VAN NIMMEN MANAGEMENT CONSULTING: 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.
VAN NIMMEN MANAGEMENT CONSULTING
Largest movements
- Cash -€89,000
down €89,000 (-48.7%), from €182,856 to €93,856
mainly Investment in fixed assets (net) (-€62,103) and Net result for the year (-€28,673)
- Financial fixed assets +€60,020
up €60,020 (+16.4%), from €366,103 to €426,123
- Receivables within one year -€11,149
down €11,149 (-21.6%), from €51,647 to €40,498
of which Other amounts receivable: -€13,149
- Profit (loss) carried forward -€28,673
down €28,673 (-13.7%), from €209,331 to €180,658
- Tax, wage and social debts -€9,085
no longer reported in 2025 (was €9,085)
- Gross operating margin -€299,438
down €299,438 (-95.7%), from €312,739 to €13,301
- Taxes -€74,085
no longer reported in 2025 (was €74,085)
- Financial charges +€52,040
up €52,040 (+2,504%), from €2,078 to €54,118
- Financial income +€12,367
up €12,367 (+1,360%), from €909 to €13,276
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 | €627,265 | €591,159 | -€36,106 | -5.8% |
| Fixed assets | 21/28 | €379,027 | €440,542 | +€61,515 | +16.2% |
| Tangible fixed assets | 22/27 | €12,924 | €14,419 | +€1,495 | +11.6% |
| Plant, machinery and equipment | 23 | €1,223 | €660 | -€563 | -46.0% |
| Furniture and vehicles | 24 | €11,701 | €13,759 | +€2,058 | +17.6% |
| Financial fixed assets | 28 | €366,103 | €426,123 | +€60,020 | +16.4% |
| Current assets | 29/58 | €248,238 | €150,617 | -€97,621 | -39.3% |
| Amounts receivable after more than one year | 29 | €10,000 | €10,000 | = | 0.0% |
| Other amounts receivable | 291 | €10,000 | €10,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €51,647 | €40,498 | -€11,149 | -21.6% |
| Trade receivables | 40 | - | €2,000 | +€2,000 | |
| Other amounts receivable | 41 | €51,647 | €38,498 | -€13,149 | -25.5% |
| Cash at bank and in hand | 54/58 | €182,856 | €93,856 | -€89,000 | -48.7% |
| Deferred charges and accrued income | 490/1 | €3,735 | €6,263 | +€2,527 | +67.7% |
| Total equity and liabilities | 10/49 | €627,265 | €591,159 | -€36,106 | -5.8% |
| Equity | 10/15 | €593,168 | €564,495 | -€28,673 | -4.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €365,237 | €365,237 | = | 0.0% |
| Distributable reserves | 133 | €365,237 | €365,237 | = | 0.0% |
| Profit (loss) carried forward | 14 | €209,331 | €180,658 | -€28,673 | -13.7% |
| Amounts payable | 17/49 | €34,098 | €26,664 | -€7,434 | -21.8% |
| Amounts payable within one year | 42/48 | €34,098 | €26,664 | -€7,434 | -21.8% |
| Financial debts | 43 | €20,000 | €20,000 | = | 0.0% |
| Credit institutions | 430/8 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €5,013 | €6,664 | +€1,651 | +32.9% |
| Suppliers | 440/4 | €5,013 | €6,664 | +€1,651 | +32.9% |
| Taxes, remuneration and social security | 45 | €9,085 | - | -€9,085 | |
| Taxes | 450/3 | €9,085 | - | -€9,085 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €466 | €588 | +€122 | +26.2% |
| Other operating charges | 640/8 | €528 | €544 | +€16 | +3.0% |
| Gross operating margin | 9900 | €312,739 | €13,301 | -€299,438 | -95.7% |
| Operating profit (loss) | 9901 | €311,745 | €12,169 | -€299,576 | -96.1% |
| Financial income | 75/76B | €909 | €13,276 | +€12,367 | +1,360% |
| Recurring financial income | 75 | €909 | €13,276 | +€12,367 | +1,360% |
| Financial charges | 65/66B | €2,078 | €54,118 | +€52,040 | +2,504% |
| Recurring financial charges | 65 | €2,078 | €54,118 | +€52,040 | +2,504% |
| Profit (loss) for the period before taxes | 9903 | €310,576 | -€28,673 | -€339,249 | |
| Income taxes | 67/77 | €74,085 | - | -€74,085 | |
| Profit (loss) for the period | 9904 | €236,492 | -€28,673 | -€265,164 | |
| Profit (loss) for the period to be appropriated | 9905 | €236,492 | -€28,673 | -€265,164 |
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 26 October 2026 via checked.be.