NIMA CONSULTING SERVICES: 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 CONSULTING SERVICES
Largest movements
- Cash -€95,710
down €95,710 (-93.4%), from €102,419 to €6,710
mainly Other debts (-€90,000) and Receivables within one year (-€9,650)
- Receivables within one year +€9,650
up €9,650 (+14.8%), from €65,386 to €75,036
of which Other amounts receivable: +€11,686
- Tangible fixed assets -€4,114
down €4,114 (-20.9%), from €19,666 to €15,552
of which Other tangible fixed assets: -€3,842
- Other debts -€90,000
down €90,000 (-100%), from €90,000 to €0
- Tax, wage and social debts -€7,381
down €7,381 (-33.9%), from €21,744 to €14,362
- Profit (loss) carried forward +€4,151
up €4,151 (+5.5%), from €75,762 to €79,913
- Trade debts +€3,545
up €3,545 (+870%), from €408 to €3,952
- Gross operating margin -€88,221
down €88,221 (-85.1%), from €103,657 to €15,436
- Taxes -€17,898
down €17,898 (-82.6%), from €21,659 to €3,761
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.
Derived cash bridge
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 | €197,032 | €107,297 | -€89,736 | -45.5% |
| Fixed assets | 21/28 | €19,666 | €15,552 | -€4,114 | -20.9% |
| Tangible fixed assets | 22/27 | €19,666 | €15,552 | -€4,114 | -20.9% |
| Plant, machinery and equipment | 23 | €273 | €0 | -€273 | -100% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €19,394 | €15,552 | -€3,842 | -19.8% |
| Current assets | 29/58 | €177,366 | €91,745 | -€85,621 | -48.3% |
| Stocks and contracts in progress | 3 | €8,670 | €9,141 | +€471 | +5.4% |
| Stocks | 30/36 | €8,670 | €9,141 | +€471 | +5.4% |
| Amounts receivable within one year | 40/41 | €65,386 | €75,036 | +€9,650 | +14.8% |
| Trade receivables | 40 | €16,546 | €14,509 | -€2,037 | -12.3% |
| Other amounts receivable | 41 | €48,840 | €60,527 | +€11,686 | +23.9% |
| Cash at bank and in hand | 54/58 | €102,419 | €6,710 | -€95,710 | -93.4% |
| Deferred charges and accrued income | 490/1 | €891 | €859 | -€32 | -3.6% |
| Total equity and liabilities | 10/49 | €197,032 | €107,297 | -€89,736 | -45.5% |
| Equity | 10/15 | €78,762 | €82,913 | +€4,151 | +5.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €75,762 | €79,913 | +€4,151 | +5.5% |
| Amounts payable | 17/49 | €118,270 | €24,384 | -€93,887 | -79.4% |
| Amounts payable within one year | 42/48 | €118,270 | €24,384 | -€93,887 | -79.4% |
| Financial debts | 43 | €6,119 | €6,069 | -€50 | -0.8% |
| Credit institutions | 430/8 | €6,119 | €6,069 | -€50 | -0.8% |
| Trade debts | 44 | €408 | €3,952 | +€3,545 | +870% |
| Suppliers | 440/4 | €408 | €3,952 | +€3,545 | +870% |
| Taxes, remuneration and social security | 45 | €21,744 | €14,362 | -€7,381 | -33.9% |
| Taxes | 450/3 | €21,744 | €14,362 | -€7,381 | -33.9% |
| Other amounts payable | 47/48 | €90,000 | €0 | -€90,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,750 | €4,114 | -€636 | -13.4% |
| Other operating charges | 640/8 | €1,039 | €1,863 | +€824 | +79.3% |
| Gross operating margin | 9900 | €103,657 | €15,436 | -€88,221 | -85.1% |
| Operating profit (loss) | 9901 | €97,868 | €9,459 | -€88,409 | -90.3% |
| Financial income | 75/76B | €2,022 | €1,300 | -€722 | -35.7% |
| Recurring financial income | 75 | €2,022 | €1,300 | -€722 | -35.7% |
| Financial charges | 65/66B | €2,436 | €2,846 | +€410 | +16.8% |
| Recurring financial charges | 65 | €2,436 | €2,846 | +€410 | +16.8% |
| Profit (loss) for the period before taxes | 9903 | €97,453 | €7,912 | -€89,541 | -91.9% |
| Income taxes | 67/77 | €21,659 | €3,761 | -€17,898 | -82.6% |
| Profit (loss) for the period | 9904 | €75,794 | €4,151 | -€71,643 | -94.5% |
| Profit (loss) for the period to be appropriated | 9905 | €75,794 | €4,151 | -€71,643 | -94.5% |
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 16 October 2026 via checked.be.