NIMOS: 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.
NIMOS
Largest movements
- Cash +€35,420
up €35,420 (+121.9%), from €29,067 to €64,487
mainly Net result for the year (+€70,684) and Tax, wage and social debts (+€14,067)
- Tangible fixed assets +€27,335
new in 2025: €27,335
- Deferred charges and accrued income +€1,460
new in 2025: €1,460
- Receivables within one year +€1,391
up €1,391 (+20.9%), from €6,655 to €8,046
- Profit (loss) carried forward +€48,304
up €48,304 (+215.8%), from €22,380 to €70,684
- Tax, wage and social debts +€14,067
up €14,067 (+115.5%), from €12,181 to €26,248
- Trade debts +€2,945
up €2,945 (+445.5%), from €661 to €3,606
- Gross operating margin +€66,211
up €66,211 (+226.5%), from €29,234 to €95,445
- Turnover -€57,800
no longer reported in 2025 (was €57,800)
- Purchases and services -€33,205
no longer reported in 2025 (was €33,205)
- Taxes +€13,096
up €13,096 (+204.7%), from €6,398 to €19,494
- Depreciation +€4,503
new in 2025: €4,503
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 | €35,722 | €101,328 | +€65,606 | +183.7% |
| Fixed assets | 21/28 | - | €27,335 | +€27,335 | |
| Tangible fixed assets | 22/27 | - | €27,335 | +€27,335 | |
| Furniture and vehicles | 24 | - | €27,335 | +€27,335 | |
| Current assets | 29/58 | €35,722 | €73,993 | +€38,271 | +107.1% |
| Amounts receivable within one year | 40/41 | €6,655 | €8,046 | +€1,391 | +20.9% |
| Trade receivables | 40 | €6,655 | €8,046 | +€1,391 | +20.9% |
| Cash at bank and in hand | 54/58 | €29,067 | €64,487 | +€35,420 | +121.9% |
| Deferred charges and accrued income | 490/1 | - | €1,460 | +€1,460 | |
| Total equity and liabilities | 10/49 | €35,722 | €101,328 | +€65,606 | +183.7% |
| Equity | 10/15 | €22,880 | €71,184 | +€48,304 | +211.1% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,380 | €70,684 | +€48,304 | +215.8% |
| Amounts payable | 17/49 | €12,842 | €30,144 | +€17,302 | +134.7% |
| Amounts payable within one year | 42/48 | €12,842 | €30,144 | +€17,302 | +134.7% |
| Trade debts | 44 | €661 | €3,606 | +€2,945 | +445.5% |
| Suppliers | 440/4 | €661 | €3,606 | +€2,945 | +445.5% |
| Taxes, remuneration and social security | 45 | €12,181 | €26,248 | +€14,067 | +115.5% |
| Taxes | 450/3 | €12,181 | €26,248 | +€14,067 | +115.5% |
| Other amounts payable | 47/48 | - | €290 | +€290 | |
| Turnover | 70 | €57,800 | - | -€57,800 | |
| Goods, raw materials, services and sundry goods | 60/61 | €33,205 | - | -€33,205 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €4,503 | +€4,503 | |
| Other operating charges | 640/8 | €460 | €664 | +€204 | +44.3% |
| Gross operating margin | 9900 | €29,234 | €95,445 | +€66,211 | +226.5% |
| Operating profit (loss) | 9901 | €28,774 | €90,278 | +€61,504 | +213.8% |
| Financial income | 75/76B | €41 | €41 | = | 0.0% |
| Recurring financial income | 75 | €41 | €41 | = | 0.0% |
| Financial charges | 65/66B | €36 | €140 | +€104 | +287.2% |
| Recurring financial charges | 65 | €36 | €140 | +€104 | +287.2% |
| Profit (loss) for the period before taxes | 9903 | €28,778 | €90,178 | +€61,400 | +213.4% |
| Income taxes | 67/77 | €6,398 | €19,494 | +€13,096 | +204.7% |
| Profit (loss) for the period | 9904 | €22,380 | €70,684 | +€48,304 | +215.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,380 | €70,684 | +€48,304 | +215.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.