NIMA CONSTRUCT: 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 CONSTRUCT
Largest movements
- Tangible fixed assets +€27,671
up €27,671 (+232.1%), from €11,924 to €39,595
of which Furniture and vehicles: +€28,459
- Receivables within one year -€12,648
down €12,648 (-96.4%), from €13,125 to €478
of which Trade receivables: -€12,195
- Stocks and contracts +€7,593
up €7,593 (+90.7%), from €8,373 to €15,966
of which Contracts in progress: +€4,164
- Cash -€5,975
down €5,975 (-20.3%), from €29,473 to €23,498
mainly Investment in fixed assets (net) (-€41,932) and Stocks and contracts (-€7,593)
- Deferred charges and accrued income +€2,029
up €2,029 (+174.7%), from €1,161 to €3,190
- Debts after one year +€30,000
new in 2025: €30,000
- Trade debts -€5,724
down €5,724 (-74.2%), from €7,715 to €1,991
- Other debts -€4,027
down €4,027 (-23.0%), from €17,523 to €13,495
- Current portion of long-term debt -€1,298
down €1,298 (-100.0%), from €1,298 to €0
- Reserves +€1,165
up €1,165 (+5.8%), from €20,216 to €21,381
- Depreciation +€5,826
up €5,826 (+69.1%), from €8,435 to €14,261
- Taxes -€2,058
down €2,058 (-94.6%), from €2,175 to €117
- Gross operating margin +€241
up €241 (+1.4%), from €17,832 to €18,073
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 | €64,056 | €82,727 | +€18,671 | +29.1% |
| Fixed assets | 21/28 | €11,924 | €39,595 | +€27,671 | +232.1% |
| Tangible fixed assets | 22/27 | €11,924 | €39,595 | +€27,671 | +232.1% |
| Plant, machinery and equipment | 23 | €1,966 | €1,179 | -€788 | -40.1% |
| Furniture and vehicles | 24 | €9,957 | €38,416 | +€28,459 | +285.8% |
| Current assets | 29/58 | €52,132 | €43,132 | -€9,000 | -17.3% |
| Stocks and contracts in progress | 3 | €8,373 | €15,966 | +€7,593 | +90.7% |
| Stocks | 30/36 | €3,914 | €7,343 | +€3,429 | +87.6% |
| Contracts in progress | 37 | €4,459 | €8,623 | +€4,164 | +93.4% |
| Amounts receivable within one year | 40/41 | €13,125 | €478 | -€12,648 | -96.4% |
| Trade receivables | 40 | €12,195 | €0 | -€12,195 | -100.0% |
| Other amounts receivable | 41 | €930 | €478 | -€453 | -48.7% |
| Cash at bank and in hand | 54/58 | €29,473 | €23,498 | -€5,975 | -20.3% |
| Deferred charges and accrued income | 490/1 | €1,161 | €3,190 | +€2,029 | +174.7% |
| Total equity and liabilities | 10/49 | €64,056 | €82,727 | +€18,671 | +29.1% |
| Equity | 10/15 | €32,716 | €33,881 | +€1,165 | +3.6% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €20,216 | €21,381 | +€1,165 | +5.8% |
| Distributable reserves | 133 | €20,216 | €21,381 | +€1,165 | +5.8% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €31,340 | €48,845 | +€17,505 | +55.9% |
| Amounts payable after more than one year | 17 | - | €30,000 | +€30,000 | |
| Financial debts | 170/4 | - | €30,000 | +€30,000 | |
| Amounts payable within one year | 42/48 | €29,953 | €17,845 | -€12,107 | -40.4% |
| Current portion of amounts payable after more than one year | 42 | €1,298 | €0 | -€1,298 | -100.0% |
| Trade debts | 44 | €7,715 | €1,991 | -€5,724 | -74.2% |
| Suppliers | 440/4 | €7,715 | €1,991 | -€5,724 | -74.2% |
| Taxes, remuneration and social security | 45 | €3,417 | €2,359 | -€1,058 | -31.0% |
| Taxes | 450/3 | €3,417 | €2,359 | -€1,058 | -31.0% |
| Other amounts payable | 47/48 | €17,523 | €13,495 | -€4,027 | -23.0% |
| Accrued charges and deferred income | 492/3 | €1,387 | €1,000 | -€387 | -27.9% |
| Non-recurring operating income | 76A | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,435 | €14,261 | +€5,826 | +69.1% |
| Other operating charges | 640/8 | €1,537 | €1,672 | +€135 | +8.8% |
| Gross operating margin | 9900 | €17,832 | €18,073 | +€241 | +1.4% |
| Operating profit (loss) | 9901 | €7,860 | €2,140 | -€5,720 | -72.8% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100.0% |
| Financial charges | 65/66B | €208 | €58 | -€150 | -72.2% |
| Recurring financial charges | 65 | €208 | €58 | -€150 | -72.2% |
| Profit (loss) for the period before taxes | 9903 | €7,652 | €2,082 | -€5,570 | -72.8% |
| Income taxes | 67/77 | €2,175 | €117 | -€2,058 | -94.6% |
| Profit (loss) for the period | 9904 | €5,477 | €1,965 | -€3,511 | -64.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,477 | €1,965 | -€3,511 | -64.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.