NIMCONSULT: 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.
NIMCONSULT
Largest movements
- Cash +€69,958
up €69,958 (+53.4%), from €130,903 to €200,861
mainly Net result for the year (+€38,173) and Other debts (+€25,970)
- Stocks and contracts +€2,908
up €2,908 (+6.0%), from €48,280 to €51,188
- Profit (loss) carried forward +€31,673
up €31,673, from -€31,149 to €523
- Other debts +€25,970
up €25,970 (+176.0%), from €14,756 to €40,726
- Tax, wage and social debts +€18,992
up €18,992 (+74.0%), from €25,648 to €44,640
of which Taxes: +€18,772
- Reserves -€17,500
down €17,500 (-28.5%), from €61,301 to €43,801
of which Distributable reserves: -€17,500
- Accrued charges and deferred income +€11,969
new in 2025: €11,969
- Gross operating margin +€46,186
up €46,186 (+103.0%), from €44,845 to €91,031
- Taxes +€11,815
up €11,815 (+1307.7%), from €903 to €12,719
- Staff costs +€2,809
up €2,809 (+10.4%), from €27,052 to €29,861
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 | €215,939 | €289,500 | +€73,560 | +34.1% |
| Fixed assets | 21/28 | €4,907 | €4,795 | -€112 | -2.3% |
| Tangible fixed assets | 22/27 | €4,907 | €4,795 | -€112 | -2.3% |
| Plant, machinery and equipment | 23 | €1,389 | €811 | -€578 | -41.6% |
| Furniture and vehicles | 24 | €3,380 | €3,916 | +€536 | +15.9% |
| Other tangible fixed assets | 26 | €138 | €68 | -€70 | -50.6% |
| Current assets | 29/58 | €211,032 | €284,705 | +€73,672 | +34.9% |
| Stocks and contracts in progress | 3 | €48,280 | €51,188 | +€2,908 | +6.0% |
| Stocks | 30/36 | €48,280 | €51,188 | +€2,908 | +6.0% |
| Amounts receivable within one year | 40/41 | €24,447 | €25,198 | +€751 | +3.1% |
| Trade receivables | 40 | €24,447 | €25,193 | +€746 | +3.1% |
| Other amounts receivable | 41 | - | €5 | +€5 | |
| Current investments | 50/53 | €5,000 | €5,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €130,903 | €200,861 | +€69,958 | +53.4% |
| Deferred charges and accrued income | 490/1 | €2,402 | €2,457 | +€56 | +2.3% |
| Total equity and liabilities | 10/49 | €215,939 | €289,500 | +€73,560 | +34.1% |
| Equity | 10/15 | €160,111 | €174,284 | +€14,173 | +8.9% |
| Contributions | 10/11 | €129,960 | €129,960 | = | 0.0% |
| Reserves | 13 | €61,301 | €43,801 | -€17,500 | -28.5% |
| Tax-exempt reserves | 132 | €401 | €401 | = | 0.0% |
| Distributable reserves | 133 | €60,900 | €43,400 | -€17,500 | -28.7% |
| Profit (loss) carried forward | 14 | -€31,149 | €523 | +€31,673 | |
| Amounts payable | 17/49 | €55,828 | €115,216 | +€59,388 | +106.4% |
| Amounts payable within one year | 42/48 | €55,828 | €103,247 | +€47,419 | +84.9% |
| Trade debts | 44 | €15,424 | €17,881 | +€2,458 | +15.9% |
| Suppliers | 440/4 | €15,424 | €17,881 | +€2,458 | +15.9% |
| Taxes, remuneration and social security | 45 | €25,648 | €44,640 | +€18,992 | +74.0% |
| Taxes | 450/3 | €21,914 | €40,686 | +€18,772 | +85.7% |
| Remuneration and social security | 454/9 | €3,734 | €3,954 | +€220 | +5.9% |
| Other amounts payable | 47/48 | €14,756 | €40,726 | +€25,970 | +176.0% |
| Accrued charges and deferred income | 492/3 | - | €11,969 | +€11,969 | |
| Remuneration, social security and pensions | 62 | €27,052 | €29,861 | +€2,809 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,599 | €2,723 | +€124 | +4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €910 | €869 | -€41 | -4.5% |
| Other operating charges | 640/8 | €3,247 | €3,338 | +€91 | +2.8% |
| Gross operating margin | 9900 | €44,845 | €91,031 | +€46,186 | +103.0% |
| Operating profit (loss) | 9901 | €11,037 | €54,240 | +€43,202 | +391.4% |
| Financial income | 75/76B | €396 | €734 | +€338 | +85.3% |
| Recurring financial income | 75 | €396 | €734 | +€338 | +85.3% |
| Financial charges | 65/66B | €4,099 | €4,083 | -€16 | -0.4% |
| Recurring financial charges | 65 | €4,099 | €4,083 | -€16 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €7,335 | €50,891 | +€43,556 | +593.8% |
| Income taxes | 67/77 | €903 | €12,719 | +€11,815 | +1307.7% |
| Profit (loss) for the period | 9904 | €6,431 | €38,173 | +€31,741 | +493.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,431 | €38,173 | +€31,741 | +493.5% |
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 11 October 2026 via checked.be.