NIMMAS: 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.
NIMMAS
Largest movements
- Receivables after one year +€275,000
new in 2025: €275,000
- Current investments +€85,840
up €85,840 (+53.2%), from €161,481 to €247,321
- Cash -€20,856
down €20,856 (-51.2%), from €40,745 to €19,889
mainly Receivables after one year (-€275,000) and Contributions, distributions and other (-€189,493)
- Receivables within one year +€17,788
up €17,788 (+36.5%), from €48,758 to €66,545
of which Other amounts receivable: +€18,133
- Financial fixed assets -€15,122
no longer reported in 2025 (was €15,122)
- Reserves +€393,756
up €393,756 (+347.9%), from €113,189 to €506,945
of which Distributable reserves: +€393,756
- Contributions -€138,500
down €138,500 (-69.3%), from €200,000 to €61,500
- Profit (loss) carried forward +€45,807
no longer reported in 2025 (was -€45,807)
- Tax, wage and social debts +€41,880
up €41,880 (+564.8%), from €7,416 to €49,296
- Financial income +€496,852
up €496,852 (+6281.3%), from €7,910 to €504,762
- Taxes +€46,768
up €46,768 (+395.2%), from €11,835 to €58,603
- Gross operating margin +€13,826
up €13,826 (+44.2%), from €31,307 to €45,133
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 | €284,384 | €626,789 | +€342,405 | +120.4% |
| Fixed assets | 21/28 | €28,067 | €12,946 | -€15,122 | -53.9% |
| Tangible fixed assets | 22/27 | €12,946 | €12,946 | = | 0.0% |
| Land and buildings | 22 | €12,946 | €12,946 | = | 0.0% |
| Financial fixed assets | 28 | €15,122 | - | -€15,122 | |
| Current assets | 29/58 | €256,316 | €613,843 | +€357,527 | +139.5% |
| Amounts receivable after more than one year | 29 | - | €275,000 | +€275,000 | |
| Other amounts receivable | 291 | - | €275,000 | +€275,000 | |
| Amounts receivable within one year | 40/41 | €48,758 | €66,545 | +€17,788 | +36.5% |
| Trade receivables | 40 | €5,691 | €5,345 | -€345 | -6.1% |
| Other amounts receivable | 41 | €43,067 | €61,200 | +€18,133 | +42.1% |
| Current investments | 50/53 | €161,481 | €247,321 | +€85,840 | +53.2% |
| Cash at bank and in hand | 54/58 | €40,745 | €19,889 | -€20,856 | -51.2% |
| Deferred charges and accrued income | 490/1 | €5,333 | €5,089 | -€245 | -4.6% |
| Total equity and liabilities | 10/49 | €284,384 | €626,789 | +€342,405 | +120.4% |
| Equity | 10/15 | €267,382 | €568,445 | +€301,063 | +112.6% |
| Contributions | 10/11 | €200,000 | €61,500 | -€138,500 | -69.3% |
| Capital | 10 | €200,000 | €61,500 | -€138,500 | -69.3% |
| Issued capital | 100 | €200,000 | €61,500 | -€138,500 | -69.3% |
| Reserves | 13 | €113,189 | €506,945 | +€393,756 | +347.9% |
| Non-distributable reserves | 130/1 | €15,204 | €15,204 | = | 0.0% |
| Legal reserve | 130 | €15,204 | €15,204 | = | 0.0% |
| Tax-exempt reserves | 132 | €7,257 | €7,257 | = | 0.0% |
| Distributable reserves | 133 | €90,728 | €484,484 | +€393,756 | +434.0% |
| Profit (loss) carried forward | 14 | -€45,807 | - | +€45,807 | |
| Amounts payable | 17/49 | €17,002 | €58,345 | +€41,342 | +243.2% |
| Amounts payable within one year | 42/48 | €17,002 | €58,345 | +€41,342 | +243.2% |
| Trade debts | 44 | €2,184 | €1,496 | -€688 | -31.5% |
| Suppliers | 440/4 | €2,184 | €1,496 | -€688 | -31.5% |
| Taxes, remuneration and social security | 45 | €7,416 | €49,296 | +€41,880 | +564.8% |
| Taxes | 450/3 | €7,416 | €49,296 | +€41,880 | +564.8% |
| Other amounts payable | 47/48 | €7,402 | €7,553 | +€151 | +2.0% |
| Non-recurring operating income | 76A | - | €1,000 | +€1,000 | |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €31,307 | €45,133 | +€13,826 | +44.2% |
| Operating profit (loss) | 9901 | €31,181 | €45,005 | +€13,824 | +44.3% |
| Financial income | 75/76B | €7,910 | €504,762 | +€496,852 | +6281.3% |
| Recurring financial income | 75 | €7,910 | €504,762 | +€496,852 | +6281.3% |
| Financial charges | 65/66B | €542 | €608 | +€66 | +12.1% |
| Recurring financial charges | 65 | €542 | €608 | +€66 | +12.1% |
| Profit (loss) for the period before taxes | 9903 | €38,549 | €549,159 | +€510,610 | +1324.6% |
| Income taxes | 67/77 | €11,835 | €58,603 | +€46,768 | +395.2% |
| Profit (loss) for the period | 9904 | €26,714 | €490,556 | +€463,842 | +1736.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,714 | €490,556 | +€463,842 | +1736.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.