N&S CONSULTING: 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&S CONSULTING
Largest movements
- Cash +€64,428
up €64,428 (+174%), from €36,939 to €101,367
mainly Net result for the year (+€173,894) and Other debts (+€94,681)
- Receivables within one year +€28,131
up €28,131 (+105%), from €26,742 to €54,874
of which Trade receivables: +€28,131
- Other debts +€94,681
up €94,681 (+436%), from €21,713 to €116,394
- Tax, wage and social debts -€1,686
down €1,686 (-4.2%), from €39,945 to €38,259
- Gross operating margin +€70,459
up €70,459 (+44.2%), from €159,310 to €229,769
- Taxes +€18,585
up €18,585 (+53.3%), from €34,862 to €53,447
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 | €64,631 | €156,716 | +€92,085 | +142% |
| Fixed assets | 21/28 | €949 | €475 | -€474 | -49.9% |
| Tangible fixed assets | 22/27 | €949 | €475 | -€474 | -49.9% |
| Furniture and vehicles | 24 | €949 | €475 | -€474 | -49.9% |
| Current assets | 29/58 | €63,682 | €156,240 | +€92,559 | +145% |
| Amounts receivable within one year | 40/41 | €26,742 | €54,874 | +€28,131 | +105% |
| Trade receivables | 40 | €26,742 | €54,874 | +€28,131 | +105% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €36,939 | €101,367 | +€64,428 | +174% |
| Total equity and liabilities | 10/49 | €64,631 | €156,716 | +€92,085 | +142% |
| Equity | 10/15 | €2,000 | €2,000 | = | 0.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €62,631 | €154,716 | +€92,085 | +147% |
| Amounts payable within one year | 42/48 | €62,631 | €154,716 | +€92,085 | +147% |
| Trade debts | 44 | €973 | €63 | -€911 | -93.6% |
| Suppliers | 440/4 | €973 | €63 | -€911 | -93.6% |
| Taxes, remuneration and social security | 45 | €39,945 | €38,259 | -€1,686 | -4.2% |
| Taxes | 450/3 | €39,945 | €38,259 | -€1,686 | -4.2% |
| Other amounts payable | 47/48 | €21,713 | €116,394 | +€94,681 | +436% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €473 | €474 | +€1 | +0.3% |
| Other operating charges | 640/8 | €673 | €563 | -€110 | -16.4% |
| Gross operating margin | 9900 | €159,310 | €229,769 | +€70,459 | +44.2% |
| Operating profit (loss) | 9901 | €158,164 | €228,732 | +€70,568 | +44.6% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €1,590 | €1,392 | -€198 | -12.4% |
| Recurring financial charges | 65 | €1,590 | €1,392 | -€198 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €156,575 | €227,340 | +€70,766 | +45.2% |
| Income taxes | 67/77 | €34,862 | €53,447 | +€18,585 | +53.3% |
| Profit (loss) for the period | 9904 | €121,713 | €173,894 | +€52,181 | +42.9% |
| Profit (loss) for the period to be appropriated | 9905 | €121,713 | €173,894 | +€52,181 | +42.9% |
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 22 October 2026 via checked.be.