Nimbler: 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.
Nimbler
Largest movements
- Cash -€32,181
down €32,181 (-50.8%), from €63,336 to €31,154
mainly Contributions, distributions and other (-€88,394) and Receivables within one year (-€15,832)
- Receivables within one year +€15,832
up €15,832 (+81.5%), from €19,423 to €35,255
of which Trade receivables: +€17,165
- Tangible fixed assets +€2,480
up €2,480 (+13.7%), from €18,126 to €20,607
of which Plant, machinery and equipment: +€3,040
- Reserves -€55,538
down €55,538 (-55.4%), from €100,224 to €44,685
- Other debts +€45,574
up €45,574 (+105.9%), from €43,030 to €88,604
- Tax, wage and social debts -€5,413
down €5,413 (-51.8%), from €10,447 to €5,035
- Gross operating margin -€17,785
down €17,785 (-26.8%), from €66,466 to €48,681
- Depreciation -€7,494
down €7,494 (-60.7%), from €12,341 to €4,847
- Taxes -€1,020
down €1,020 (-8.6%), from €11,834 to €10,814
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.
Cash bridge derived
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 | €180,551 | €164,617 | -€15,934 | -8.8% |
| Fixed assets | 21/28 | €18,126 | €20,607 | +€2,480 | +13.7% |
| Tangible fixed assets | 22/27 | €18,126 | €20,607 | +€2,480 | +13.7% |
| Plant, machinery and equipment | 23 | €4,455 | €7,495 | +€3,040 | +68.3% |
| Furniture and vehicles | 24 | €6,155 | €4,661 | -€1,494 | -24.3% |
| Other tangible fixed assets | 26 | €7,517 | €8,451 | +€934 | +12.4% |
| Current assets | 29/58 | €162,424 | €144,010 | -€18,414 | -11.3% |
| Amounts receivable after more than one year | 29 | €77,442 | €76,080 | -€1,362 | -1.8% |
| Other amounts receivable | 291 | €77,442 | €76,080 | -€1,362 | -1.8% |
| Amounts receivable within one year | 40/41 | €19,423 | €35,255 | +€15,832 | +81.5% |
| Trade receivables | 40 | €12,353 | €29,518 | +€17,165 | +138.9% |
| Other amounts receivable | 41 | €7,069 | €5,737 | -€1,333 | -18.9% |
| Cash at bank and in hand | 54/58 | €63,336 | €31,154 | -€32,181 | -50.8% |
| Deferred charges and accrued income | 490/1 | €2,224 | €1,521 | -€703 | -31.6% |
| Total equity and liabilities | 10/49 | €180,551 | €164,617 | -€15,934 | -8.8% |
| Equity | 10/15 | €110,224 | €54,685 | -€55,538 | -50.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €100,224 | €44,685 | -€55,538 | -55.4% |
| Distributable reserves | 133 | €100,224 | €44,685 | -€55,538 | -55.4% |
| Amounts payable | 17/49 | €70,327 | €109,932 | +€39,605 | +56.3% |
| Amounts payable after more than one year | 17 | €15,000 | €15,000 | = | 0.0% |
| Financial debts | 170/4 | €15,000 | €15,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €55,157 | €94,932 | +€39,774 | +72.1% |
| Trade debts | 44 | €1,681 | €943 | -€737 | -43.9% |
| Suppliers | 440/4 | €1,681 | €943 | -€737 | -43.9% |
| Advances received on contracts in progress | 46 | - | €350 | +€350 | |
| Taxes, remuneration and social security | 45 | €10,447 | €5,035 | -€5,413 | -51.8% |
| Taxes | 450/3 | €10,447 | €5,035 | -€5,413 | -51.8% |
| Other amounts payable | 47/48 | €43,030 | €88,604 | +€45,574 | +105.9% |
| Accrued charges and deferred income | 492/3 | €170 | - | -€170 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,341 | €4,847 | -€7,494 | -60.7% |
| Other operating charges | 640/8 | €594 | €609 | +€14 | +2.4% |
| Gross operating margin | 9900 | €66,466 | €48,681 | -€17,785 | -26.8% |
| Operating profit (loss) | 9901 | €53,531 | €43,225 | -€10,306 | -19.3% |
| Financial income | 75/76B | €1,555 | €1,164 | -€391 | -25.1% |
| Recurring financial income | 75 | €1,555 | €1,164 | -€391 | -25.1% |
| Financial charges | 65/66B | €432 | €719 | +€287 | +66.5% |
| Recurring financial charges | 65 | €432 | €719 | +€287 | +66.5% |
| Profit (loss) for the period before taxes | 9903 | €54,654 | €43,669 | -€10,984 | -20.1% |
| Income taxes | 67/77 | €11,834 | €10,814 | -€1,020 | -8.6% |
| Profit (loss) for the period | 9904 | €42,820 | €32,855 | -€9,964 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €42,820 | €32,855 | -€9,964 | -23.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.