NIMAX: 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.
NIMAX
Largest movements
- Tangible fixed assets -€31,000
down €31,000 (-8.0%), from €387,904 to €356,904
of which Land and buildings: -€16,357
- Cash +€16,148
up €16,148 (+131%), from €12,290 to €28,438
mainly Depreciation (+€23,500) and Other debts (+€10,656)
- Receivables within one year +€6,498
up €6,498 (+7.3%), from €89,352 to €95,850
of which Trade receivables: +€5,118
- Debts after one year -€12,364
down €12,364 (-10.3%), from €120,038 to €107,674
- Other debts +€10,656
up €10,656 (+21.9%), from €48,602 to €59,258
- Profit (loss) carried forward -€7,435
down €7,435 (-5.4%), from €137,541 to €130,105
- Gross operating margin -€20,458
down €20,458 (-41.1%), from €49,740 to €29,282
- Depreciation -€6,199
down €6,199 (-20.9%), from €29,699 to €23,500
- Other operating charges -€1,406
down €1,406 (-23.2%), from €6,067 to €4,660
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €494,842 | €484,113 | -€10,729 | -2.2% |
| Fixed assets | 21/28 | €387,904 | €356,904 | -€31,000 | -8.0% |
| Tangible fixed assets | 22/27 | €387,904 | €356,904 | -€31,000 | -8.0% |
| Land and buildings | 22 | €351,382 | €335,025 | -€16,357 | -4.7% |
| Plant, machinery and equipment | 23 | €2,106 | €1,397 | -€709 | -33.6% |
| Furniture and vehicles | 24 | €34,416 | €20,481 | -€13,934 | -40.5% |
| Current assets | 29/58 | €106,938 | €127,209 | +€20,272 | +19.0% |
| Amounts receivable within one year | 40/41 | €89,352 | €95,850 | +€6,498 | +7.3% |
| Trade receivables | 40 | €76,635 | €81,753 | +€5,118 | +6.7% |
| Other amounts receivable | 41 | €12,717 | €14,097 | +€1,381 | +10.9% |
| Cash at bank and in hand | 54/58 | €12,290 | €28,438 | +€16,148 | +131% |
| Deferred charges and accrued income | 490/1 | €5,296 | €2,921 | -€2,375 | -44.8% |
| Total equity and liabilities | 10/49 | €494,842 | €484,113 | -€10,729 | -2.2% |
| Equity | 10/15 | €228,819 | €221,384 | -€7,435 | -3.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €78,878 | €78,878 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €77,018 | €77,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | €137,541 | €130,105 | -€7,435 | -5.4% |
| Amounts payable | 17/49 | €266,023 | €262,729 | -€3,294 | -1.2% |
| Amounts payable after more than one year | 17 | €120,038 | €107,674 | -€12,364 | -10.3% |
| Financial debts | 170/4 | €120,038 | €107,674 | -€12,364 | -10.3% |
| Amounts payable within one year | 42/48 | €143,875 | €152,374 | +€8,500 | +5.9% |
| Current portion of amounts payable after more than one year | 42 | €39,345 | €42,364 | +€3,020 | +7.7% |
| Trade debts | 44 | €51,618 | €47,073 | -€4,545 | -8.8% |
| Suppliers | 440/4 | €51,618 | €47,073 | -€4,545 | -8.8% |
| Taxes, remuneration and social security | 45 | €4,311 | €3,679 | -€632 | -14.7% |
| Taxes | 450/3 | €567 | €882 | +€314 | +55.4% |
| Remuneration and social security | 454/9 | €3,743 | €2,798 | -€946 | -25.3% |
| Other amounts payable | 47/48 | €48,602 | €59,258 | +€10,656 | +21.9% |
| Accrued charges and deferred income | 492/3 | €2,110 | €2,681 | +€571 | +27.1% |
| Non-recurring operating income | 76A | €19,363 | €63,421 | +€44,058 | +228% |
| Remuneration, social security and pensions | 62 | €77 | - | -€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,699 | €23,500 | -€6,199 | -20.9% |
| Other operating charges | 640/8 | €6,067 | €4,660 | -€1,406 | -23.2% |
| Gross operating margin | 9900 | €49,740 | €29,282 | -€20,458 | -41.1% |
| Operating profit (loss) | 9901 | €13,896 | €1,121 | -€12,775 | -91.9% |
| Financial income | 75/76B | €91 | €9 | -€82 | -89.9% |
| Recurring financial income | 75 | €91 | €9 | -€82 | -89.9% |
| Financial charges | 65/66B | €8,144 | €7,684 | -€460 | -5.6% |
| Recurring financial charges | 65 | €8,144 | €7,684 | -€460 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €5,844 | -€6,553 | -€12,397 | |
| Income taxes | 67/77 | €1,067 | €882 | -€186 | -17.4% |
| Profit (loss) for the period | 9904 | €4,776 | -€7,435 | -€12,211 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,776 | -€7,435 | -€12,211 |
Source: filed annual accounts (NBB), financial years ended 31 March 2022 and 31 March 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.