NIMBUS CAPITAL: 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.
What changed
NIMBUS CAPITAL
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€2.1m
2024 · €1.9m+€176,269
Equity
€6.4m
2024 · €5.1m+€1.2m
Cash
€114,537
2024 · €100,773+€13,763
Balance sheet total
€7.6m
2024 · €5.6m+€2.0m
Largest movements
Assets
- Current investments +€2.0m
up €2.0m (+49.1%), from €4.1m to €6.2m
Equity and liabilities
- Reserves +€1.2m
up €1.2m (+24.6%), from €5.1m to €6.3m
of which Distributable reserves: +€1.2m
- Other debts +€590,816
up €590,816 (+207%), from €285,000 to €875,816
- Tax, wage and social debts +€186,588
up €186,588 (+101%), from €184,199 to €370,787
Income statement
- Financial income +€348,233
up €348,233 (+20.4%), from €1.7m to €2.1m
- Gross operating margin -€174,703
down €174,703 (-30.1%), from €580,584 to €405,881
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.
Result 2024
€1.9m
Gross operating margin
-€174,703
Depreciation
+€125
Other operating charges
-€31
Financial income
+€348,233
Financial charges
-€1
Taxes
+€2,646
Result 2025
€2.1m
raises the resultlowers the result
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.
From operations
+€2.9m
Investment
-€2.0m
Financing
-€875,816
Cash 2024
€100,773
From operations (derived)
+€2.9m
Net result for the year
+€2.1m
Depreciation
+€42
Receivables within one year
+€16,648
Smaller working-capital items
-€266
Trade debts
+€10,016
Tax, wage and social debts
+€186,588
Other debts
+€590,816
Investment (derived)
-€2.0m
Current investments
-€2.0m
Financing
-€875,816
Contributions, distributions and other
-€875,816
Cash 2025
€114,537
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,595,413 | €7,629,227 | +€2.0m | +36.3% |
| Fixed assets | 21/28 | €1,130,042 | €1,130,000 | -€42 | 0.0% |
| Tangible fixed assets | 22/27 | €42 | - | -€42 | |
| Furniture and vehicles | 24 | €42 | - | -€42 | |
| Financial fixed assets | 28 | €1,130,000 | €1,130,000 | = | 0.0% |
| Current assets | 29/58 | €4,465,371 | €6,499,227 | +€2.0m | +45.5% |
| Amounts receivable after more than one year | 29 | €200,885 | €200,885 | = | 0.0% |
| Other amounts receivable | 291 | €200,885 | €200,885 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €16,859 | €211 | -€16,648 | -98.8% |
| Trade receivables | 40 | €16,639 | - | -€16,639 | |
| Other amounts receivable | 41 | €219 | €211 | -€9 | -4.0% |
| Current investments | 50/53 | €4,145,500 | €6,182,000 | +€2.0m | +49.1% |
| Cash at bank and in hand | 54/58 | €100,773 | €114,537 | +€13,763 | +13.7% |
| Deferred charges and accrued income | 490/1 | €1,354 | €1,595 | +€241 | +17.8% |
| Total equity and liabilities | 10/49 | €5,595,413 | €7,629,227 | +€2.0m | +36.3% |
| Equity | 10/15 | €5,125,565 | €6,371,984 | +€1.2m | +24.3% |
| Contributions | 10/11 | €63,000 | €63,000 | = | 0.0% |
| Capital | 10 | €63,000 | €63,000 | = | 0.0% |
| Issued capital | 100 | €63,000 | €63,000 | = | 0.0% |
| Reserves | 13 | €5,062,565 | €6,308,984 | +€1.2m | +24.6% |
| Non-distributable reserves | 130/1 | €6,300 | €6,300 | = | 0.0% |
| Legal reserve | 130 | €6,300 | €6,300 | = | 0.0% |
| Distributable reserves | 133 | €5,056,265 | €6,302,684 | +€1.2m | +24.7% |
| Amounts payable | 17/49 | €469,848 | €1,257,243 | +€787,395 | +168% |
| Amounts payable within one year | 42/48 | €469,759 | €1,257,179 | +€787,420 | +168% |
| Trade debts | 44 | €560 | €10,576 | +€10,016 | +1,788% |
| Suppliers | 440/4 | €560 | €10,576 | +€10,016 | +1,788% |
| Taxes, remuneration and social security | 45 | €184,199 | €370,787 | +€186,588 | +101% |
| Taxes | 450/3 | €184,199 | €370,787 | +€186,588 | +101% |
| Other amounts payable | 47/48 | €285,000 | €875,816 | +€590,816 | +207% |
| Accrued charges and deferred income | 492/3 | €89 | €64 | -€25 | -28.3% |
| Non-recurring operating income | 76A | €100,443 | - | -€100,443 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €167 | €42 | -€125 | -74.9% |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | €580,584 | €405,881 | -€174,703 | -30.1% |
| Operating profit (loss) | 9901 | €579,449 | €404,840 | -€174,609 | -30.1% |
| Financial income | 75/76B | €1,703,121 | €2,051,354 | +€348,233 | +20.4% |
| Recurring financial income | 75 | €1,703,121 | €2,051,354 | +€348,233 | +20.4% |
| Financial charges | 65/66B | €815 | €816 | +€1 | +0.1% |
| Recurring financial charges | 65 | €815 | €816 | +€1 | +0.1% |
| Profit (loss) for the period before taxes | 9903 | €2,281,755 | €2,455,378 | +€173,623 | +7.6% |
| Income taxes | 67/77 | €335,789 | €333,143 | -€2,646 | -0.8% |
| Profit (loss) for the period | 9904 | €1,945,966 | €2,122,235 | +€176,269 | +9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,945,966 | €2,122,235 | +€176,269 | +9.1% |
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 23 October 2026 via checked.be.