NIMME: 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.
NIMME
Largest movements
- Stocks and contracts +€29,341
up €29,341 (+19.0%), from €154,451 to €183,792
- Receivables within one year -€6,083
down €6,083 (-60.5%), from €10,052 to €3,970
of which Trade receivables: -€6,417
- Cash -€5,446
down €5,446 (-99.7%), from €5,464 to €18
mainly Investment in fixed assets (net) (-€42,732) and Stocks and contracts (-€29,341)
- Reserves +€15,776
up €15,776 (+96.9%), from €16,284 to €32,060
of which Distributable reserves: +€15,776
- Gross operating margin +€11,248
up €11,248 (+19.2%), from €58,689 to €69,937
- Depreciation +€921
up €921 (+2.0%), from €45,775 to €46,696
- Taxes +€778
up €778 (+97.3%), from €800 to €1,578
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 | €488,757 | €502,896 | +€14,139 | +2.9% |
| Fixed assets | 21/28 | €318,114 | €314,150 | -€3,964 | -1.2% |
| Intangible fixed assets | 21 | €5,982 | €1,261 | -€4,721 | -78.9% |
| Tangible fixed assets | 22/27 | €312,127 | €312,284 | +€157 | +0.1% |
| Plant, machinery and equipment | 23 | €303,035 | €296,632 | -€6,403 | -2.1% |
| Other tangible fixed assets | 26 | €9,092 | €15,653 | +€6,561 | +72.2% |
| Financial fixed assets | 28 | €5 | €605 | +€600 | +12000.0% |
| Current assets | 29/58 | €170,643 | €188,746 | +€18,103 | +10.6% |
| Stocks and contracts in progress | 3 | €154,451 | €183,792 | +€29,341 | +19.0% |
| Stocks | 30/36 | €154,451 | €183,792 | +€29,341 | +19.0% |
| Amounts receivable within one year | 40/41 | €10,052 | €3,970 | -€6,083 | -60.5% |
| Trade receivables | 40 | €9,657 | €3,240 | -€6,417 | -66.4% |
| Other amounts receivable | 41 | €396 | €729 | +€334 | +84.4% |
| Cash at bank and in hand | 54/58 | €5,464 | €18 | -€5,446 | -99.7% |
| Deferred charges and accrued income | 490/1 | €676 | €967 | +€291 | +43.1% |
| Total equity and liabilities | 10/49 | €488,757 | €502,896 | +€14,139 | +2.9% |
| Equity | 10/15 | €48,784 | €64,560 | +€15,776 | +32.3% |
| Contributions | 10/11 | €32,500 | €32,500 | = | 0.0% |
| Reserves | 13 | €16,284 | €32,060 | +€15,776 | +96.9% |
| Non-distributable reserves | 130/1 | €3,250 | €3,250 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,250 | €3,250 | = | 0.0% |
| Distributable reserves | 133 | €13,034 | €28,810 | +€15,776 | +121.0% |
| Amounts payable | 17/49 | €439,973 | €438,337 | -€1,637 | -0.4% |
| Amounts payable after more than one year | 17 | €430,000 | €427,000 | -€3,000 | -0.7% |
| Financial debts | 170/4 | €430,000 | €427,000 | -€3,000 | -0.7% |
| Amounts payable within one year | 42/48 | €9,973 | €11,337 | +€1,363 | +13.7% |
| Trade debts | 44 | €3,117 | €4,808 | +€1,692 | +54.3% |
| Suppliers | 440/4 | €3,117 | €4,808 | +€1,692 | +54.3% |
| Taxes, remuneration and social security | 45 | €1,792 | €2,202 | +€411 | +22.9% |
| Taxes | 450/3 | €1,792 | €2,202 | +€411 | +22.9% |
| Other amounts payable | 47/48 | €5,065 | €4,326 | -€739 | -14.6% |
| Non-recurring operating income | 76A | - | €6,750 | +€6,750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,775 | €46,696 | +€921 | +2.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €77 | +€77 | |
| Other operating charges | 640/8 | €1,218 | €910 | -€307 | -25.2% |
| Gross operating margin | 9900 | €58,689 | €69,937 | +€11,248 | +19.2% |
| Operating profit (loss) | 9901 | €11,696 | €22,254 | +€10,558 | +90.3% |
| Financial charges | 65/66B | €4,499 | €4,900 | +€402 | +8.9% |
| Recurring financial charges | 65 | €4,499 | €4,900 | +€402 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €7,197 | €17,353 | +€10,156 | +141.1% |
| Income taxes | 67/77 | €800 | €1,578 | +€778 | +97.3% |
| Profit (loss) for the period | 9904 | €6,398 | €15,776 | +€9,378 | +146.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,398 | €15,776 | +€9,378 | +146.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.