NIMINA: 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.
NIMINA
Largest movements
- Tangible fixed assets -€13,825
down €13,825 (-11.8%), from €117,472 to €103,647
of which Plant, machinery and equipment: -€8,951
- Debts after one year -€23,249
down €23,249 (-53.9%), from €43,115 to €19,867
of which Financial debts: -€23,249
- Profit (loss) carried forward +€5,910
up €5,910 (+25.0%), from €23,681 to €29,591
- Other debts +€3,654
up €3,654 (+19.7%), from €18,560 to €22,214
- Trade debts -€2,013
down €2,013 (-90.4%), from €2,228 to €215
- Tax, wage and social debts +€1,479
up €1,479 (+83.1%), from €1,780 to €3,259
- Gross operating margin -€3,909
down €3,909 (-13.9%), from €28,100 to €24,191
- Other operating charges +€1,163
up €1,163 (+2,584%), from €45 to €1,208
- Taxes -€999
down €999 (-31.1%), from €3,213 to €2,214
- Financial charges -€345
down €345 (-25.0%), from €1,379 to €1,035
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 | €120,048 | €106,194 | -€13,853 | -11.5% |
| Fixed assets | 21/28 | €117,472 | €103,647 | -€13,825 | -11.8% |
| Tangible fixed assets | 22/27 | €117,472 | €103,647 | -€13,825 | -11.8% |
| Land and buildings | 22 | €88,605 | €83,731 | -€4,874 | -5.5% |
| Plant, machinery and equipment | 23 | €28,868 | €19,916 | -€8,951 | -31.0% |
| Current assets | 29/58 | €2,575 | €2,547 | -€28 | -1.1% |
| Cash at bank and in hand | 54/58 | €2,575 | €2,547 | -€28 | -1.1% |
| Total equity and liabilities | 10/49 | €120,048 | €106,194 | -€13,853 | -11.5% |
| Equity | 10/15 | €29,981 | €35,891 | +€5,910 | +19.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,681 | €29,591 | +€5,910 | +25.0% |
| Amounts payable | 17/49 | €90,067 | €70,303 | -€19,764 | -21.9% |
| Amounts payable after more than one year | 17 | €43,115 | €19,867 | -€23,249 | -53.9% |
| Financial debts | 170/4 | €41,865 | €18,617 | -€23,249 | -55.5% |
| Other amounts payable | 178/9 | €1,250 | €1,250 | = | 0.0% |
| Amounts payable within one year | 42/48 | €46,951 | €50,436 | +€3,485 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €22,884 | €23,249 | +€365 | +1.6% |
| Trade debts | 44 | €2,228 | €215 | -€2,013 | -90.4% |
| Suppliers | 440/4 | €2,228 | €215 | -€2,013 | -90.4% |
| Advances received on contracts in progress | 46 | €1,500 | €1,500 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €1,780 | €3,259 | +€1,479 | +83.1% |
| Taxes | 450/3 | €1,780 | €3,259 | +€1,479 | +83.1% |
| Other amounts payable | 47/48 | €18,560 | €22,214 | +€3,654 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,825 | €13,825 | = | 0.0% |
| Other operating charges | 640/8 | €45 | €1,208 | +€1,163 | +2,584% |
| Gross operating margin | 9900 | €28,100 | €24,191 | -€3,909 | -13.9% |
| Operating profit (loss) | 9901 | €14,230 | €9,158 | -€5,072 | -35.6% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,379 | €1,035 | -€345 | -25.0% |
| Recurring financial charges | 65 | €1,379 | €1,035 | -€345 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €12,851 | €8,124 | -€4,726 | -36.8% |
| Income taxes | 67/77 | €3,213 | €2,214 | -€999 | -31.1% |
| Profit (loss) for the period | 9904 | €9,638 | €5,910 | -€3,728 | -38.7% |
| Profit (loss) for the period to be appropriated | 9905 | €9,638 | €5,910 | -€3,728 | -38.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.