 | +64.8% |
| Amounts payable | 17/49 | €37,031 | €203,457 | +€166,426 | +449.4% |
| Amounts payable within one year | 42/48 | €37,031 | €154,614 | +€117,582 | +317.5% |
| Trade debts | 44 | €2,340 | €86,472 | +€84,131 | +3594.6% |
| Suppliers | 440/4 | €2,340 | €86,472 | +€84,131 | +3594.6% |
| Taxes, remuneration and social security | 45 | €1,052 | €68,142 | +€67,090 | +6377.8% |
| Taxes | 450/3 | €94 | €68,142 | +€68,048 | +72708.6% |
| Remuneration and social security | 454/9 | €958 | - | -€958 | |
| Other amounts payable | 47/48 | €33,639 | - | -€33,639 | |
| Accrued charges and deferred income | 492/3 | - | €48,844 | +€48,844 | |
| Turnover | 70 | €27,263 | - | -€27,263 | |
| Goods, raw materials, services and sundry goods | 60/61 | €17,642 | - | -€17,642 | |
| Remuneration, social security and pensions | 62 | €958 | €40,040 | +€39,082 | +4078.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €13,133 | +€13,133 | |
| Other operating charges | 640/8 | €250 | €700 | +€450 | +179.9% |
| Non-recurring operating charges | 66A | - | €5,431 | +€5,431 | |
| Gross operating margin | 9900 | €9,622 | €72,273 | +€62,651 | +651.1% |
| Operating profit (loss) | 9901 | €8,413 | €12,968 | +€4,555 | +54.1% |
| Financial charges | 65/66B | €344 | €68 | -€276 | -80.3% |
| Recurring financial charges | 65 | €344 | €68 | -€276 | -80.3% |
| Profit (loss) for the period before taxes | 9903 | €8,070 | €12,901 | +€4,831 | +59.9% |
| Income taxes | 67/77 | €9,646 | - | -€9,646 | |
| Profit (loss) for the period | 9904 | -€1,576 | €12,901 | +€14,477 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,576 | €12,901 | +€14,477 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.