N.E.W. 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.
What changed
N.E.W. CONSULTING
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€21,709
2024 · €30,964-€9,255
Equity
€539,724
2024 · €473,515+€66,209
Cash
€4,263
2024 · €7,144-€2,881
Balance sheet total
€896,924
2024 · €884,032+€12,892
Largest movements
Assets
- Current investments +€20,221
up €20,221 (+4.6%), from €440,009 to €460,230
Equity and liabilities
- Revaluation surpluses +€44,500
new in 2025: €44,500
- Other debts -€27,627
down €27,627 (-62.4%), from €44,291 to €16,664
- Reserves +€20,000
up €20,000 (+16.6%), from €120,266 to €140,266
of which Distributable reserves: +€20,000
- Tax, wage and social debts -€11,334
down €11,334 (-54.6%), from €20,741 to €9,407
Income statement
- Gross operating margin -€8,891
down €8,891 (-11.8%), from €75,456 to €66,565
- Taxes -€4,648
down €4,648 (-34.3%), from €13,535 to €8,887
- Depreciation +€4,310
up €4,310 (+16.8%), from €25,725 to €30,035
- Financial income -€1,758
down €1,758 (-57.0%), from €3,083 to €1,325
- Financial charges -€1,049
down €1,049 (-17.2%), from €6,091 to €5,042
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.
Result 2024
€30,964
Gross operating margin
-€8,891
Depreciation
-€4,310
Other operating charges
+€7
Financial income
-€1,758
Financial charges
+€1,049
Taxes
+€4,648
Result 2025
€21,709
raises the resultlowers the result
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.
From operations
+€4,365
Investment
-€44,425
Financing
+€37,179
Cash 2024
€7,144
From operations (derived)
+€4,365
Net result for the year
+€21,709
Depreciation
+€30,035
Receivables within one year
-€1,563
Deferred charges and accrued income
+€180
Trade debts
-€412
Tax, wage and social debts
-€11,334
Advances received
-€6,623
Other debts
-€27,627
Investment (derived)
-€44,425
Investment in fixed assets (net)
-€24,204
Current investments
-€20,221
Financing
+€37,179
Debts after one year
-€8,076
Current portion of long-term debt
+€755
Contributions, distributions and other
+€44,500
Cash 2025
€4,263
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €884,032 | €896,924 | +€12,892 | +1.5% |
| Fixed assets | 21/28 | €431,522 | €425,691 | -€5,831 | -1.4% |
| Tangible fixed assets | 22/27 | €431,522 | €425,691 | -€5,831 | -1.4% |
| Land and buildings | 22 | €427,563 | €418,000 | -€9,563 | -2.2% |
| Plant, machinery and equipment | 23 | €299 | €50 | -€249 | -83.3% |
| Furniture and vehicles | 24 | €215 | €4,690 | +€4,475 | +2,081% |
| Other tangible fixed assets | 26 | €3,445 | €2,951 | -€494 | -14.3% |
| Current assets | 29/58 | €452,510 | €471,233 | +€18,723 | +4.1% |
| Amounts receivable within one year | 40/41 | €5,177 | €6,740 | +€1,563 | +30.2% |
| Trade receivables | 40 | €5,144 | €3,110 | -€2,034 | -39.5% |
| Other amounts receivable | 41 | €33 | €3,630 | +€3,597 | +10,900% |
| Current investments | 50/53 | €440,009 | €460,230 | +€20,221 | +4.6% |
| Cash at bank and in hand | 54/58 | €7,144 | €4,263 | -€2,881 | -40.3% |
| Deferred charges and accrued income | 490/1 | €180 | - | -€180 | |
| Total equity and liabilities | 10/49 | €884,032 | €896,924 | +€12,892 | +1.5% |
| Equity | 10/15 | €473,515 | €539,724 | +€66,209 | +14.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €44,500 | +€44,500 | |
| Reserves | 13 | €120,266 | €140,266 | +€20,000 | +16.6% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €28,406 | €28,406 | = | 0.0% |
| Distributable reserves | 133 | €90,000 | €110,000 | +€20,000 | +22.2% |
| Profit (loss) carried forward | 14 | €334,649 | €336,358 | +€1,709 | +0.5% |
| Provisions and deferred taxes | 16 | €114,990 | €114,990 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €114,990 | €114,990 | = | 0.0% |
| Pensions and similar obligations | 160 | €114,990 | €114,990 | = | 0.0% |
| Amounts payable | 17/49 | €295,527 | €242,210 | -€53,317 | -18.0% |
| Amounts payable after more than one year | 17 | €175,105 | €167,029 | -€8,076 | -4.6% |
| Financial debts | 170/4 | €125,105 | €92,029 | -€33,076 | -26.4% |
| Other amounts payable | 178/9 | €50,000 | €75,000 | +€25,000 | +50.0% |
| Amounts payable within one year | 42/48 | €116,922 | €71,681 | -€45,241 | -38.7% |
| Current portion of amounts payable after more than one year | 42 | €32,321 | €33,076 | +€755 | +2.3% |
| Trade debts | 44 | €3,569 | €3,157 | -€412 | -11.5% |
| Suppliers | 440/4 | €3,569 | €3,157 | -€412 | -11.5% |
| Advances received on contracts in progress | 46 | €16,000 | €9,377 | -€6,623 | -41.4% |
| Taxes, remuneration and social security | 45 | €20,741 | €9,407 | -€11,334 | -54.6% |
| Taxes | 450/3 | €20,741 | €9,407 | -€11,334 | -54.6% |
| Other amounts payable | 47/48 | €44,291 | €16,664 | -€27,627 | -62.4% |
| Accrued charges and deferred income | 492/3 | €3,500 | €3,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,725 | €30,035 | +€4,310 | +16.8% |
| Other operating charges | 640/8 | €2,224 | €2,217 | -€7 | -0.3% |
| Gross operating margin | 9900 | €75,456 | €66,565 | -€8,891 | -11.8% |
| Operating profit (loss) | 9901 | €47,507 | €34,313 | -€13,194 | -27.8% |
| Financial income | 75/76B | €3,083 | €1,325 | -€1,758 | -57.0% |
| Recurring financial income | 75 | €3,083 | €1,325 | -€1,758 | -57.0% |
| Financial charges | 65/66B | €6,091 | €5,042 | -€1,049 | -17.2% |
| Recurring financial charges | 65 | €6,091 | €5,042 | -€1,049 | -17.2% |
| Profit (loss) for the period before taxes | 9903 | €44,499 | €30,596 | -€13,903 | -31.2% |
| Income taxes | 67/77 | €13,535 | €8,887 | -€4,648 | -34.3% |
| Profit (loss) for the period | 9904 | €30,964 | €21,709 | -€9,255 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €30,964 | €21,709 | -€9,255 | -29.9% |
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 21 October 2026 via checked.be.