NIMALI: 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.
NIMALI
Largest movements
- Cash +€14,316
up €14,316 (+443.8%), from €3,226 to €17,542
mainly Depreciation (+€11,108) and Receivables within one year (+€8,417)
- Tangible fixed assets -€10,193
down €10,193 (-26.4%), from €38,603 to €28,411
- Receivables within one year -€8,417
down €8,417 (-36.6%), from €23,022 to €14,605
of which Trade receivables: -€7,967
- Debts after one year -€8,278
down €8,278 (-32.1%), from €25,822 to €17,544
- Tax, wage and social debts +€1,376
up €1,376 (+523.9%), from €263 to €1,639
- Profit (loss) carried forward +€849
up €849 (+3.8%), from €22,326 to €23,175
- Other debts +€796
up €796 (+13.5%), from €5,900 to €6,697
- Gross operating margin +€1,343
up €1,343 (+9.9%), from €13,617 to €14,959
- Depreciation +€1,243
up €1,243 (+12.6%), from €9,865 to €11,108
- Taxes +€299
up €299 (+33.5%), from €893 to €1,192
- Financial charges -€210
down €210 (-12.8%), from €1,632 to €1,423
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 | €65,694 | €61,261 | -€4,433 | -6.7% |
| Fixed assets | 21/28 | €38,603 | €28,411 | -€10,193 | -26.4% |
| Tangible fixed assets | 22/27 | €38,603 | €28,411 | -€10,193 | -26.4% |
| Furniture and vehicles | 24 | €38,603 | €28,411 | -€10,193 | -26.4% |
| Current assets | 29/58 | €27,091 | €32,851 | +€5,760 | +21.3% |
| Amounts receivable within one year | 40/41 | €23,022 | €14,605 | -€8,417 | -36.6% |
| Trade receivables | 40 | €22,504 | €14,537 | -€7,967 | -35.4% |
| Other amounts receivable | 41 | €518 | €68 | -€450 | -86.9% |
| Cash at bank and in hand | 54/58 | €3,226 | €17,542 | +€14,316 | +443.8% |
| Deferred charges and accrued income | 490/1 | €843 | €704 | -€139 | -16.5% |
| Total equity and liabilities | 10/49 | €65,694 | €61,261 | -€4,433 | -6.7% |
| Equity | 10/15 | €24,826 | €25,675 | +€849 | +3.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,326 | €23,175 | +€849 | +3.8% |
| Amounts payable | 17/49 | €40,869 | €35,587 | -€5,282 | -12.9% |
| Amounts payable after more than one year | 17 | €25,822 | €17,544 | -€8,278 | -32.1% |
| Financial debts | 170/4 | €25,822 | €17,544 | -€8,278 | -32.1% |
| Amounts payable within one year | 42/48 | €15,047 | €18,043 | +€2,996 | +19.9% |
| Current portion of amounts payable after more than one year | 42 | €7,965 | €8,278 | +€313 | +3.9% |
| Trade debts | 44 | €920 | €1,429 | +€510 | +55.4% |
| Suppliers | 440/4 | €920 | €1,429 | +€510 | +55.4% |
| Taxes, remuneration and social security | 45 | €263 | €1,639 | +€1,376 | +523.9% |
| Taxes | 450/3 | €263 | €1,639 | +€1,376 | +523.9% |
| Other amounts payable | 47/48 | €5,900 | €6,697 | +€796 | +13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,865 | €11,108 | +€1,243 | +12.6% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €13,617 | €14,959 | +€1,343 | +9.9% |
| Operating profit (loss) | 9901 | €3,367 | €3,464 | +€97 | +2.9% |
| Financial income | 75/76B | €13 | - | -€13 | |
| Recurring financial income | 75 | €13 | - | -€13 | |
| Financial charges | 65/66B | €1,632 | €1,423 | -€210 | -12.8% |
| Recurring financial charges | 65 | €1,632 | €1,423 | -€210 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | €1,748 | €2,042 | +€293 | +16.8% |
| Income taxes | 67/77 | €893 | €1,192 | +€299 | +33.5% |
| Profit (loss) for the period | 9904 | €855 | €849 | -€6 | -0.7% |
| Profit (loss) for the period to be appropriated | 9905 | €855 | €849 | -€6 | -0.7% |
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 11 October 2026 via checked.be.