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N.G.E.E.: what changed

Two fiscal 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.G.E.E.

BE 0739.547.103
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
€46,059
2023 · €52,972-€6,913
Equity
€48,476
2023 · €3,250+€45,226
Cash
€2,944
2023 · €14,180-€11,236
Balance sheet total
€521,623
2023 · €507,329+€14,294

Largest movements

2023 to 2024
Assets
  • Cash -€11,236

    down €11,236 (-79.2%), from €14,180 to €2,944

    mainly Other debts (-€52,525) and Debts after one year (-€16,623)

  • Deferred charges and accrued income +€10,613

    up €10,613, from €0 to €10,613

  • Receivables within one year +€9,689

    up €9,689 (+27.3%), from €35,469 to €45,158

    of which Trade receivables: +€18,343

  • Tangible fixed assets +€5,227

    up €5,227 (+1.1%), from €457,680 to €462,907

    of which Other tangible fixed assets: +€5,569

Equity and liabilities
  • Other debts -€52,525

    down €52,525 (-30.2%), from €174,000 to €121,475

  • Profit (loss) carried forward +€45,226

    up €45,226 (+18103.5%), from €250 to €45,476

  • Tax, wage and social debts +€33,659

    up €33,659 (+284.0%), from €11,853 to €45,512

  • Debts after one year -€16,623

    down €16,623 (-5.8%), from €288,121 to €271,498

  • Trade debts +€6,350

    up €6,350 (+291.0%), from €2,182 to €8,532

Income statement
  • Gross operating margin -€9,382

    down €9,382 (-11.0%), from €85,355 to €75,973

  • Taxes -€4,333

    down €4,333 (-25.1%), from €17,277 to €12,944

  • Financial charges +€1,463

    up €1,463 (+10.0%), from €14,579 to €16,041

From the 2023 result to the 2024 result

effect on the 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 2023 €52,972
Gross operating margin -€9,382
Depreciation +€197
Other operating charges -€395
Financial income -€203
Financial charges -€1,463
Taxes +€4,333
Result 2024 €46,059

Cash bridge derived

cash 2023 to 2024

Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.

From operations +€13,751
Investment -€5,738
Financing -€19,248
Cash 2023 €14,180
Net result for the year +€46,059
Depreciation +€511
Receivables within one year -€9,689
Deferred charges and accrued income -€10,613
Trade debts +€6,350
Tax, wage and social debts +€33,659
Other debts -€52,525
Investment in fixed assets (net) -€5,738
Debts after one year -€16,623
Current portion of long-term debt -€1,792
Contributions, distributions and other -€833
Cash 2024 €2,944
Every line side by side 39 lines
Line Code 2023 2024 Change %
Total assets 20/58 €507,329 €521,623 +€14,294 +2.8%
Fixed assets 21/28 €457,680 €462,907 +€5,227 +1.1%
Tangible fixed assets 22/27 €457,680 €462,907 +€5,227 +1.1%
Land and buildings 22 €457,011 €457,011 = 0.0%
Furniture and vehicles 24 €669 €326 -€343 -51.2%
Other tangible fixed assets 26 - €5,569 +€5,569
Current assets 29/58 €49,649 €58,716 +€9,067 +18.3%
Amounts receivable within one year 40/41 €35,469 €45,158 +€9,689 +27.3%
Trade receivables 40 €23,765 €42,108 +€18,343 +77.2%
Other amounts receivable 41 €11,704 €3,050 -€8,654 -73.9%
Cash at bank and in hand 54/58 €14,180 €2,944 -€11,236 -79.2%
Deferred charges and accrued income 490/1 €0 €10,613 +€10,613
Total equity and liabilities 10/49 €507,329 €521,623 +€14,294 +2.8%
Equity 10/15 €3,250 €48,476 +€45,226 +1391.6%
Contributions 10/11 €3,000 €3,000 = 0.0%
Reserves 13 €0 - =
Profit (loss) carried forward 14 €250 €45,476 +€45,226 +18103.5%
Amounts payable 17/49 €504,079 €473,147 -€30,932 -6.1%
Amounts payable after more than one year 17 €288,121 €271,498 -€16,623 -5.8%
Financial debts 170/4 €288,121 €271,498 -€16,623 -5.8%
Amounts payable within one year 42/48 €215,958 €201,649 -€14,310 -6.6%
Current portion of amounts payable after more than one year 42 €27,923 €26,131 -€1,792 -6.4%
Trade debts 44 €2,182 €8,532 +€6,350 +291.0%
Suppliers 440/4 €2,182 €8,532 +€6,350 +291.0%
Taxes, remuneration and social security 45 €11,853 €45,512 +€33,659 +284.0%
Taxes 450/3 €11,853 €45,512 +€33,659 +284.0%
Other amounts payable 47/48 €174,000 €121,475 -€52,525 -30.2%
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets 630 €708 €511 -€197 -27.8%
Other operating charges 640/8 €23 €418 +€395 +1751.7%
Gross operating margin 9900 €85,355 €75,973 -€9,382 -11.0%
Operating profit (loss) 9901 €84,624 €75,044 -€9,580 -11.3%
Financial income 75/76B €203 - -€203
Recurring financial income 75 €203 - -€203
Financial charges 65/66B €14,579 €16,041 +€1,463 +10.0%
Recurring financial charges 65 €14,579 €16,041 +€1,463 +10.0%
Profit (loss) for the period before taxes 9903 €70,249 €59,003 -€11,246 -16.0%
Income taxes 67/77 €17,277 €12,944 -€4,333 -25.1%
Profit (loss) for the period 9904 €52,972 €46,059 -€6,913 -13.1%
Profit (loss) for the period to be appropriated 9905 €52,972 €46,059 -€6,913 -13.1%

Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.