NIMAMO: 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.
NIMAMO
Largest movements
- Cash -€106,343
down €106,343 (-55.5%), from €191,677 to €85,333
mainly Receivables within one year (-€47,769) and Net result for the year (-€38,250)
- Receivables within one year +€47,769
up €47,769 (+43.9%), from €108,723 to €156,492
of which Other amounts receivable: +€47,780
- Profit (loss) carried forward -€37,613
down €37,613 (-78.7%), from -€47,823 to -€85,436
- Debts after one year -€26,170
down €26,170 (-4.1%), from €631,389 to €605,219
- Gross operating margin -€9,554
down €9,554, from €1,108 to -€8,446
- Depreciation +€4,016
up €4,016 (+21.8%), from €18,438 to €22,454
- Financial income +€1,480
up €1,480 (+50.5%), from €2,932 to €4,412
- Financial charges -€364
down €364 (-4.9%), from €7,358 to €6,994
- Other operating charges +€151
up €151 (+3.1%), from €4,828 to €4,979
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 | €918,248 | €859,487 | -€58,761 | -6.4% |
| Fixed assets | 21/28 | €614,022 | €611,435 | -€2,587 | -0.4% |
| Tangible fixed assets | 22/27 | €587,022 | €584,435 | -€2,587 | -0.4% |
| Land and buildings | 22 | €562,012 | €558,258 | -€3,754 | -0.7% |
| Plant, machinery and equipment | 23 | €25,010 | €26,177 | +€1,166 | +4.7% |
| Financial fixed assets | 28 | €27,000 | €27,000 | = | 0.0% |
| Current assets | 29/58 | €304,226 | €248,052 | -€56,173 | -18.5% |
| Amounts receivable within one year | 40/41 | €108,723 | €156,492 | +€47,769 | +43.9% |
| Trade receivables | 40 | €301 | €290 | -€11 | -3.7% |
| Other amounts receivable | 41 | €108,421 | €156,202 | +€47,780 | +44.1% |
| Cash at bank and in hand | 54/58 | €191,677 | €85,333 | -€106,343 | -55.5% |
| Deferred charges and accrued income | 490/1 | €3,827 | €6,227 | +€2,400 | +62.7% |
| Total equity and liabilities | 10/49 | €918,248 | €859,487 | -€58,761 | -6.4% |
| Equity | 10/15 | €225,879 | €187,629 | -€38,250 | -16.9% |
| Contributions | 10/11 | €180,000 | €180,000 | = | 0.0% |
| Reserves | 13 | €93,702 | €93,065 | -€637 | -0.7% |
| Tax-exempt reserves | 132 | €93,702 | €93,065 | -€637 | -0.7% |
| Profit (loss) carried forward | 14 | -€47,823 | -€85,436 | -€37,613 | -78.7% |
| Provisions and deferred taxes | 16 | €31,234 | €31,022 | -€212 | -0.7% |
| Deferred taxes | 168 | €31,234 | €31,022 | -€212 | -0.7% |
| Amounts payable | 17/49 | €661,136 | €640,837 | -€20,299 | -3.1% |
| Amounts payable after more than one year | 17 | €631,389 | €605,219 | -€26,170 | -4.1% |
| Financial debts | 170/4 | €631,389 | €605,219 | -€26,170 | -4.1% |
| Amounts payable within one year | 42/48 | €28,764 | €34,796 | +€6,032 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €25,739 | €26,257 | +€518 | +2.0% |
| Trade debts | 44 | €1,931 | €1,561 | -€369 | -19.1% |
| Suppliers | 440/4 | €1,931 | €1,561 | -€369 | -19.1% |
| Other amounts payable | 47/48 | €1,094 | €6,977 | +€5,883 | +538% |
| Accrued charges and deferred income | 492/3 | €983 | €822 | -€161 | -16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,438 | €22,454 | +€4,016 | +21.8% |
| Other operating charges | 640/8 | €4,828 | €4,979 | +€151 | +3.1% |
| Gross operating margin | 9900 | €1,108 | -€8,446 | -€9,554 | |
| Operating profit (loss) | 9901 | -€22,158 | -€35,880 | -€13,722 | -61.9% |
| Financial income | 75/76B | €2,932 | €4,412 | +€1,480 | +50.5% |
| Recurring financial income | 75 | €2,932 | €4,412 | +€1,480 | +50.5% |
| Financial charges | 65/66B | €7,358 | €6,994 | -€364 | -4.9% |
| Recurring financial charges | 65 | €7,358 | €6,994 | -€364 | -4.9% |
| Profit (loss) for the period before taxes | 9903 | -€26,584 | -€38,462 | -€11,878 | -44.7% |
| Transfer from deferred taxes | 780 | €71 | €212 | +€141 | +198% |
| Profit (loss) for the period | 9904 | -€26,513 | -€38,250 | -€11,737 | -44.3% |
| Transfer from tax-exempt reserves | 789 | €214 | €637 | +€423 | +198% |
| Profit (loss) for the period to be appropriated | 9905 | -€26,300 | -€37,613 | -€11,313 | -43.0% |
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 20 October 2026 via checked.be.