NOSIMMO: 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.
NOSIMMO
Largest movements
- Cash -€565,704
down €565,704 (-69.1%), from €818,629 to €252,925
mainly Debts after one year (-€675,000) and Investment in fixed assets (net) (-€252,780)
- Tangible fixed assets +€115,550
up €115,550 (+3.0%), from €3.9m to €4.0m
of which Land and buildings: +€106,310
- Debts after one year -€675,000
down €675,000 (-13.2%), from €5.1m to €4.5m
- Profit (loss) carried forward +€181,186
up €181,186 (+18.9%), from -€958,718 to -€777,532
- Gross operating margin +€308,865
up €308,865 (+139.7%), from €221,168 to €530,033
- Financial charges -€33,004
down €33,004 (-14.4%), from €229,939 to €196,935
- Depreciation -€8,291
down €8,291 (-5.7%), from €145,521 to €137,230
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 | €4,744,318 | €4,290,163 | -€454,155 | -9.6% |
| Fixed assets | 21/28 | €3,897,549 | €4,013,099 | +€115,550 | +3.0% |
| Tangible fixed assets | 22/27 | €3,897,549 | €4,013,099 | +€115,550 | +3.0% |
| Land and buildings | 22 | €3,826,686 | €3,932,996 | +€106,310 | +2.8% |
| Furniture and vehicles | 24 | €33,303 | €23,865 | -€9,438 | -28.3% |
| Other tangible fixed assets | 26 | €37,560 | €27,738 | -€9,822 | -26.2% |
| Assets under construction and advance payments | 27 | - | €28,500 | +€28,500 | |
| Current assets | 29/58 | €846,769 | €277,064 | -€569,705 | -67.3% |
| Amounts receivable within one year | 40/41 | €28,140 | €23,826 | -€4,314 | -15.3% |
| Other amounts receivable | 41 | €28,140 | €23,826 | -€4,314 | -15.3% |
| Cash at bank and in hand | 54/58 | €818,629 | €252,925 | -€565,704 | -69.1% |
| Deferred charges and accrued income | 490/1 | - | €313 | +€313 | |
| Total equity and liabilities | 10/49 | €4,744,318 | €4,290,163 | -€454,155 | -9.6% |
| Equity | 10/15 | -€558,718 | -€377,532 | +€181,186 | +32.4% |
| Contributions | 10/11 | €400,000 | €400,000 | = | 0.0% |
| Capital | 10 | €400,000 | €400,000 | = | 0.0% |
| Issued capital | 100 | €400,000 | €400,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€958,718 | -€777,532 | +€181,186 | +18.9% |
| Amounts payable | 17/49 | €5,303,036 | €4,667,695 | -€635,341 | -12.0% |
| Amounts payable after more than one year | 17 | €5,125,000 | €4,450,000 | -€675,000 | -13.2% |
| Financial debts | 170/4 | €5,125,000 | €4,450,000 | -€675,000 | -13.2% |
| Amounts payable within one year | 42/48 | €176,939 | €216,598 | +€39,659 | +22.4% |
| Trade debts | 44 | €7,726 | €547 | -€7,179 | -92.9% |
| Suppliers | 440/4 | €7,726 | €547 | -€7,179 | -92.9% |
| Taxes, remuneration and social security | 45 | - | €8,437 | +€8,437 | |
| Taxes | 450/3 | - | €8,437 | +€8,437 | |
| Other amounts payable | 47/48 | €169,213 | €207,614 | +€38,401 | +22.7% |
| Accrued charges and deferred income | 492/3 | €1,097 | €1,097 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €145,521 | €137,230 | -€8,291 | -5.7% |
| Other operating charges | 640/8 | €12,654 | €15,193 | +€2,539 | +20.1% |
| Gross operating margin | 9900 | €221,168 | €530,033 | +€308,865 | +139.7% |
| Operating profit (loss) | 9901 | €62,993 | €377,610 | +€314,617 | +499.4% |
| Financial income | 75/76B | - | €2,662 | +€2,662 | |
| Recurring financial income | 75 | - | €2,662 | +€2,662 | |
| Financial charges | 65/66B | €229,939 | €196,935 | -€33,004 | -14.4% |
| Recurring financial charges | 65 | €229,939 | €196,935 | -€33,004 | -14.4% |
| Profit (loss) for the period before taxes | 9903 | -€166,946 | €183,337 | +€350,283 | |
| Income taxes | 67/77 | - | €2,151 | +€2,151 | |
| Profit (loss) for the period | 9904 | -€166,946 | €181,186 | +€348,132 | |
| Profit (loss) for the period to be appropriated | 9905 | -€166,946 | €181,186 | +€348,132 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.