NIMA TECHNIEKEN: 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 TECHNIEKEN
Largest movements
- Cash +€59,825
up €59,825 (+90.6%), from €66,003 to €125,828
mainly Net result for the year (+€64,108) and Depreciation (+€19,077)
- Receivables within one year +€31,585
up €31,585 (+637%), from €4,959 to €36,544
of which Trade receivables: +€34,612
- Tangible fixed assets -€12,373
down €12,373 (-16.5%), from €74,913 to €62,540
of which Furniture and vehicles: -€10,639
- Stocks and contracts -€9,269
down €9,269 (-14.2%), from €65,052 to €55,783
- Reserves +€63,275
up €63,275 (+21.7%), from €291,128 to €354,403
- Tax, wage and social debts +€10,866
up €10,866 (+787%), from €1,380 to €12,246
of which Taxes: +€9,088
- Debts after one year -€8,174
down €8,174 (-66.4%), from €12,306 to €4,131
- Other debts +€5,891
up €5,891 (+14.9%), from €39,436 to €45,327
- Gross operating margin +€7,639
up €7,639 (+7.0%), from €109,684 to €117,324
- Depreciation -€3,971
down €3,971 (-17.2%), from €23,048 to €19,077
- Taxes +€2,118
up €2,118 (+9.1%), from €23,167 to €25,285
- Financial income -€1,263
down €1,263 (-32.4%), from €3,901 to €2,638
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 | €362,162 | €431,282 | +€69,120 | +19.1% |
| Fixed assets | 21/28 | €74,913 | €62,540 | -€12,373 | -16.5% |
| Tangible fixed assets | 22/27 | €74,913 | €62,540 | -€12,373 | -16.5% |
| Land and buildings | 22 | €12,018 | €10,608 | -€1,410 | -11.7% |
| Plant, machinery and equipment | 23 | €324 | €0 | -€324 | -100% |
| Furniture and vehicles | 24 | €62,571 | €51,932 | -€10,639 | -17.0% |
| Current assets | 29/58 | €287,249 | €368,742 | +€81,494 | +28.4% |
| Stocks and contracts in progress | 3 | €65,052 | €55,783 | -€9,269 | -14.2% |
| Stocks | 30/36 | €65,052 | €55,783 | -€9,269 | -14.2% |
| Amounts receivable within one year | 40/41 | €4,959 | €36,544 | +€31,585 | +637% |
| Trade receivables | 40 | €1,932 | €36,544 | +€34,612 | +1,791% |
| Other amounts receivable | 41 | €3,027 | €0 | -€3,027 | -100% |
| Current investments | 50/53 | €150,000 | €150,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €66,003 | €125,828 | +€59,825 | +90.6% |
| Deferred charges and accrued income | 490/1 | €1,234 | €586 | -€648 | -52.5% |
| Total equity and liabilities | 10/49 | €362,162 | €431,282 | +€69,120 | +19.1% |
| Equity | 10/15 | €297,328 | €360,603 | +€63,275 | +21.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €291,128 | €354,403 | +€63,275 | +21.7% |
| Distributable reserves | 133 | €291,128 | €354,403 | +€63,275 | +21.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €64,834 | €70,679 | +€5,846 | +9.0% |
| Amounts payable after more than one year | 17 | €12,306 | €4,131 | -€8,174 | -66.4% |
| Financial debts | 170/4 | €12,306 | €4,131 | -€8,174 | -66.4% |
| Amounts payable within one year | 42/48 | €52,264 | €66,533 | +€14,269 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €8,057 | €8,174 | +€118 | +1.5% |
| Trade debts | 44 | €3,392 | €786 | -€2,605 | -76.8% |
| Suppliers | 440/4 | €3,392 | €786 | -€2,605 | -76.8% |
| Taxes, remuneration and social security | 45 | €1,380 | €12,246 | +€10,866 | +787% |
| Taxes | 450/3 | €1,380 | €10,468 | +€9,088 | +659% |
| Remuneration and social security | 454/9 | - | €1,778 | +€1,778 | |
| Other amounts payable | 47/48 | €39,436 | €45,327 | +€5,891 | +14.9% |
| Accrued charges and deferred income | 492/3 | €264 | €15 | -€249 | -94.4% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €3,363 | €2,652 | -€711 | -21.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,048 | €19,077 | -€3,971 | -17.2% |
| Other operating charges | 640/8 | €1,262 | €982 | -€281 | -22.3% |
| Non-recurring operating charges | 66A | - | €4,584 | +€4,584 | |
| Gross operating margin | 9900 | €109,684 | €117,324 | +€7,639 | +7.0% |
| Operating profit (loss) | 9901 | €82,011 | €90,029 | +€8,018 | +9.8% |
| Financial income | 75/76B | €3,901 | €2,638 | -€1,263 | -32.4% |
| Recurring financial income | 75 | €3,901 | €2,638 | -€1,263 | -32.4% |
| Financial charges | 65/66B | €4,322 | €3,274 | -€1,048 | -24.2% |
| Recurring financial charges | 65 | €4,322 | €3,274 | -€1,048 | -24.2% |
| Profit (loss) for the period before taxes | 9903 | €81,590 | €89,393 | +€7,803 | +9.6% |
| Income taxes | 67/77 | €23,167 | €25,285 | +€2,118 | +9.1% |
| Profit (loss) for the period | 9904 | €58,423 | €64,108 | +€5,685 | +9.7% |
| Profit (loss) for the period to be appropriated | 9905 | €58,423 | €64,108 | +€5,685 | +9.7% |
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 15 October 2026 via checked.be.