NLMA: 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.
NLMA
Largest movements
- Tangible fixed assets -€144,986
no longer reported in 2024 (was €144,986)
- Cash +€68,732
up €68,732 (+12134.7%), from €566 to €69,298
mainly Investment in fixed assets (net) (+€144,986) and Net result for the year (+€80,538)
- Deferred charges and accrued income -€5,165
no longer reported in 2024 (was €5,165)
- Reserves +€112,476
up €112,476 (+246333.8%), from €46 to €112,522
of which Tax-exempt reserves: +€112,476
- Revaluation surpluses -€99,954
no longer reported in 2024 (was €99,954)
- Debts after one year -€88,419
no longer reported in 2024 (was €88,419)
- Provisions +€37,492
new in 2024: €37,492
- Profit (loss) carried forward -€31,938
down €31,938 (-49.9%), from -€63,999 to -€95,938
- Gross operating margin +€152,325
up €152,325, from -€2,373 to €149,952
- Taxes +€14,093
new in 2024: €14,093
- Financial charges +€6,868
up €6,868 (+1480.8%), from €464 to €7,331
- Depreciation -€5,886
no longer reported in 2024 (was €5,886)
- Other operating charges -€2,521
down €2,521 (-47.0%), from €5,359 to €2,839
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €197,687 | €117,144 | -€80,543 | -40.7% |
| Fixed assets | 21/28 | €144,986 | - | -€144,986 | |
| Tangible fixed assets | 22/27 | €144,986 | - | -€144,986 | |
| Land and buildings | 22 | €144,986 | - | -€144,986 | |
| Current assets | 29/58 | €52,700 | €117,144 | +€64,443 | +122.3% |
| Amounts receivable within one year | 40/41 | €46,969 | €47,845 | +€876 | +1.9% |
| Other amounts receivable | 41 | €46,969 | €47,845 | +€876 | +1.9% |
| Cash at bank and in hand | 54/58 | €566 | €69,298 | +€68,732 | +12134.7% |
| Deferred charges and accrued income | 490/1 | €5,165 | - | -€5,165 | |
| Total equity and liabilities | 10/49 | €197,687 | €117,144 | -€80,543 | -40.7% |
| Equity | 10/15 | €97,974 | €78,557 | -€19,417 | -19.8% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Revaluation surpluses | 12 | €99,954 | - | -€99,954 | |
| Reserves | 13 | €46 | €112,522 | +€112,476 | +246333.8% |
| Tax-exempt reserves | 132 | - | €112,476 | +€112,476 | |
| Distributable reserves | 133 | €46 | €46 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,999 | -€95,938 | -€31,938 | -49.9% |
| Provisions and deferred taxes | 16 | - | €37,492 | +€37,492 | |
| Deferred taxes | 168 | - | €37,492 | +€37,492 | |
| Amounts payable | 17/49 | €99,712 | €1,094 | -€98,618 | -98.9% |
| Amounts payable after more than one year | 17 | €88,419 | - | -€88,419 | |
| Financial debts | 170/4 | €88,419 | - | -€88,419 | |
| Amounts payable within one year | 42/48 | €11,294 | €1,094 | -€10,199 | -90.3% |
| Current portion of amounts payable after more than one year | 42 | €4,708 | - | -€4,708 | |
| Trade debts | 44 | €6,586 | €1,094 | -€5,492 | -83.4% |
| Suppliers | 440/4 | €6,586 | €1,094 | -€5,492 | -83.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,886 | - | -€5,886 | |
| Other operating charges | 640/8 | €5,359 | €2,839 | -€2,521 | -47.0% |
| Non-recurring operating charges | 66A | - | €10,165 | +€10,165 | |
| Gross operating margin | 9900 | -€2,373 | €149,952 | +€152,325 | |
| Operating profit (loss) | 9901 | -€13,619 | €136,948 | +€150,567 | |
| Financial income | 75/76B | €3,481 | €2,506 | -€975 | -28.0% |
| Recurring financial income | 75 | €3,481 | €2,506 | -€975 | -28.0% |
| Financial charges | 65/66B | €464 | €7,331 | +€6,868 | +1480.8% |
| Recurring financial charges | 65 | €464 | €7,331 | +€6,868 | +1480.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,601 | €132,123 | +€142,724 | |
| Transfer to deferred taxes | 680 | - | €37,492 | +€37,492 | |
| Income taxes | 67/77 | - | €14,093 | +€14,093 | |
| Profit (loss) for the period | 9904 | -€10,601 | €80,538 | +€91,139 | |
| Transfer to tax-exempt reserves | 689 | - | €112,476 | +€112,476 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,601 | -€31,938 | -€21,337 | -201.3% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.