NIMO LINK: 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.
NIMO LINK
Largest movements
- Current investments +€20,000
new in 2025: €20,000
- Cash -€8,656
down €8,656 (-66.5%), from €13,007 to €4,351
mainly Current investments (-€20,000) and Tax, wage and social debts (-€10,063)
- Stocks and contracts +€4,982
up €4,982 (+40.4%), from €12,323 to €17,305
- Receivables within one year +€4,074
up €4,074 (+9.5%), from €43,105 to €47,179
of which Trade receivables: +€9,861
- Tangible fixed assets -€1,179
down €1,179 (-31.2%), from €3,777 to €2,598
of which Plant, machinery and equipment: -€1,437
- Reserves +€21,000
up €21,000 (+63.8%), from €32,900 to €53,900
- Tax, wage and social debts -€10,063
down €10,063 (-34.2%), from €29,438 to €19,375
of which Taxes: -€18,514
- Trade debts +€7,941
up €7,941 (+144.1%), from €5,511 to €13,452
- Staff costs +€49,563
up €49,563 (+163.8%), from €30,268 to €79,831
- Gross operating margin +€30,302
up €30,302 (+35.6%), from €85,015 to €115,317
- Taxes -€6,165
down €6,165 (-42.1%), from €14,660 to €8,495
- Other operating charges +€2,132
new in 2025: €2,132
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 | €73,000 | €92,363 | +€19,363 | +26.5% |
| Fixed assets | 21/28 | €3,777 | €2,598 | -€1,179 | -31.2% |
| Tangible fixed assets | 22/27 | €3,777 | €2,598 | -€1,179 | -31.2% |
| Plant, machinery and equipment | 23 | €3,592 | €2,155 | -€1,437 | -40.0% |
| Furniture and vehicles | 24 | €185 | €443 | +€258 | +139.1% |
| Current assets | 29/58 | €69,224 | €89,765 | +€20,542 | +29.7% |
| Stocks and contracts in progress | 3 | €12,323 | €17,305 | +€4,982 | +40.4% |
| Stocks | 30/36 | €12,323 | €17,305 | +€4,982 | +40.4% |
| Amounts receivable within one year | 40/41 | €43,105 | €47,179 | +€4,074 | +9.5% |
| Trade receivables | 40 | €21,605 | €31,466 | +€9,861 | +45.6% |
| Other amounts receivable | 41 | €21,500 | €15,713 | -€5,787 | -26.9% |
| Current investments | 50/53 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €13,007 | €4,351 | -€8,656 | -66.5% |
| Deferred charges and accrued income | 490/1 | €788 | €930 | +€142 | +18.0% |
| Total equity and liabilities | 10/49 | €73,000 | €92,363 | +€19,363 | +26.5% |
| Equity | 10/15 | €38,052 | €59,536 | +€21,485 | +56.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €32,900 | €53,900 | +€21,000 | +63.8% |
| Distributable reserves | 133 | €32,900 | €53,900 | +€21,000 | +63.8% |
| Profit (loss) carried forward | 14 | €3,152 | €3,636 | +€485 | +15.4% |
| Amounts payable | 17/49 | €34,949 | €32,827 | -€2,122 | -6.1% |
| Amounts payable within one year | 42/48 | €34,949 | €32,827 | -€2,122 | -6.1% |
| Trade debts | 44 | €5,511 | €13,452 | +€7,941 | +144.1% |
| Suppliers | 440/4 | €5,511 | €13,452 | +€7,941 | +144.1% |
| Taxes, remuneration and social security | 45 | €29,438 | €19,375 | -€10,063 | -34.2% |
| Taxes | 450/3 | €23,916 | €5,402 | -€18,514 | -77.4% |
| Remuneration and social security | 454/9 | €5,521 | €13,973 | +€8,451 | +153.1% |
| Remuneration, social security and pensions | 62 | €30,268 | €79,831 | +€49,563 | +163.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €828 | €1,595 | +€767 | +92.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,745 | €2,642 | -€102 | -3.7% |
| Other operating charges | 640/8 | - | €2,132 | +€2,132 | |
| Gross operating margin | 9900 | €85,015 | €115,317 | +€30,302 | +35.6% |
| Operating profit (loss) | 9901 | €51,175 | €29,117 | -€22,058 | -43.1% |
| Financial income | 75/76B | €672 | €1,008 | +€336 | +50.1% |
| Recurring financial income | 75 | €672 | €1,008 | +€336 | +50.1% |
| Financial charges | 65/66B | €266 | €145 | -€121 | -45.5% |
| Recurring financial charges | 65 | €266 | €145 | -€121 | -45.5% |
| Profit (loss) for the period before taxes | 9903 | €51,580 | €29,980 | -€21,601 | -41.9% |
| Income taxes | 67/77 | €14,660 | €8,495 | -€6,165 | -42.1% |
| Profit (loss) for the period | 9904 | €36,920 | €21,485 | -€15,435 | -41.8% |
| Profit (loss) for the period to be appropriated | 9905 | €36,920 | €21,485 | -€15,435 | -41.8% |
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 29 September 2026 via checked.be.