NIMASOFT: 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.
NIMASOFT
Largest movements
- Current investments -€35,735
down €35,735 (-36.8%), from €96,995 to €61,260
- Cash +€21,993
up €21,993 (+179%), from €12,311 to €34,304
mainly Current investments (+€35,735) and Depreciation (+€12,198)
- Tangible fixed assets -€12,198
down €12,198 (-5.3%), from €232,104 to €219,906
of which Land and buildings: -€11,310
- Debts after one year -€16,897
down €16,897 (-10.8%), from €156,715 to €139,818
- Profit (loss) carried forward -€12,184
down €12,184 (-83.0%), from -€14,688 to -€26,871
- Financial income +€5,676
up €5,676 (+465,215%), from €1 to €5,677
- Gross operating margin -€4,694
down €4,694 (-53.2%), from €8,829 to €4,135
- Other operating charges -€1,732
down €1,732 (-92.3%), from €1,876 to €144
- Financial charges -€917
down €917 (-9.1%), from €10,038 to €9,121
- Depreciation +€451
up €451 (+3.8%), from €11,747 to €12,198
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €401,243 | €372,694 | -€28,549 | -7.1% |
| Fixed assets | 21/28 | €232,104 | €219,906 | -€12,198 | -5.3% |
| Tangible fixed assets | 22/27 | €232,104 | €219,906 | -€12,198 | -5.3% |
| Land and buildings | 22 | €228,882 | €217,572 | -€11,310 | -4.9% |
| Plant, machinery and equipment | 23 | €3,221 | €2,333 | -€888 | -27.6% |
| Current assets | 29/58 | €169,140 | €152,789 | -€16,351 | -9.7% |
| Stocks and contracts in progress | 3 | €4,646 | €3,931 | -€715 | -15.4% |
| Stocks | 30/36 | €4,646 | €3,931 | -€715 | -15.4% |
| Amounts receivable within one year | 40/41 | €55,188 | €53,294 | -€1,894 | -3.4% |
| Trade receivables | 40 | €14,562 | €14,781 | +€220 | +1.5% |
| Other amounts receivable | 41 | €40,627 | €38,513 | -€2,114 | -5.2% |
| Current investments | 50/53 | €96,995 | €61,260 | -€35,735 | -36.8% |
| Cash at bank and in hand | 54/58 | €12,311 | €34,304 | +€21,993 | +179% |
| Total equity and liabilities | 10/49 | €401,243 | €372,694 | -€28,549 | -7.1% |
| Equity | 10/15 | €222,942 | €210,758 | -€12,184 | -5.5% |
| Contributions | 10/11 | €12,500 | €12,500 | = | 0.0% |
| Reserves | 13 | €225,129 | €225,129 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,251 | €15,251 | = | 0.0% |
| Distributable reserves | 133 | €209,879 | €209,879 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,688 | -€26,871 | -€12,184 | -83.0% |
| Amounts payable | 17/49 | €178,302 | €161,936 | -€16,366 | -9.2% |
| Amounts payable after more than one year | 17 | €156,715 | €139,818 | -€16,897 | -10.8% |
| Financial debts | 170/4 | €156,715 | €139,818 | -€16,897 | -10.8% |
| Amounts payable within one year | 42/48 | €21,587 | €22,118 | +€531 | +2.5% |
| Current portion of amounts payable after more than one year | 42 | €16,164 | €16,897 | +€733 | +4.5% |
| Trade debts | 44 | €3,252 | €3,055 | -€197 | -6.1% |
| Suppliers | 440/4 | €3,252 | €3,055 | -€197 | -6.1% |
| Taxes, remuneration and social security | 45 | €2,171 | €2,166 | -€5 | -0.2% |
| Remuneration and social security | 454/9 | €2,171 | €2,166 | -€5 | -0.2% |
| Non-recurring operating income | 76A | - | €5,718 | +€5,718 | |
| Remuneration, social security and pensions | 62 | €387 | €400 | +€12 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,747 | €12,198 | +€451 | +3.8% |
| Other operating charges | 640/8 | €1,876 | €144 | -€1,732 | -92.3% |
| Gross operating margin | 9900 | €8,829 | €4,135 | -€4,694 | -53.2% |
| Operating profit (loss) | 9901 | -€5,181 | -€8,607 | -€3,426 | -66.1% |
| Financial income | 75/76B | €1 | €5,677 | +€5,676 | +465,215% |
| Recurring financial income | 75 | €1 | €5,677 | +€5,676 | +465,215% |
| Financial charges | 65/66B | €10,038 | €9,121 | -€917 | -9.1% |
| Recurring financial charges | 65 | €10,038 | €9,121 | -€917 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€15,218 | -€12,052 | +€3,166 | +20.8% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.1% |
| Profit (loss) for the period | 9904 | -€15,346 | -€12,184 | +€3,162 | +20.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,346 | -€12,184 | +€3,162 | +20.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.