NIMANN: what changed
Two fiscal 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.
NIMANN
Largest movements
- Tangible fixed assets -€27,890
down €27,890 (-4.8%), from €586,318 to €558,428
of which Plant, machinery and equipment: -€27,890
- Other debts -€837,412
no longer reported in 2022 (was €837,412)
- Accrued charges and deferred income +€837,412
new in 2022: €837,412
- Profit (loss) carried forward -€31,858
down €31,858 (-13.9%), from -€228,383 to -€260,241
- Gross operating margin -€515
down €515 (-14.9%), from -€3,453 to -€3,968
- Purchases and services +€515
up €515 (+14.9%), from €3,453 to €3,968
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €624,882 | €596,992 | -€27,890 | -4.5% |
| Fixed assets | 21/28 | €586,318 | €558,428 | -€27,890 | -4.8% |
| Tangible fixed assets | 22/27 | €586,318 | €558,428 | -€27,890 | -4.8% |
| Land and buildings | 22 | €68,000 | €68,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €518,318 | €490,428 | -€27,890 | -5.4% |
| Current assets | 29/58 | €38,564 | €38,564 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €32,500 | €32,500 | = | 0.0% |
| Other amounts receivable | 41 | €32,500 | €32,500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €6,064 | €6,064 | = | 0.0% |
| Total equity and liabilities | 10/49 | €624,882 | €596,992 | -€27,890 | -4.5% |
| Equity | 10/15 | -€215,983 | -€247,841 | -€31,858 | -14.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€228,383 | -€260,241 | -€31,858 | -13.9% |
| Amounts payable | 17/49 | €840,865 | €844,833 | +€3,968 | +0.5% |
| Amounts payable within one year | 42/48 | €840,865 | €7,421 | -€833,444 | -99.1% |
| Trade debts | 44 | €3,453 | €7,421 | +€3,968 | +114.9% |
| Suppliers | 440/4 | €3,453 | €7,421 | +€3,968 | +114.9% |
| Other amounts payable | 47/48 | €837,412 | - | -€837,412 | |
| Accrued charges and deferred income | 492/3 | - | €837,412 | +€837,412 | |
| Goods, raw materials, services and sundry goods | 60/61 | €3,453 | €3,968 | +€515 | +14.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,890 | €27,890 | = | 0.0% |
| Gross operating margin | 9900 | -€3,453 | -€3,968 | -€515 | -14.9% |
| Operating profit (loss) | 9901 | -€31,343 | -€31,858 | -€515 | -1.6% |
| Profit (loss) for the period before taxes | 9903 | -€31,343 | -€31,858 | -€515 | -1.6% |
| Profit (loss) for the period | 9904 | -€31,343 | -€31,858 | -€515 | -1.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,343 | -€31,858 | -€515 | -1.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2021 and 31 March 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.