NIMAVIO CONSULT: 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.
NIMAVIO CONSULT
Largest movements
- Cash +€7,328
up €7,328 (+20.2%), from €36,245 to €43,572
mainly Net result for the year (+€5,153) and Depreciation (+€4,618)
- Receivables within one year +€6,426
up €6,426 (+899%), from €715 to €7,141
of which Trade receivables: +€6,671
- Deferred charges and accrued income -€3,491
down €3,491 (-60.3%), from €5,791 to €2,299
- Tangible fixed assets -€1,397
down €1,397 (-11.5%), from €12,122 to €10,725
of which Furniture and vehicles: -€996
- Profit (loss) carried forward +€5,153
up €5,153 (+12.2%), from €42,115 to €47,267
- Tax, wage and social debts +€3,588
up €3,588 (+2,572%), from €140 to €3,728
- Gross operating margin +€15,692
up €15,692 (+5,009%), from €313 to €16,006
- Depreciation -€4,408
down €4,408 (-48.8%), from €9,026 to €4,618
- Other operating charges +€4,367
up €4,367 (+1,751%), from €249 to €4,616
- Taxes +€1,290
up €1,290 (+924%), from €140 to €1,429
- Staff costs -€228
no longer reported in 2025 (was €228)
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 | €54,872 | €63,737 | +€8,865 | +16.2% |
| Fixed assets | 21/28 | €12,122 | €10,725 | -€1,397 | -11.5% |
| Tangible fixed assets | 22/27 | €12,122 | €10,725 | -€1,397 | -11.5% |
| Plant, machinery and equipment | 23 | €4,856 | €4,454 | -€401 | -8.3% |
| Furniture and vehicles | 24 | €7,267 | €6,271 | -€996 | -13.7% |
| Current assets | 29/58 | €42,750 | €53,012 | +€10,263 | +24.0% |
| Amounts receivable within one year | 40/41 | €715 | €7,141 | +€6,426 | +899% |
| Trade receivables | 40 | €470 | €7,141 | +€6,671 | +1,419% |
| Other amounts receivable | 41 | €245 | - | -€245 | |
| Cash at bank and in hand | 54/58 | €36,245 | €43,572 | +€7,328 | +20.2% |
| Deferred charges and accrued income | 490/1 | €5,791 | €2,299 | -€3,491 | -60.3% |
| Total equity and liabilities | 10/49 | €54,872 | €63,737 | +€8,865 | +16.2% |
| Equity | 10/15 | €54,565 | €59,717 | +€5,153 | +9.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Distributable reserves | 133 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | €42,115 | €47,267 | +€5,153 | +12.2% |
| Amounts payable | 17/49 | €307 | €4,020 | +€3,713 | +1,209% |
| Amounts payable within one year | 42/48 | €292 | €4,020 | +€3,728 | +1,276% |
| Trade debts | 44 | €75 | €140 | +€65 | +86.0% |
| Suppliers | 440/4 | €75 | €140 | +€65 | +86.0% |
| Taxes, remuneration and social security | 45 | €140 | €3,728 | +€3,588 | +2,572% |
| Taxes | 450/3 | €140 | €3,728 | +€3,588 | +2,572% |
| Other amounts payable | 47/48 | €77 | €152 | +€75 | +96.8% |
| Accrued charges and deferred income | 492/3 | €15 | - | -€15 | |
| Remuneration, social security and pensions | 62 | €228 | - | -€228 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,026 | €4,618 | -€4,408 | -48.8% |
| Other operating charges | 640/8 | €249 | €4,616 | +€4,367 | +1,751% |
| Gross operating margin | 9900 | €313 | €16,006 | +€15,692 | +5,009% |
| Operating profit (loss) | 9901 | -€9,190 | €6,772 | +€15,962 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €155 | €190 | +€35 | +22.4% |
| Recurring financial charges | 65 | €155 | €190 | +€35 | +22.4% |
| Profit (loss) for the period before taxes | 9903 | -€9,345 | €6,582 | +€15,927 | |
| Income taxes | 67/77 | €140 | €1,429 | +€1,290 | +924% |
| Profit (loss) for the period | 9904 | -€9,485 | €5,153 | +€14,637 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,485 | €5,153 | +€14,637 |
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 24 October 2026 via checked.be.