N&F Konsilon: 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 Konsilon
Largest movements
- Cash +€38,495
up €38,495 (+797%), from €4,829 to €43,324
mainly Net result for the year (+€34,612) and Receivables within one year (+€12,447)
- Receivables within one year -€12,447
down €12,447 (-33.5%), from €37,163 to €24,716
of which Other amounts receivable: -€23,158
- Tangible fixed assets +€1,344
new in 2025: €1,344
- Reserves +€34,612
up €34,612 (+119%), from €29,201 to €63,813
- Tax, wage and social debts -€7,248
down €7,248 (-71.5%), from €10,137 to €2,889
of which Taxes: -€7,698
- Gross operating margin +€7,106
up €7,106 (+17.0%), from €41,873 to €48,979
- Taxes +€2,350
up €2,350 (+20.9%), from €11,226 to €13,576
- Depreciation -€1,131
down €1,131 (-81.1%), from €1,396 to €264
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 | €42,338 | €69,900 | +€27,563 | +65.1% |
| Fixed assets | 21/28 | - | €1,344 | +€1,344 | |
| Tangible fixed assets | 22/27 | - | €1,344 | +€1,344 | |
| Plant, machinery and equipment | 23 | - | €1,344 | +€1,344 | |
| Current assets | 29/58 | €42,338 | €68,556 | +€26,219 | +61.9% |
| Amounts receivable within one year | 40/41 | €37,163 | €24,716 | -€12,447 | -33.5% |
| Trade receivables | 40 | €11,768 | €22,479 | +€10,711 | +91.0% |
| Other amounts receivable | 41 | €25,396 | €2,237 | -€23,158 | -91.2% |
| Cash at bank and in hand | 54/58 | €4,829 | €43,324 | +€38,495 | +797% |
| Deferred charges and accrued income | 490/1 | €345 | €516 | +€171 | +49.6% |
| Total equity and liabilities | 10/49 | €42,338 | €69,900 | +€27,563 | +65.1% |
| Equity | 10/15 | €31,701 | €66,313 | +€34,612 | +109% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €29,201 | €63,813 | +€34,612 | +119% |
| Distributable reserves | 133 | €29,201 | €63,813 | +€34,612 | +119% |
| Amounts payable | 17/49 | €10,637 | €3,588 | -€7,049 | -66.3% |
| Amounts payable within one year | 42/48 | €10,637 | €3,588 | -€7,049 | -66.3% |
| Trade debts | 44 | €500 | €699 | +€199 | +39.7% |
| Suppliers | 440/4 | €500 | €699 | +€199 | +39.7% |
| Taxes, remuneration and social security | 45 | €10,137 | €2,889 | -€7,248 | -71.5% |
| Taxes | 450/3 | €10,137 | €2,439 | -€7,698 | -75.9% |
| Remuneration and social security | 454/9 | - | €450 | +€450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,396 | €264 | -€1,131 | -81.1% |
| Other operating charges | 640/8 | €387 | €520 | +€132 | +34.2% |
| Gross operating margin | 9900 | €41,873 | €48,979 | +€7,106 | +17.0% |
| Operating profit (loss) | 9901 | €40,090 | €48,195 | +€8,104 | +20.2% |
| Financial income | 75/76B | €345 | €47 | -€298 | -86.4% |
| Recurring financial income | 75 | €345 | €47 | -€298 | -86.4% |
| Financial charges | 65/66B | €9 | €54 | +€45 | +500% |
| Recurring financial charges | 65 | €9 | €54 | +€45 | +500% |
| Profit (loss) for the period before taxes | 9903 | €40,426 | €48,188 | +€7,761 | +19.2% |
| Income taxes | 67/77 | €11,226 | €13,576 | +€2,350 | +20.9% |
| Profit (loss) for the period | 9904 | €29,201 | €34,612 | +€5,411 | +18.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,201 | €34,612 | +€5,411 | +18.5% |
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 31 October 2026 via checked.be.