N-K 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-K Consult
Largest movements
- Receivables within one year -€14,000
down €14,000 (-100%), from €14,000 to €0
- Tangible fixed assets +€9,634
up €9,634 (+2.1%), from €464,043 to €473,677
- Debts after one year -€24,996
down €24,996 (-5.3%), from €469,958 to €444,961
- Other debts +€24,111
up €24,111 (+33.6%), from €71,730 to €95,841
- Profit (loss) carried forward -€5,551
down €5,551 (-5.8%), from -€96,039 to -€101,591
- Gross operating margin +€69,912
up €69,912, from -€27,294 to €42,618
- Other operating charges -€35,498
down €35,498 (-92.7%), from €38,282 to €2,785
- Depreciation +€9,368
up €9,368 (+60.8%), from €15,410 to €24,778
- Financial charges +€5,566
up €5,566 (+37.0%), from €15,053 to €20,619
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 | €479,036 | €474,386 | -€4,651 | -1.0% |
| Fixed assets | 21/28 | €464,043 | €473,677 | +€9,634 | +2.1% |
| Tangible fixed assets | 22/27 | €464,043 | €473,677 | +€9,634 | +2.1% |
| Land and buildings | 22 | €446,011 | €449,157 | +€3,146 | +0.7% |
| Plant, machinery and equipment | 23 | €13,738 | €17,530 | +€3,792 | +27.6% |
| Furniture and vehicles | 24 | €4,294 | €6,989 | +€2,695 | +62.8% |
| Current assets | 29/58 | €14,993 | €709 | -€14,284 | -95.3% |
| Amounts receivable within one year | 40/41 | €14,000 | €0 | -€14,000 | -100% |
| Trade receivables | 40 | €14,000 | €0 | -€14,000 | -100% |
| Cash at bank and in hand | 54/58 | €257 | €689 | +€432 | +168% |
| Deferred charges and accrued income | 490/1 | €736 | €20 | -€716 | -97.3% |
| Total equity and liabilities | 10/49 | €479,036 | €474,386 | -€4,651 | -1.0% |
| Equity | 10/15 | -€92,039 | -€97,591 | -€5,551 | -6.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,039 | -€101,591 | -€5,551 | -5.8% |
| Amounts payable | 17/49 | €571,076 | €571,976 | +€901 | +0.2% |
| Amounts payable after more than one year | 17 | €469,958 | €444,961 | -€24,996 | -5.3% |
| Financial debts | 170/4 | €469,958 | €444,961 | -€24,996 | -5.3% |
| Amounts payable within one year | 42/48 | €101,118 | €126,402 | +€25,284 | +25.0% |
| Current portion of amounts payable after more than one year | 42 | €22,042 | €24,996 | +€2,954 | +13.4% |
| Trade debts | 44 | €7,345 | €5,565 | -€1,781 | -24.2% |
| Suppliers | 440/4 | €7,345 | €5,565 | -€1,781 | -24.2% |
| Other amounts payable | 47/48 | €71,730 | €95,841 | +€24,111 | +33.6% |
| Accrued charges and deferred income | 492/3 | - | €613 | +€613 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,410 | €24,778 | +€9,368 | +60.8% |
| Other operating charges | 640/8 | €38,282 | €2,785 | -€35,498 | -92.7% |
| Gross operating margin | 9900 | -€27,294 | €42,618 | +€69,912 | |
| Operating profit (loss) | 9901 | -€80,987 | €15,055 | +€96,042 | |
| Financial income | 75/76B | - | €12 | +€12 | |
| Recurring financial income | 75 | - | €12 | +€12 | |
| Financial charges | 65/66B | €15,053 | €20,619 | +€5,566 | +37.0% |
| Recurring financial charges | 65 | €15,053 | €20,619 | +€5,566 | +37.0% |
| Profit (loss) for the period before taxes | 9903 | -€96,039 | -€5,551 | +€90,488 | +94.2% |
| Profit (loss) for the period | 9904 | -€96,039 | -€5,551 | +€90,488 | +94.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€96,039 | -€5,551 | +€90,488 | +94.2% |
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 20 October 2026 via checked.be.