NIMERA: 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.
NIMERA
Largest movements
- Receivables within one year -€15,198
down €15,198 (-52.7%), from €28,824 to €13,626
of which Trade receivables: -€7,768
- Tangible fixed assets -€3,649
down €3,649 (-85.5%), from €4,269 to €620
- Deferred charges and accrued income +€2,511
up €2,511 (+175%), from €1,435 to €3,946
- Cash -€1,404
down €1,404 (-14.0%), from €10,022 to €8,619
mainly Short-term financial debts (-€15,262) and Tax, wage and social debts (-€5,510)
- Short-term financial debts -€15,262
down €15,262 (-81.3%), from €18,762 to €3,500
- Profit (loss) carried forward +€7,893
up €7,893 (+40.3%), from -€19,608 to -€11,715
- Tax, wage and social debts -€5,510
down €5,510 (-88.9%), from €6,201 to €691
- Current portion of long-term debt -€3,135
down €3,135 (-83.2%), from €3,770 to €635
- Trade debts -€1,091
down €1,091 (-23.4%), from €4,664 to €3,573
- Gross operating margin +€8,865
up €8,865 (+151%), from €5,853 to €14,718
- Depreciation -€584
down €584 (-13.8%), from €4,234 to €3,649
- Other operating charges +€176
up €176 (+21.6%), from €814 to €989
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 | €44,884 | €27,144 | -€17,740 | -39.5% |
| Fixed assets | 21/28 | €4,602 | €953 | -€3,649 | -79.3% |
| Tangible fixed assets | 22/27 | €4,269 | €620 | -€3,649 | -85.5% |
| Leasing and similar rights | 25 | €4,269 | €620 | -€3,649 | -85.5% |
| Financial fixed assets | 28 | €333 | €333 | = | 0.0% |
| Current assets | 29/58 | €40,282 | €26,191 | -€14,090 | -35.0% |
| Amounts receivable within one year | 40/41 | €28,824 | €13,626 | -€15,198 | -52.7% |
| Trade receivables | 40 | €10,115 | €2,347 | -€7,768 | -76.8% |
| Other amounts receivable | 41 | €18,709 | €11,279 | -€7,430 | -39.7% |
| Cash at bank and in hand | 54/58 | €10,022 | €8,619 | -€1,404 | -14.0% |
| Deferred charges and accrued income | 490/1 | €1,435 | €3,946 | +€2,511 | +175% |
| Total equity and liabilities | 10/49 | €44,884 | €27,144 | -€17,740 | -39.5% |
| Equity | 10/15 | €10,852 | €18,745 | +€7,893 | +72.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,860 | €11,860 | = | 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% |
| Tax-exempt reserves | 132 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,608 | -€11,715 | +€7,893 | +40.3% |
| Amounts payable | 17/49 | €34,032 | €8,399 | -€25,633 | -75.3% |
| Amounts payable after more than one year | 17 | €635 | €0 | -€635 | -100% |
| Financial debts | 170/4 | €635 | €0 | -€635 | -100% |
| Amounts payable within one year | 42/48 | €33,397 | €8,399 | -€24,998 | -74.9% |
| Current portion of amounts payable after more than one year | 42 | €3,770 | €635 | -€3,135 | -83.2% |
| Financial debts | 43 | €18,762 | €3,500 | -€15,262 | -81.3% |
| Credit institutions | 430/8 | €18,762 | €3,500 | -€15,262 | -81.3% |
| Trade debts | 44 | €4,664 | €3,573 | -€1,091 | -23.4% |
| Suppliers | 440/4 | €4,664 | €3,573 | -€1,091 | -23.4% |
| Taxes, remuneration and social security | 45 | €6,201 | €691 | -€5,510 | -88.9% |
| Taxes | 450/3 | €6,201 | €691 | -€5,510 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,234 | €3,649 | -€584 | -13.8% |
| Other operating charges | 640/8 | €814 | €989 | +€176 | +21.6% |
| Gross operating margin | 9900 | €5,853 | €14,718 | +€8,865 | +151% |
| Operating profit (loss) | 9901 | €806 | €10,079 | +€9,274 | +1,151% |
| Financial income | 75/76B | €1,143 | €1,234 | +€92 | +8.0% |
| Recurring financial income | 75 | €1,143 | €1,234 | +€92 | +8.0% |
| Financial charges | 65/66B | €3,099 | €3,214 | +€115 | +3.7% |
| Recurring financial charges | 65 | €3,099 | €3,214 | +€115 | +3.7% |
| Profit (loss) for the period before taxes | 9903 | -€1,151 | €8,100 | +€9,250 | |
| Income taxes | 67/77 | €210 | €207 | -€3 | -1.6% |
| Profit (loss) for the period | 9904 | -€1,361 | €7,893 | +€9,254 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,361 | €7,893 | +€9,254 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.