N.D.S. 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.
N.D.S. CONSULTING
Largest movements
- Cash +€35,020
up €35,020 (+21.5%), from €162,524 to €197,543
mainly Other debts (+€62,500) and Net result for the year (+€27,217)
- Deferred charges and accrued income -€9,029
down €9,029 (-48.2%), from €18,731 to €9,703
- Tangible fixed assets +€6,152
up €6,152 (+21.7%), from €28,388 to €34,541
- Receivables within one year -€3,520
down €3,520 (-11.7%), from €30,199 to €26,678
of which Other amounts receivable: -€8,511
- Other debts +€62,500
new in 2025: €62,500
- Reserves -€35,283
down €35,283 (-16.4%), from €215,022 to €179,739
- Tax, wage and social debts +€8,190
up €8,190 (+205%), from €3,993 to €12,184
- Trade debts -€6,784
down €6,784 (-96.4%), from €7,040 to €256
- Gross operating margin +€7,794
up €7,794 (+15.9%), from €49,158 to €56,952
- Depreciation +€6,448
up €6,448 (+166%), from €3,874 to €10,321
- Other operating charges -€4,824
down €4,824 (-77.5%), from €6,224 to €1,400
- Taxes +€2,167
up €2,167 (+22.0%), from €9,838 to €12,005
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 | €239,842 | €268,465 | +€28,623 | +11.9% |
| Fixed assets | 21/28 | €28,388 | €34,541 | +€6,152 | +21.7% |
| Tangible fixed assets | 22/27 | €28,388 | €34,541 | +€6,152 | +21.7% |
| Furniture and vehicles | 24 | €28,388 | €34,541 | +€6,152 | +21.7% |
| Current assets | 29/58 | €211,454 | €233,925 | +€22,471 | +10.6% |
| Amounts receivable within one year | 40/41 | €30,199 | €26,678 | -€3,520 | -11.7% |
| Trade receivables | 40 | €17,575 | €22,566 | +€4,991 | +28.4% |
| Other amounts receivable | 41 | €12,624 | €4,113 | -€8,511 | -67.4% |
| Cash at bank and in hand | 54/58 | €162,524 | €197,543 | +€35,020 | +21.5% |
| Deferred charges and accrued income | 490/1 | €18,731 | €9,703 | -€9,029 | -48.2% |
| Total equity and liabilities | 10/49 | €239,842 | €268,465 | +€28,623 | +11.9% |
| Equity | 10/15 | €228,809 | €193,526 | -€35,283 | -15.4% |
| Contributions | 10/11 | €6,500 | €6,500 | = | 0.0% |
| Reserves | 13 | €215,022 | €179,739 | -€35,283 | -16.4% |
| Distributable reserves | 133 | €215,022 | €179,739 | -€35,283 | -16.4% |
| Profit (loss) carried forward | 14 | €7,287 | €7,287 | = | 0.0% |
| Amounts payable | 17/49 | €11,033 | €74,940 | +€63,907 | +579% |
| Amounts payable within one year | 42/48 | €11,033 | €74,940 | +€63,907 | +579% |
| Trade debts | 44 | €7,040 | €256 | -€6,784 | -96.4% |
| Suppliers | 440/4 | €7,040 | €256 | -€6,784 | -96.4% |
| Taxes, remuneration and social security | 45 | €3,993 | €12,184 | +€8,190 | +205% |
| Taxes | 450/3 | €3,993 | €12,184 | +€8,190 | +205% |
| Other amounts payable | 47/48 | - | €62,500 | +€62,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,874 | €10,321 | +€6,448 | +166% |
| Other operating charges | 640/8 | €6,224 | €1,400 | -€4,824 | -77.5% |
| Gross operating margin | 9900 | €49,158 | €56,952 | +€7,794 | +15.9% |
| Operating profit (loss) | 9901 | €39,060 | €45,230 | +€6,170 | +15.8% |
| Financial income | 75/76B | €90 | €462 | +€371 | +412% |
| Recurring financial income | 75 | €90 | €462 | +€371 | +412% |
| Financial charges | 65/66B | €6,081 | €6,469 | +€388 | +6.4% |
| Recurring financial charges | 65 | €6,081 | €6,469 | +€388 | +6.4% |
| Profit (loss) for the period before taxes | 9903 | €33,069 | €39,222 | +€6,153 | +18.6% |
| Income taxes | 67/77 | €9,838 | €12,005 | +€2,167 | +22.0% |
| Profit (loss) for the period | 9904 | €23,230 | €27,217 | +€3,986 | +17.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,230 | €27,217 | +€3,986 | +17.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.