NIMAFRI: 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.
NIMAFRI
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Other debts +€7,767
up €7,767 (+18.8%), from €41,416 to €49,183
- Debts after one year -€5,558
down €5,558 (-55.9%), from €9,938 to €4,380
- Trade debts -€4,185
down €4,185 (-63.1%), from €6,636 to €2,451
- Gross operating margin +€6,154
up €6,154 (+944%), from €652 to €6,805
- Financial charges +€2,353
up €2,353 (+132%), from €1,778 to €4,131
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €171,377 | €171,377 | = | 0.0% |
| Fixed assets | 21/28 | €171,377 | €171,377 | = | 0.0% |
| Tangible fixed assets | 22/27 | €171,377 | €171,377 | = | 0.0% |
| Land and buildings | 22 | €171,377 | €171,377 | = | 0.0% |
| Total equity and liabilities | 10/49 | €171,377 | €171,377 | = | 0.0% |
| Equity | 10/15 | €107,204 | €108,147 | +€943 | +0.9% |
| Contributions | 10/11 | €89,000 | €89,000 | = | 0.0% |
| Capital | 10 | €89,000 | €89,000 | = | 0.0% |
| Issued capital | 100 | €89,000 | €89,000 | = | 0.0% |
| Reserves | 13 | €20,100 | €20,100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,900 | €8,900 | = | 0.0% |
| Legal reserve | 130 | €8,900 | €8,900 | = | 0.0% |
| Distributable reserves | 133 | €11,200 | €11,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,896 | -€953 | +€943 | +49.7% |
| Amounts payable | 17/49 | €64,173 | €63,230 | -€943 | -1.5% |
| Amounts payable after more than one year | 17 | €9,938 | €4,380 | -€5,558 | -55.9% |
| Financial debts | 170/4 | €9,938 | €4,380 | -€5,558 | -55.9% |
| Amounts payable within one year | 42/48 | €54,235 | €58,850 | +€4,615 | +8.5% |
| Current portion of amounts payable after more than one year | 42 | €6,183 | €7,216 | +€1,033 | +16.7% |
| Trade debts | 44 | €6,636 | €2,451 | -€4,185 | -63.1% |
| Suppliers | 440/4 | €6,636 | €2,451 | -€4,185 | -63.1% |
| Other amounts payable | 47/48 | €41,416 | €49,183 | +€7,767 | +18.8% |
| Other operating charges | 640/8 | €1,675 | €1,732 | +€56 | +3.4% |
| Gross operating margin | 9900 | €652 | €6,805 | +€6,154 | +944% |
| Operating profit (loss) | 9901 | -€1,024 | €5,074 | +€6,098 | |
| Financial charges | 65/66B | €1,778 | €4,131 | +€2,353 | +132% |
| Recurring financial charges | 65 | €1,778 | €4,131 | +€2,353 | +132% |
| Profit (loss) for the period before taxes | 9903 | -€2,802 | €943 | +€3,745 | |
| Profit (loss) for the period | 9904 | -€2,802 | €943 | +€3,745 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,802 | €943 | +€3,745 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.