N&N IT CONSULTANCY: 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&N IT CONSULTANCY
Largest movements
- Current investments +€67,258
up €67,258 (+51.3%), from €131,139 to €198,396
- Cash -€38,125
down €38,125 (-31.7%), from €120,162 to €82,037
mainly Current investments (-€67,258) and Debts after one year (-€10,159)
- Tangible fixed assets -€5,452
down €5,452 (-3.1%), from €175,445 to €169,992
of which Land and buildings: -€5,056
- Reserves +€29,697
up €29,697 (+14.0%), from €211,875 to €241,573
of which Distributable reserves: +€29,697
- Debts after one year -€10,159
down €10,159 (-12.7%), from €79,980 to €69,821
of which Financial debts: -€10,159
- Financial charges -€6,235
down €6,235, from €6,021 to -€214
of which Non-recurring financial charges: -€5,635
- Gross operating margin +€3,014
up €3,014 (+6.6%), from €45,767 to €48,781
- Taxes +€1,949
up €1,949 (+20.7%), from €9,423 to €11,372
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €470,355 | €492,509 | +€22,154 | +4.7% |
| Fixed assets | 21/28 | €175,445 | €169,992 | -€5,452 | -3.1% |
| Tangible fixed assets | 22/27 | €175,445 | €169,992 | -€5,452 | -3.1% |
| Land and buildings | 22 | €167,099 | €162,043 | -€5,056 | -3.0% |
| Furniture and vehicles | 24 | €4,816 | €4,897 | +€81 | +1.7% |
| Other tangible fixed assets | 26 | €3,530 | €3,053 | -€477 | -13.5% |
| Current assets | 29/58 | €294,910 | €322,516 | +€27,606 | +9.4% |
| Amounts receivable within one year | 40/41 | €42,076 | €40,213 | -€1,864 | -4.4% |
| Trade receivables | 40 | €15,567 | €15,821 | +€254 | +1.6% |
| Other amounts receivable | 41 | €26,510 | €24,392 | -€2,118 | -8.0% |
| Current investments | 50/53 | €131,139 | €198,396 | +€67,258 | +51.3% |
| Cash at bank and in hand | 54/58 | €120,162 | €82,037 | -€38,125 | -31.7% |
| Deferred charges and accrued income | 490/1 | €1,533 | €1,870 | +€337 | +22.0% |
| Total equity and liabilities | 10/49 | €470,355 | €492,509 | +€22,154 | +4.7% |
| Equity | 10/15 | €372,871 | €402,568 | +€29,697 | +8.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €211,875 | €241,573 | +€29,697 | +14.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €210,015 | €239,713 | +€29,697 | +14.1% |
| Profit (loss) carried forward | 14 | €148,595 | €148,595 | = | 0.0% |
| Amounts payable | 17/49 | €97,484 | €89,941 | -€7,543 | -7.7% |
| Amounts payable after more than one year | 17 | €79,980 | €69,821 | -€10,159 | -12.7% |
| Financial debts | 170/4 | €79,280 | €69,121 | -€10,159 | -12.8% |
| Other amounts payable | 178/9 | €700 | €700 | = | 0.0% |
| Amounts payable within one year | 42/48 | €17,504 | €20,120 | +€2,616 | +14.9% |
| Current portion of amounts payable after more than one year | 42 | €9,881 | €10,136 | +€255 | +2.6% |
| Financial debts | 43 | €192 | - | -€192 | |
| Credit institutions | 430/8 | €192 | - | -€192 | |
| Trade debts | 44 | €886 | €1,581 | +€695 | +78.4% |
| Suppliers | 440/4 | €886 | €1,581 | +€695 | +78.4% |
| Taxes, remuneration and social security | 45 | €4,505 | €7,360 | +€2,855 | +63.4% |
| Taxes | 450/3 | €4,505 | €3,686 | -€819 | -18.2% |
| Remuneration and social security | 454/9 | - | €3,675 | +€3,675 | |
| Other amounts payable | 47/48 | €2,040 | €1,042 | -€998 | -48.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,354 | €6,253 | -€102 | -1.6% |
| Other operating charges | 640/8 | €1,273 | €1,536 | +€263 | +20.7% |
| Non-recurring operating charges | 66A | - | €836 | +€836 | |
| Gross operating margin | 9900 | €45,767 | €48,781 | +€3,014 | +6.6% |
| Operating profit (loss) | 9901 | €38,139 | €40,155 | +€2,016 | +5.3% |
| Financial income | 75/76B | €468 | €700 | +€233 | +49.8% |
| Recurring financial income | 75 | €468 | €700 | +€233 | +49.8% |
| Financial charges | 65/66B | €6,021 | -€214 | -€6,235 | |
| Recurring financial charges | 65 | €385 | -€214 | -€599 | |
| Non-recurring financial charges | 66B | €5,635 | - | -€5,635 | |
| Profit (loss) for the period before taxes | 9903 | €32,586 | €41,069 | +€8,483 | +26.0% |
| Income taxes | 67/77 | €9,423 | €11,372 | +€1,949 | +20.7% |
| Profit (loss) for the period | 9904 | €23,163 | €29,697 | +€6,535 | +28.2% |
| Profit (loss) for the period to be appropriated | 9905 | €23,163 | €29,697 | +€6,535 | +28.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.