NIMY OPTIQUE: 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.
NIMY OPTIQUE
Largest movements
- Tangible fixed assets +€95,411
up €95,411 (+35.3%), from €270,583 to €365,994
of which Land and buildings: +€66,014
- Cash -€43,846
down €43,846 (-28.6%), from €153,295 to €109,448
mainly Investment in fixed assets (net) (-€120,282) and Trade debts (-€15,050)
- Reserves +€60,543
up €60,543 (+21.5%), from €281,819 to €342,363
of which Distributable reserves: +€60,543
- Trade debts -€15,050
down €15,050 (-55.8%), from €26,964 to €11,914
- Tax, wage and social debts +€10,974
up €10,974 (+94.1%), from €11,657 to €22,631
- Gross operating margin +€48,510
up €48,510 (+73.4%), from €66,054 to €114,564
- Other operating charges -€27,803
down €27,803 (-87.5%), from €31,790 to €3,987
- Taxes +€18,619
up €18,619 (+813%), from €2,289 to €20,908
- Depreciation +€15,631
up €15,631 (+169%), from €9,240 to €24,871
- Financial charges +€5,194
up €5,194 (+138%), from €3,777 to €8,971
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 | €575,773 | €626,367 | +€50,593 | +8.8% |
| Fixed assets | 21/28 | €273,468 | €368,879 | +€95,411 | +34.9% |
| Tangible fixed assets | 22/27 | €270,583 | €365,994 | +€95,411 | +35.3% |
| Land and buildings | 22 | €254,713 | €320,727 | +€66,014 | +25.9% |
| Plant, machinery and equipment | 23 | - | €2,392 | +€2,392 | |
| Furniture and vehicles | 24 | €10,448 | €39,356 | +€28,908 | +277% |
| Other tangible fixed assets | 26 | €5,422 | €3,519 | -€1,903 | -35.1% |
| Financial fixed assets | 28 | €2,885 | €2,885 | = | 0.0% |
| Current assets | 29/58 | €302,305 | €257,487 | -€44,818 | -14.8% |
| Amounts receivable after more than one year | 29 | €82,000 | €82,000 | = | 0.0% |
| Other amounts receivable | 291 | €82,000 | €82,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €50,660 | €51,296 | +€636 | +1.3% |
| Stocks | 30/36 | €50,660 | €51,296 | +€636 | +1.3% |
| Amounts receivable within one year | 40/41 | €6,566 | €11,053 | +€4,486 | +68.3% |
| Trade receivables | 40 | €5,601 | €10,803 | +€5,202 | +92.9% |
| Other amounts receivable | 41 | €966 | €250 | -€716 | -74.2% |
| Cash at bank and in hand | 54/58 | €153,295 | €109,448 | -€43,846 | -28.6% |
| Deferred charges and accrued income | 490/1 | €9,784 | €3,690 | -€6,094 | -62.3% |
| Total equity and liabilities | 10/49 | €575,773 | €626,367 | +€50,593 | +8.8% |
| Equity | 10/15 | €300,419 | €360,963 | +€60,543 | +20.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €281,819 | €342,363 | +€60,543 | +21.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €279,959 | €340,503 | +€60,543 | +21.6% |
| Amounts payable | 17/49 | €275,354 | €265,404 | -€9,950 | -3.6% |
| Amounts payable after more than one year | 17 | €222,728 | €217,280 | -€5,448 | -2.4% |
| Financial debts | 170/4 | €222,728 | €217,280 | -€5,448 | -2.4% |
| Amounts payable within one year | 42/48 | €52,626 | €48,124 | -€4,502 | -8.6% |
| Current portion of amounts payable after more than one year | 42 | €11,225 | €13,233 | +€2,008 | +17.9% |
| Trade debts | 44 | €26,964 | €11,914 | -€15,050 | -55.8% |
| Suppliers | 440/4 | €26,964 | €11,914 | -€15,050 | -55.8% |
| Taxes, remuneration and social security | 45 | €11,657 | €22,631 | +€10,974 | +94.1% |
| Taxes | 450/3 | €11,657 | €22,631 | +€10,974 | +94.1% |
| Other amounts payable | 47/48 | €2,779 | €346 | -€2,434 | -87.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,240 | €24,871 | +€15,631 | +169% |
| Other operating charges | 640/8 | €31,790 | €3,987 | -€27,803 | -87.5% |
| Gross operating margin | 9900 | €66,054 | €114,564 | +€48,510 | +73.4% |
| Operating profit (loss) | 9901 | €25,024 | €85,707 | +€60,682 | +242% |
| Financial income | 75/76B | €4,952 | €4,715 | -€236 | -4.8% |
| Recurring financial income | 75 | €4,952 | €4,715 | -€236 | -4.8% |
| Financial charges | 65/66B | €3,777 | €8,971 | +€5,194 | +138% |
| Recurring financial charges | 65 | €3,777 | €8,971 | +€5,194 | +138% |
| Profit (loss) for the period before taxes | 9903 | €26,199 | €81,452 | +€55,252 | +211% |
| Income taxes | 67/77 | €2,289 | €20,908 | +€18,619 | +813% |
| Profit (loss) for the period | 9904 | €23,910 | €60,543 | +€36,633 | +153% |
| Profit (loss) for the period to be appropriated | 9905 | €23,910 | €60,543 | +€36,633 | +153% |
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 23 October 2026 via checked.be.