N-igma Consultants: what changed
N-igma Consultants
Largest movements
- Tangible fixed assets -€14,532
down €14,532 (-48.1%), from €30,230 to €15,698
- Receivables within one year -€8,532
down €8,532 (-68.8%), from €12,399 to €3,867
of which Trade receivables: -€8,319
- Cash +€8,518
up €8,518 (+23.7%), from €35,962 to €44,480
mainly Net result for the year (+€27,441) and Investment in fixed assets (net) (+€12,747)
- Deferred charges and accrued income -€1,801
no longer reported in 2025 (was €1,801)
- Debts after one year -€11,571
down €11,571 (-54.5%), from €21,213 to €9,642
- Reserves -€7,559
down €7,559 (-48.2%), from €15,686 to €8,127
- Tax, wage and social debts +€2,621
up €2,621 (+20.7%), from €12,660 to €15,281
- Gross operating margin +€25,489
up €25,489 (+94.4%), from €26,995 to €52,483
- Depreciation -€9,677
down €9,677 (-84.4%), from €11,462 to €1,785
- Taxes +€4,721
up €4,721 (+128%), from €3,686 to €8,407
- Other operating charges +€1,372
up €1,372 (+178%), from €772 to €2,144
- Financial charges +€977
up €977 (+179%), from €546 to €1,523
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €80,392 | €64,045 | -€16,347 | -20.3% |
| Fixed assets | 21/28 | €30,230 | €15,698 | -€14,532 | -48.1% |
| Tangible fixed assets | 22/27 | €30,230 | €15,698 | -€14,532 | -48.1% |
| Furniture and vehicles | 24 | €30,230 | €15,698 | -€14,532 | -48.1% |
| Current assets | 29/58 | €50,162 | €48,347 | -€1,815 | -3.6% |
| Amounts receivable within one year | 40/41 | €12,399 | €3,867 | -€8,532 | -68.8% |
| Trade receivables | 40 | €8,319 | - | -€8,319 | |
| Other amounts receivable | 41 | €4,080 | €3,867 | -€213 | -5.2% |
| Cash at bank and in hand | 54/58 | €35,962 | €44,480 | +€8,518 | +23.7% |
| Deferred charges and accrued income | 490/1 | €1,801 | - | -€1,801 | |
| Total equity and liabilities | 10/49 | €80,392 | €64,045 | -€16,347 | -20.3% |
| Equity | 10/15 | €34,286 | €26,727 | -€7,559 | -22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €15,686 | €8,127 | -€7,559 | -48.2% |
| Distributable reserves | 133 | €15,686 | €8,127 | -€7,559 | -48.2% |
| Amounts payable | 17/49 | €46,106 | €37,319 | -€8,788 | -19.1% |
| Amounts payable after more than one year | 17 | €21,213 | €9,642 | -€11,571 | -54.5% |
| Financial debts | 170/4 | €21,213 | €9,642 | -€11,571 | -54.5% |
| Amounts payable within one year | 42/48 | €24,893 | €27,676 | +€2,783 | +11.2% |
| Current portion of amounts payable after more than one year | 42 | €11,366 | €11,571 | +€205 | +1.8% |
| Trade debts | 44 | €113 | €573 | +€460 | +409% |
| Suppliers | 440/4 | €113 | €573 | +€460 | +409% |
| Taxes, remuneration and social security | 45 | €12,660 | €15,281 | +€2,621 | +20.7% |
| Taxes | 450/3 | €12,660 | €15,281 | +€2,621 | +20.7% |
| Other amounts payable | 47/48 | €755 | €252 | -€503 | -66.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,462 | €1,785 | -€9,677 | -84.4% |
| Other operating charges | 640/8 | €772 | €2,144 | +€1,372 | +178% |
| Non-recurring operating charges | 66A | - | €11,184 | +€11,184 | |
| Gross operating margin | 9900 | €26,995 | €52,483 | +€25,489 | +94.4% |
| Operating profit (loss) | 9901 | €14,761 | €37,371 | +€22,609 | +153% |
| Financial income | 75/76B | €18 | - | -€18 | |
| Recurring financial income | 75 | €18 | - | -€18 | |
| Financial charges | 65/66B | €546 | €1,523 | +€977 | +179% |
| Recurring financial charges | 65 | €546 | €1,523 | +€977 | +179% |
| Profit (loss) for the period before taxes | 9903 | €14,233 | €35,848 | +€21,614 | +152% |
| Income taxes | 67/77 | €3,686 | €8,407 | +€4,721 | +128% |
| Profit (loss) for the period | 9904 | €10,547 | €27,441 | +€16,894 | +160% |
| Profit (loss) for the period to be appropriated | 9905 | €10,547 | €27,441 | +€16,894 | +160% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.