N & F Consult: 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 & F Consult
Largest movements
- Cash +€11,925
up €11,925 (+1,061%), from €1,124 to €13,048
mainly Net result for the year (+€21,501) and Tax, wage and social debts (+€1,775)
- Receivables within one year +€1,005
up €1,005 (+31.0%), from €3,244 to €4,249
of which Trade receivables: +€2,192
- Profit (loss) carried forward +€21,501
up €21,501, from -€21,338 to €164
- Other debts -€7,637
down €7,637 (-33.2%), from €22,995 to €15,358
- Trade debts -€2,708
no longer reported in 2026 (was €2,708)
- Tax, wage and social debts +€1,775
new in 2026: €1,775
- Gross operating margin +€42,995
up €42,995, from -€21,284 to €21,711
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,367 | €17,298 | +€12,930 | +296% |
| Current assets | 29/58 | €4,367 | €17,298 | +€12,930 | +296% |
| Amounts receivable within one year | 40/41 | €3,244 | €4,249 | +€1,005 | +31.0% |
| Trade receivables | 40 | €2,057 | €4,249 | +€2,192 | +107% |
| Other amounts receivable | 41 | €1,187 | - | -€1,187 | |
| Cash at bank and in hand | 54/58 | €1,124 | €13,048 | +€11,925 | +1,061% |
| Total equity and liabilities | 10/49 | €4,367 | €17,298 | +€12,930 | +296% |
| Equity | 10/15 | -€21,337 | €165 | +€21,501 | |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Contributions outside capital | 11 | €1 | €1 | = | 0.0% |
| Other | 1109/19 | €1 | €1 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,338 | €164 | +€21,501 | |
| Amounts payable | 17/49 | €25,704 | €17,133 | -€8,571 | -33.3% |
| Amounts payable within one year | 42/48 | €25,704 | €17,133 | -€8,571 | -33.3% |
| Trade debts | 44 | €2,708 | - | -€2,708 | |
| Suppliers | 440/4 | €2,708 | - | -€2,708 | |
| Taxes, remuneration and social security | 45 | - | €1,775 | +€1,775 | |
| Taxes | 450/3 | - | €1,775 | +€1,775 | |
| Other amounts payable | 47/48 | €22,995 | €15,358 | -€7,637 | -33.2% |
| Gross operating margin | 9900 | -€21,284 | €21,711 | +€42,995 | |
| Operating profit (loss) | 9901 | -€21,284 | €21,711 | +€42,995 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €54 | €40 | -€13 | -24.7% |
| Recurring financial charges | 65 | €54 | €40 | -€13 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | -€21,338 | €21,671 | +€43,009 | |
| Income taxes | 67/77 | - | €170 | +€170 | |
| Profit (loss) for the period | 9904 | -€21,338 | €21,501 | +€42,839 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,338 | €21,501 | +€42,839 |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.