N.D.CONSULTING: what changed
N.D.CONSULTING
Largest movements
- Cash -€10,406
down €10,406 (-49.2%), from €21,156 to €10,750
mainly Investment in fixed assets (net) (-€7,500) and Contributions, distributions and other (-€6,000)
- Tangible fixed assets +€2,133
up €2,133 (+28.7%), from €7,423 to €9,556
of which Furniture and vehicles: +€2,556
- Reserves -€6,000
down €6,000 (-64.7%), from €9,270 to €3,270
of which Distributable reserves: -€6,000
- Profit (loss) carried forward -€4,186
down €4,186 (-15.7%), from -€26,716 to -€30,902
- Other debts +€1,784
up €1,784 (+27.6%), from €6,475 to €8,259
- Depreciation -€1,593
down €1,593 (-22.9%), from €6,960 to €5,367
- Gross operating margin +€739
up €739 (+35.9%), from €2,058 to €2,797
- Taxes -€520
down €520 (-67.7%), from €768 to €248
- Other operating charges +€449
up €449 (+54.3%), from €827 to €1,276
- Financial income +€130
up €130 (+124%), from €105 to €235
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €51,554 | €43,195 | -€8,359 | -16.2% |
| Fixed assets | 21/28 | €7,423 | €9,556 | +€2,133 | +28.7% |
| Tangible fixed assets | 22/27 | €7,423 | €9,556 | +€2,133 | +28.7% |
| Plant, machinery and equipment | 23 | €1,268 | €845 | -€423 | -33.4% |
| Furniture and vehicles | 24 | €6,155 | €8,711 | +€2,556 | +41.5% |
| Current assets | 29/58 | €44,131 | €33,639 | -€10,492 | -23.8% |
| Amounts receivable within one year | 40/41 | €12,200 | €12,200 | = | 0.0% |
| Trade receivables | 40 | €7,200 | €7,200 | = | 0.0% |
| Other amounts receivable | 41 | €5,000 | €5,000 | = | 0.0% |
| Current investments | 50/53 | €10,000 | €10,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,156 | €10,750 | -€10,406 | -49.2% |
| Deferred charges and accrued income | 490/1 | €775 | €689 | -€86 | -11.1% |
| Total equity and liabilities | 10/49 | €51,554 | €43,195 | -€8,359 | -16.2% |
| Equity | 10/15 | €44,354 | €34,168 | -€10,186 | -23.0% |
| Contributions | 10/11 | €61,800 | €61,800 | = | 0.0% |
| Reserves | 13 | €9,270 | €3,270 | -€6,000 | -64.7% |
| Non-distributable reserves | 130/1 | €3,270 | €3,270 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,270 | €3,270 | = | 0.0% |
| Distributable reserves | 133 | €6,000 | - | -€6,000 | |
| Profit (loss) carried forward | 14 | -€26,716 | -€30,902 | -€4,186 | -15.7% |
| Amounts payable | 17/49 | €7,200 | €9,027 | +€1,827 | +25.4% |
| Amounts payable within one year | 42/48 | €7,200 | €9,027 | +€1,827 | +25.4% |
| Trade debts | 44 | - | €168 | +€168 | |
| Suppliers | 440/4 | - | €168 | +€168 | |
| Taxes, remuneration and social security | 45 | €725 | €600 | -€125 | -17.2% |
| Taxes | 450/3 | €725 | €600 | -€125 | -17.2% |
| Other amounts payable | 47/48 | €6,475 | €8,259 | +€1,784 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,960 | €5,367 | -€1,593 | -22.9% |
| Other operating charges | 640/8 | €827 | €1,276 | +€449 | +54.3% |
| Gross operating margin | 9900 | €2,058 | €2,797 | +€739 | +35.9% |
| Operating profit (loss) | 9901 | -€5,729 | -€3,846 | +€1,883 | +32.9% |
| Financial income | 75/76B | €105 | €235 | +€130 | +124% |
| Recurring financial income | 75 | €105 | €235 | +€130 | +124% |
| Financial charges | 65/66B | €206 | €327 | +€121 | +58.7% |
| Recurring financial charges | 65 | €206 | €327 | +€121 | +58.7% |
| Profit (loss) for the period before taxes | 9903 | -€5,830 | -€3,938 | +€1,892 | +32.5% |
| Income taxes | 67/77 | €768 | €248 | -€520 | -67.7% |
| Profit (loss) for the period | 9904 | -€6,598 | -€4,186 | +€2,412 | +36.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,598 | -€4,186 | +€2,412 | +36.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.