N & G 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 & G Consulting
Largest movements
- Tangible fixed assets -€23,578
down €23,578 (-29.5%), from €79,912 to €56,333
of which Land and buildings: -€17,511
- Receivables within one year -€21,126
down €21,126 (-44.4%), from €47,572 to €26,446
of which Other amounts receivable: -€24,608
- Receivables after one year -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Cash +€6,310
up €6,310 (+13.9%), from €45,314 to €51,625
mainly Depreciation (+€26,214) and Receivables within one year (+€21,126)
- Other debts -€34,678
no longer reported in 2025 (was €34,678)
- Debts after one year -€16,257
down €16,257 (-23.4%), from €69,427 to €53,170
- Trade debts +€9,921
up €9,921 (+1,307%), from €759 to €10,680
- Advances received -€6,998
down €6,998 (-43.0%), from €16,282 to €9,284
- Current portion of long-term debt -€5,492
down €5,492 (-25.3%), from €21,749 to €16,257
- Gross operating margin +€3,576
up €3,576 (+11.9%), from €30,104 to €33,680
- Taxes +€2,818
up €2,818 (+566%), from €498 to €3,315
- Financial charges -€2,651
down €2,651 (-46.1%), from €5,752 to €3,101
- Depreciation -€1,723
down €1,723 (-6.2%), from €27,937 to €26,214
- Financial income -€1,262
down €1,262 (-36.5%), from €3,459 to €2,197
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 | €222,803 | €174,409 | -€48,394 | -21.7% |
| Fixed assets | 21/28 | €79,917 | €56,338 | -€23,578 | -29.5% |
| Tangible fixed assets | 22/27 | €79,912 | €56,333 | -€23,578 | -29.5% |
| Land and buildings | 22 | €70,044 | €52,533 | -€17,511 | -25.0% |
| Plant, machinery and equipment | 23 | €2,202 | €2,002 | -€201 | -9.1% |
| Furniture and vehicles | 24 | €7,665 | €1,799 | -€5,867 | -76.5% |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €142,886 | €118,071 | -€24,816 | -17.4% |
| Amounts receivable after more than one year | 29 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Trade receivables | 290 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Amounts receivable within one year | 40/41 | €47,572 | €26,446 | -€21,126 | -44.4% |
| Trade receivables | 40 | €19,074 | €22,556 | +€3,483 | +18.3% |
| Other amounts receivable | 41 | €28,498 | €3,890 | -€24,608 | -86.3% |
| Cash at bank and in hand | 54/58 | €45,314 | €51,625 | +€6,310 | +13.9% |
| Total equity and liabilities | 10/49 | €222,803 | €174,409 | -€48,394 | -21.7% |
| Equity | 10/15 | €70,674 | €72,733 | +€2,059 | +2.9% |
| Contributions | 10/11 | €37,184 | €37,184 | = | 0.0% |
| Reserves | 13 | €33,490 | €35,549 | +€2,059 | +6.1% |
| Tax-exempt reserves | 132 | €9,185 | €6,895 | -€2,289 | -24.9% |
| Distributable reserves | 133 | €24,305 | €28,653 | +€4,348 | +17.9% |
| Provisions and deferred taxes | 16 | €4,729 | €3,546 | -€1,183 | -25.0% |
| Deferred taxes | 168 | €4,729 | €3,546 | -€1,183 | -25.0% |
| Amounts payable | 17/49 | €147,400 | €98,130 | -€49,270 | -33.4% |
| Amounts payable after more than one year | 17 | €69,427 | €53,170 | -€16,257 | -23.4% |
| Financial debts | 170/4 | €69,427 | €53,170 | -€16,257 | -23.4% |
| Amounts payable within one year | 42/48 | €77,973 | €44,960 | -€33,013 | -42.3% |
| Current portion of amounts payable after more than one year | 42 | €21,749 | €16,257 | -€5,492 | -25.3% |
| Trade debts | 44 | €759 | €10,680 | +€9,921 | +1,307% |
| Suppliers | 440/4 | €759 | €10,680 | +€9,921 | +1,307% |
| Advances received on contracts in progress | 46 | €16,282 | €9,284 | -€6,998 | -43.0% |
| Taxes, remuneration and social security | 45 | €4,505 | €8,739 | +€4,234 | +94.0% |
| Taxes | 450/3 | €4,505 | €8,739 | +€4,234 | +94.0% |
| Other amounts payable | 47/48 | €34,678 | - | -€34,678 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,937 | €26,214 | -€1,723 | -6.2% |
| Other operating charges | 640/8 | €2,500 | €2,370 | -€130 | -5.2% |
| Gross operating margin | 9900 | €30,104 | €33,680 | +€3,576 | +11.9% |
| Operating profit (loss) | 9901 | -€333 | €5,096 | +€5,429 | |
| Financial income | 75/76B | €3,459 | €2,197 | -€1,262 | -36.5% |
| Recurring financial income | 75 | €3,459 | €2,197 | -€1,262 | -36.5% |
| Financial charges | 65/66B | €5,752 | €3,101 | -€2,651 | -46.1% |
| Recurring financial charges | 65 | €5,752 | €3,101 | -€2,651 | -46.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,626 | €4,191 | +€6,818 | |
| Transfer from deferred taxes | 780 | €1,182 | €1,183 | +€1 | 0.0% |
| Income taxes | 67/77 | €498 | €3,315 | +€2,818 | +566% |
| Profit (loss) for the period | 9904 | -€1,942 | €2,059 | +€4,001 | |
| Transfer from tax-exempt reserves | 789 | €2,296 | €2,289 | -€7 | -0.3% |
| Profit (loss) for the period to be appropriated | 9905 | €355 | €4,348 | +€3,994 | +1,126% |
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 30 October 2026 via checked.be.