N & G 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 & G Consult
Largest movements
- Cash +€254,618
up €254,618 (+290%), from €87,912 to €342,530
mainly Investment in fixed assets (net) (+€232,993) and Net result for the year (+€167,770)
- Tangible fixed assets -€246,002
down €246,002 (-44.4%), from €553,687 to €307,685
of which Land and buildings: -€261,784
- Receivables within one year +€18,348
new in 2025: €18,348
- Reserves +€167,700
up €167,700 (+92.5%), from €181,250 to €348,950
- Debts after one year -€81,421
down €81,421 (-31.1%), from €262,106 to €180,686
- Tax, wage and social debts -€60,339
down €60,339 (-78.0%), from €77,327 to €16,988
- Other debts +€7,595
up €7,595 (+5.6%), from €134,674 to €142,269
- Financial income +€256,062
new in 2025: €256,062
of which Non-recurring financial income: +€256,007
- Taxes +€78,283
up €78,283 (+56,109%), from €140 to €78,422
- Gross operating margin -€9,051
down €9,051 (-33.4%), from €27,114 to €18,063
- Depreciation -€3,868
down €3,868 (-22.9%), from €16,878 to €13,010
- Other operating charges +€1,568
up €1,568 (+34.4%), from €4,558 to €6,126
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 | €642,303 | €669,649 | +€27,346 | +4.3% |
| Fixed assets | 21/28 | €553,687 | €307,685 | -€246,002 | -44.4% |
| Tangible fixed assets | 22/27 | €553,687 | €307,685 | -€246,002 | -44.4% |
| Land and buildings | 22 | €553,687 | €291,903 | -€261,784 | -47.3% |
| Furniture and vehicles | 24 | - | €15,782 | +€15,782 | |
| Current assets | 29/58 | €88,616 | €361,964 | +€273,348 | +308% |
| Amounts receivable within one year | 40/41 | - | €18,348 | +€18,348 | |
| Other amounts receivable | 41 | - | €18,348 | +€18,348 | |
| Cash at bank and in hand | 54/58 | €87,912 | €342,530 | +€254,618 | +290% |
| Deferred charges and accrued income | 490/1 | €704 | €1,087 | +€382 | +54.3% |
| Total equity and liabilities | 10/49 | €642,303 | €669,649 | +€27,346 | +4.3% |
| Equity | 10/15 | €139,174 | €306,944 | +€167,770 | +121% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €181,250 | €348,950 | +€167,700 | +92.5% |
| Distributable reserves | 133 | €181,250 | €348,950 | +€167,700 | +92.5% |
| Profit (loss) carried forward | 14 | -€62,076 | -€62,006 | +€70 | +0.1% |
| Amounts payable | 17/49 | €503,128 | €362,704 | -€140,424 | -27.9% |
| Amounts payable after more than one year | 17 | €262,106 | €180,686 | -€81,421 | -31.1% |
| Financial debts | 170/4 | €262,106 | €180,686 | -€81,421 | -31.1% |
| Amounts payable within one year | 42/48 | €239,627 | €181,207 | -€58,420 | -24.4% |
| Current portion of amounts payable after more than one year | 42 | €27,626 | €21,950 | -€5,676 | -20.5% |
| Taxes, remuneration and social security | 45 | €77,327 | €16,988 | -€60,339 | -78.0% |
| Taxes | 450/3 | €77,327 | €16,988 | -€60,339 | -78.0% |
| Other amounts payable | 47/48 | €134,674 | €142,269 | +€7,595 | +5.6% |
| Accrued charges and deferred income | 492/3 | €1,395 | €811 | -€584 | -41.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,878 | €13,010 | -€3,868 | -22.9% |
| Other operating charges | 640/8 | €4,558 | €6,126 | +€1,568 | +34.4% |
| Gross operating margin | 9900 | €27,114 | €18,063 | -€9,051 | -33.4% |
| Operating profit (loss) | 9901 | €5,679 | -€1,072 | -€6,751 | |
| Financial income | 75/76B | - | €256,062 | +€256,062 | |
| Recurring financial income | 75 | - | €54 | +€54 | |
| Non-recurring financial income | 76B | - | €256,007 | +€256,007 | |
| Financial charges | 65/66B | €8,563 | €8,798 | +€235 | +2.7% |
| Recurring financial charges | 65 | €8,563 | €8,798 | +€235 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | -€2,884 | €246,192 | +€249,076 | |
| Income taxes | 67/77 | €140 | €78,422 | +€78,283 | +56,109% |
| Profit (loss) for the period | 9904 | -€3,024 | €167,770 | +€170,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,024 | €167,770 | +€170,793 |
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 18 October 2026 via checked.be.