NIMA GESTION: 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 GESTION
Largest movements
- Receivables within one year -€10,253
down €10,253 (-95.1%), from €10,780 to €527
of which Trade receivables: -€10,253
- Tangible fixed assets -€4,745
down €4,745 (-58.2%), from €8,149 to €3,404
- Cash -€3,026
down €3,026 (-54.4%), from €5,563 to €2,537
mainly Net result for the year (-€18,024)
- Profit (loss) carried forward -€18,024
down €18,024 (-15.2%), from -€118,804 to -€136,829
- Gross operating margin -€11,802
down €11,802 (-2,830%), from -€417 to -€12,220
- Depreciation -€10,720
down €10,720 (-69.3%), from €15,464 to €4,745
- Other operating charges +€934
new in 2025: €934
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 | €24,492 | €6,468 | -€18,024 | -73.6% |
| Fixed assets | 21/28 | €8,149 | €3,404 | -€4,745 | -58.2% |
| Tangible fixed assets | 22/27 | €8,149 | €3,404 | -€4,745 | -58.2% |
| Land and buildings | 22 | €8,149 | €3,404 | -€4,745 | -58.2% |
| Current assets | 29/58 | €16,343 | €3,064 | -€13,280 | -81.3% |
| Amounts receivable within one year | 40/41 | €10,780 | €527 | -€10,253 | -95.1% |
| Trade receivables | 40 | €10,253 | - | -€10,253 | |
| Other amounts receivable | 41 | €527 | €527 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,563 | €2,537 | -€3,026 | -54.4% |
| Total equity and liabilities | 10/49 | €24,492 | €6,468 | -€18,024 | -73.6% |
| Equity | 10/15 | €21,196 | €3,171 | -€18,024 | -85.0% |
| Contributions | 10/11 | €140,000 | €140,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,804 | -€136,829 | -€18,024 | -15.2% |
| Amounts payable | 17/49 | €3,297 | €3,297 | = | 0.0% |
| Amounts payable within one year | 42/48 | €3,297 | €3,297 | = | 0.0% |
| Other amounts payable | 47/48 | €3,297 | €3,297 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,464 | €4,745 | -€10,720 | -69.3% |
| Other operating charges | 640/8 | - | €934 | +€934 | |
| Gross operating margin | 9900 | -€417 | -€12,220 | -€11,802 | -2,830% |
| Operating profit (loss) | 9901 | -€15,881 | -€17,898 | -€2,017 | -12.7% |
| Financial charges | 65/66B | €66 | €126 | +€60 | +90.1% |
| Recurring financial charges | 65 | €66 | €126 | +€60 | +90.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,948 | -€18,024 | -€2,077 | -13.0% |
| Profit (loss) for the period | 9904 | -€15,948 | -€18,024 | -€2,077 | -13.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,948 | -€18,024 | -€2,077 | -13.0% |
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.