NIMMERLAND: 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.
NIMMERLAND
Largest movements
- Receivables within one year +€11,296
up €11,296 (+61.2%), from €18,459 to €29,755
of which Trade receivables: +€9,947
- Cash -€7,824
down €7,824 (-88.2%), from €8,871 to €1,047
mainly Receivables within one year (-€11,296) and Trade debts (-€6,505)
- Stocks and contracts +€2,000
up €2,000 (+13.8%), from €14,519 to €16,519
- Tangible fixed assets +€569
up €569 (+21.5%), from €2,642 to €3,211
- Other debts +€9,850
up €9,850 (+58.9%), from €16,712 to €26,562
- Trade debts -€6,505
no longer reported in 2025 (was €6,505)
- Tax, wage and social debts +€3,825
up €3,825 (+57.5%), from €6,650 to €10,475
of which Remuneration and social security: +€3,000
- Current portion of long-term debt -€2,280
down €2,280 (-74.9%), from €3,046 to €766
- Profit (loss) carried forward +€1,967
up €1,967 (+839%), from €234 to €2,201
- Gross operating margin -€12,968
down €12,968 (-67.8%), from €19,129 to €6,161
- Depreciation -€3,838
down €3,838 (-74.2%), from €5,174 to €1,336
- Taxes -€3,549
down €3,549 (-71.6%), from €4,958 to €1,409
- Financial charges +€254
up €254 (+96.3%), from €264 to €518
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 | €46,314 | €52,404 | +€6,090 | +13.2% |
| Fixed assets | 21/28 | €4,320 | €4,889 | +€569 | +13.2% |
| Tangible fixed assets | 22/27 | €2,642 | €3,211 | +€569 | +21.5% |
| Plant, machinery and equipment | 23 | €2,642 | €3,211 | +€569 | +21.5% |
| Financial fixed assets | 28 | €1,678 | €1,678 | = | 0.0% |
| Current assets | 29/58 | €41,994 | €47,515 | +€5,521 | +13.1% |
| Stocks and contracts in progress | 3 | €14,519 | €16,519 | +€2,000 | +13.8% |
| Stocks | 30/36 | €14,519 | €16,519 | +€2,000 | +13.8% |
| Amounts receivable within one year | 40/41 | €18,459 | €29,755 | +€11,296 | +61.2% |
| Trade receivables | 40 | €15,990 | €25,937 | +€9,947 | +62.2% |
| Other amounts receivable | 41 | €2,469 | €3,817 | +€1,349 | +54.6% |
| Cash at bank and in hand | 54/58 | €8,871 | €1,047 | -€7,824 | -88.2% |
| Deferred charges and accrued income | 490/1 | €146 | €194 | +€49 | +33.6% |
| Total equity and liabilities | 10/49 | €46,314 | €52,404 | +€6,090 | +13.2% |
| Equity | 10/15 | €12,634 | €14,601 | +€1,967 | +15.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234 | €2,201 | +€1,967 | +839% |
| Amounts payable | 17/49 | €33,679 | €37,803 | +€4,124 | +12.2% |
| Amounts payable after more than one year | 17 | €766 | - | -€766 | |
| Financial debts | 170/4 | €766 | - | -€766 | |
| Amounts payable within one year | 42/48 | €32,913 | €37,803 | +€4,889 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €3,046 | €766 | -€2,280 | -74.9% |
| Trade debts | 44 | €6,505 | - | -€6,505 | |
| Suppliers | 440/4 | €6,505 | - | -€6,505 | |
| Taxes, remuneration and social security | 45 | €6,650 | €10,475 | +€3,825 | +57.5% |
| Taxes | 450/3 | €6,650 | €7,475 | +€825 | +12.4% |
| Remuneration and social security | 454/9 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €16,712 | €26,562 | +€9,850 | +58.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,174 | €1,336 | -€3,838 | -74.2% |
| Other operating charges | 640/8 | €1,086 | €931 | -€155 | -14.3% |
| Gross operating margin | 9900 | €19,129 | €6,161 | -€12,968 | -67.8% |
| Operating profit (loss) | 9901 | €12,869 | €3,894 | -€8,976 | -69.7% |
| Financial income | 75/76B | €11 | €0 | -€11 | -99.1% |
| Recurring financial income | 75 | €11 | €0 | -€11 | -99.1% |
| Financial charges | 65/66B | €264 | €518 | +€254 | +96.3% |
| Recurring financial charges | 65 | €264 | €518 | +€254 | +96.3% |
| Profit (loss) for the period before taxes | 9903 | €12,617 | €3,375 | -€9,241 | -73.2% |
| Income taxes | 67/77 | €4,958 | €1,409 | -€3,549 | -71.6% |
| Profit (loss) for the period | 9904 | €7,659 | €1,967 | -€5,692 | -74.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,659 | €1,967 | -€5,692 | -74.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.