NIMARSOPHAN: 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.
NIMARSOPHAN
Largest movements
- Cash +€15,231
up €15,231 (+88.7%), from €17,179 to €32,410
mainly Net result for the year (+€11,810) and Depreciation (+€8,700)
- Tangible fixed assets -€8,700
down €8,700 (-5.7%), from €152,375 to €143,675
- Reserves +€11,810
up €11,810 (+12.4%), from €95,373 to €107,182
of which Distributable reserves: +€11,219
- Tax, wage and social debts -€7,730
down €7,730 (-100%), from €7,730 to €0
- Gross operating margin -€4,545
down €4,545 (-13.3%), from €34,047 to €29,503
- Taxes +€1,575
up €1,575 (+40.0%), from €3,936 to €5,511
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 | €169,554 | €176,574 | +€7,020 | +4.1% |
| Fixed assets | 21/28 | €152,375 | €143,675 | -€8,700 | -5.7% |
| Tangible fixed assets | 22/27 | €152,375 | €143,675 | -€8,700 | -5.7% |
| Land and buildings | 22 | €152,375 | €143,675 | -€8,700 | -5.7% |
| Current assets | 29/58 | €17,179 | €32,899 | +€15,720 | +91.5% |
| Amounts receivable within one year | 40/41 | - | €489 | +€489 | |
| Other amounts receivable | 41 | - | €489 | +€489 | |
| Cash at bank and in hand | 54/58 | €17,179 | €32,410 | +€15,231 | +88.7% |
| Total equity and liabilities | 10/49 | €169,554 | €176,574 | +€7,020 | +4.1% |
| Equity | 10/15 | €157,373 | €169,182 | +€11,810 | +7.5% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €95,373 | €107,182 | +€11,810 | +12.4% |
| Non-distributable reserves | 130/1 | €4,176 | €4,766 | +€590 | +14.1% |
| Legal reserve | 130 | €4,176 | €4,766 | +€590 | +14.1% |
| Distributable reserves | 133 | €91,197 | €102,416 | +€11,219 | +12.3% |
| Amounts payable | 17/49 | €12,182 | €7,392 | -€4,790 | -39.3% |
| Amounts payable within one year | 42/48 | €12,182 | €7,392 | -€4,790 | -39.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | - | €1,440 | +€1,440 | |
| Suppliers | 440/4 | - | €1,440 | +€1,440 | |
| Taxes, remuneration and social security | 45 | €7,730 | €0 | -€7,730 | -100% |
| Taxes | 450/3 | €7,730 | €0 | -€7,730 | -100% |
| Other amounts payable | 47/48 | €4,452 | €5,952 | +€1,500 | +33.7% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,700 | €8,700 | = | 0.0% |
| Other operating charges | 640/8 | €3,334 | €3,437 | +€103 | +3.1% |
| Gross operating margin | 9900 | €34,047 | €29,503 | -€4,545 | -13.3% |
| Operating profit (loss) | 9901 | €22,013 | €17,366 | -€4,647 | -21.1% |
| Financial charges | 65/66B | €205 | €45 | -€160 | -78.0% |
| Recurring financial charges | 65 | €205 | €45 | -€160 | -78.0% |
| Profit (loss) for the period before taxes | 9903 | €21,809 | €17,321 | -€4,488 | -20.6% |
| Income taxes | 67/77 | €3,936 | €5,511 | +€1,575 | +40.0% |
| Profit (loss) for the period | 9904 | €17,872 | €11,810 | -€6,063 | -33.9% |
| Profit (loss) for the period to be appropriated | 9905 | €17,872 | €11,810 | -€6,063 | -33.9% |
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 21 October 2026 via checked.be.