N.I.D. 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.I.D. CONSULT
Largest movements
- Tangible fixed assets +€92,210
up €92,210 (+92.1%), from €100,125 to €192,335
of which Plant, machinery and equipment: +€95,214
- Receivables within one year -€17,700
down €17,700 (-57.4%), from €30,855 to €13,155
- Profit (loss) carried forward +€45,499
up €45,499 (+144%), from €31,640 to €77,139
- Tax, wage and social debts +€18,693
up €18,693 (+107%), from €17,519 to €36,213
- Other debts +€15,775
new in 2025: €15,775
- Trade debts -€9,492
down €9,492 (-63.8%), from €14,879 to €5,387
- Current portion of long-term debt +€6,163
new in 2025: €6,163
- Gross operating margin +€30,011
up €30,011 (+64.8%), from €46,309 to €76,320
- Depreciation +€7,122
new in 2025: €7,122
- Financial charges +€5,678
up €5,678 (+104%), from €5,471 to €11,148
- Taxes +€3,569
up €3,569 (+41.0%), from €8,698 to €12,267
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 | €148,038 | €221,685 | +€73,647 | +49.7% |
| Fixed assets | 21/28 | €100,125 | €192,335 | +€92,210 | +92.1% |
| Tangible fixed assets | 22/27 | €100,125 | €192,335 | +€92,210 | +92.1% |
| Land and buildings | 22 | €100,125 | €97,121 | -€3,004 | -3.0% |
| Plant, machinery and equipment | 23 | - | €95,214 | +€95,214 | |
| Current assets | 29/58 | €47,913 | €29,350 | -€18,563 | -38.7% |
| Amounts receivable within one year | 40/41 | €30,855 | €13,155 | -€17,700 | -57.4% |
| Trade receivables | 40 | €30,855 | €13,155 | -€17,700 | -57.4% |
| Cash at bank and in hand | 54/58 | €17,057 | €16,195 | -€862 | -5.1% |
| Total equity and liabilities | 10/49 | €148,038 | €221,685 | +€73,647 | +49.7% |
| Equity | 10/15 | €33,640 | €79,139 | +€45,499 | +135% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,640 | €77,139 | +€45,499 | +144% |
| Amounts payable | 17/49 | €114,398 | €142,546 | +€28,148 | +24.6% |
| Amounts payable after more than one year | 17 | €82,000 | €79,009 | -€2,991 | -3.6% |
| Financial debts | 170/4 | €82,000 | €79,009 | -€2,991 | -3.6% |
| Amounts payable within one year | 42/48 | €32,398 | €63,537 | +€31,139 | +96.1% |
| Current portion of amounts payable after more than one year | 42 | - | €6,163 | +€6,163 | |
| Trade debts | 44 | €14,879 | €5,387 | -€9,492 | -63.8% |
| Suppliers | 440/4 | €14,879 | €5,387 | -€9,492 | -63.8% |
| Taxes, remuneration and social security | 45 | €17,519 | €36,213 | +€18,693 | +107% |
| Taxes | 450/3 | €17,519 | €36,213 | +€18,693 | +107% |
| Other amounts payable | 47/48 | - | €15,775 | +€15,775 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,122 | +€7,122 | |
| Other operating charges | 640/8 | €501 | €284 | -€218 | -43.4% |
| Gross operating margin | 9900 | €46,309 | €76,320 | +€30,011 | +64.8% |
| Operating profit (loss) | 9901 | €45,808 | €68,914 | +€23,107 | +50.4% |
| Financial income | 75/76B | €1 | €0 | -€1 | -60.0% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -60.0% |
| Financial charges | 65/66B | €5,471 | €11,148 | +€5,678 | +104% |
| Recurring financial charges | 65 | €5,471 | €11,148 | +€5,678 | +104% |
| Profit (loss) for the period before taxes | 9903 | €40,338 | €57,766 | +€17,429 | +43.2% |
| Income taxes | 67/77 | €8,698 | €12,267 | +€3,569 | +41.0% |
| Profit (loss) for the period | 9904 | €31,640 | €45,499 | +€13,859 | +43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,640 | €45,499 | +€13,859 | +43.8% |
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 24 October 2026 via checked.be.