Nismo: 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.
Nismo
Largest movements
- Current investments +€20,192
new in 2025: €20,192
- Receivables within one year -€5,227
down €5,227 (-32.9%), from €15,891 to €10,664
- Cash +€4,543
up €4,543 (+19.1%), from €23,772 to €28,315
mainly Other debts (+€11,989) and Trade debts (+€6,417)
- Deferred charges and accrued income +€801
new in 2025: €801
- Other debts +€11,989
up €11,989 (+62.3%), from €19,239 to €31,228
- Trade debts +€6,417
up €6,417 (+1,157%), from €555 to €6,971
- Accrued charges and deferred income +€1,133
new in 2025: €1,133
- Tax, wage and social debts +€700
up €700 (+8.4%), from €8,292 to €8,992
- Gross operating margin -€13,099
down €13,099 (-80.9%), from €16,189 to €3,090
- Taxes -€3,987
down €3,987 (-95.8%), from €4,163 to €176
- Financial charges +€1,492
up €1,492 (+29,197%), from €5 to €1,497
- Other operating charges +€443
new in 2025: €443
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 | €42,000 | €62,258 | +€20,258 | +48.2% |
| Fixed assets | 21/28 | €2,337 | €2,286 | -€51 | -2.2% |
| Intangible fixed assets | 21 | €387 | €254 | -€133 | -34.5% |
| Tangible fixed assets | 22/27 | €1,950 | €1,651 | -€299 | -15.3% |
| Furniture and vehicles | 24 | €1,950 | €1,651 | -€299 | -15.3% |
| Financial fixed assets | 28 | - | €381 | +€381 | |
| Current assets | 29/58 | €39,663 | €59,972 | +€20,309 | +51.2% |
| Amounts receivable within one year | 40/41 | €15,891 | €10,664 | -€5,227 | -32.9% |
| Trade receivables | 40 | €15,891 | €10,664 | -€5,227 | -32.9% |
| Current investments | 50/53 | - | €20,192 | +€20,192 | |
| Cash at bank and in hand | 54/58 | €23,772 | €28,315 | +€4,543 | +19.1% |
| Deferred charges and accrued income | 490/1 | - | €801 | +€801 | |
| Total equity and liabilities | 10/49 | €42,000 | €62,258 | +€20,258 | +48.2% |
| Equity | 10/15 | €13,915 | €13,934 | +€19 | +0.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €10,915 | €10,934 | +€19 | +0.2% |
| Distributable reserves | 133 | €10,915 | €10,934 | +€19 | +0.2% |
| Amounts payable | 17/49 | €28,085 | €48,324 | +€20,239 | +72.1% |
| Amounts payable within one year | 42/48 | €28,085 | €47,191 | +€19,107 | +68.0% |
| Trade debts | 44 | €555 | €6,971 | +€6,417 | +1,157% |
| Suppliers | 440/4 | €555 | €6,971 | +€6,417 | +1,157% |
| Taxes, remuneration and social security | 45 | €8,292 | €8,992 | +€700 | +8.4% |
| Taxes | 450/3 | €8,292 | €8,992 | +€700 | +8.4% |
| Other amounts payable | 47/48 | €19,239 | €31,228 | +€11,989 | +62.3% |
| Accrued charges and deferred income | 492/3 | - | €1,133 | +€1,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,107 | €1,109 | +€2 | +0.2% |
| Other operating charges | 640/8 | - | €443 | +€443 | |
| Gross operating margin | 9900 | €16,189 | €3,090 | -€13,099 | -80.9% |
| Operating profit (loss) | 9901 | €15,083 | €1,538 | -€13,545 | -89.8% |
| Financial income | 75/76B | - | €153 | +€153 | |
| Recurring financial income | 75 | - | €153 | +€153 | |
| Financial charges | 65/66B | €5 | €1,497 | +€1,492 | +29,197% |
| Recurring financial charges | 65 | €5 | €1,497 | +€1,492 | +29,197% |
| Profit (loss) for the period before taxes | 9903 | €15,078 | €194 | -€14,883 | -98.7% |
| Income taxes | 67/77 | €4,163 | €176 | -€3,987 | -95.8% |
| Profit (loss) for the period | 9904 | €10,915 | €19 | -€10,896 | -99.8% |
| Profit (loss) for the period to be appropriated | 9905 | €10,915 | €19 | -€10,896 | -99.8% |
Source: filed annual accounts (NBB), financial years ended 1 July 2024 and 1 July 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.