N3J 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.
N3J Consulting
Largest movements
- Current investments +€175,000
up €175,000 (+233%), from €75,000 to €250,000
- Cash -€135,791
down €135,791 (-47.1%), from €288,333 to €152,542
mainly Current investments (-€175,000) and Trade debts (-€9,359)
- Receivables within one year -€12,249
down €12,249 (-38.1%), from €32,164 to €19,915
of which Trade receivables: -€30,035
- Tangible fixed assets -€8,654
down €8,654 (-88.2%), from €9,811 to €1,156
- Deferred charges and accrued income +€5,450
up €5,450 (+107%), from €5,093 to €10,543
- Reserves +€30,199
up €30,199 (+7.9%), from €380,686 to €410,885
- Profit (loss) carried forward +€10,000
up €10,000, from €0 to €10,000
- Trade debts -€9,359
down €9,359 (-89.6%), from €10,450 to €1,091
- Tax, wage and social debts -€6,761
down €6,761 (-99.0%), from €6,831 to €70
- Gross operating margin -€72,610
down €72,610 (-47.3%), from €153,600 to €80,990
- Taxes -€20,242
down €20,242 (-46.3%), from €43,696 to €23,454
- Financial charges +€5,674
up €5,674 (+1,974%), from €287 to €5,961
- Depreciation -€2,337
down €2,337 (-20.0%), from €11,690 to €9,353
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 | €410,401 | €434,157 | +€23,756 | +5.8% |
| Fixed assets | 21/28 | €9,811 | €1,156 | -€8,654 | -88.2% |
| Tangible fixed assets | 22/27 | €9,811 | €1,156 | -€8,654 | -88.2% |
| Furniture and vehicles | 24 | €9,811 | €1,156 | -€8,654 | -88.2% |
| Current assets | 29/58 | €400,590 | €433,000 | +€32,410 | +8.1% |
| Amounts receivable within one year | 40/41 | €32,164 | €19,915 | -€12,249 | -38.1% |
| Trade receivables | 40 | €32,164 | €2,129 | -€30,035 | -93.4% |
| Other amounts receivable | 41 | - | €17,786 | +€17,786 | |
| Current investments | 50/53 | €75,000 | €250,000 | +€175,000 | +233% |
| Cash at bank and in hand | 54/58 | €288,333 | €152,542 | -€135,791 | -47.1% |
| Deferred charges and accrued income | 490/1 | €5,093 | €10,543 | +€5,450 | +107% |
| Total equity and liabilities | 10/49 | €410,401 | €434,157 | +€23,756 | +5.8% |
| Equity | 10/15 | €383,686 | €423,885 | +€40,199 | +10.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €380,686 | €410,885 | +€30,199 | +7.9% |
| Distributable reserves | 133 | €380,686 | €410,885 | +€30,199 | +7.9% |
| Profit (loss) carried forward | 14 | €0 | €10,000 | +€10,000 | |
| Amounts payable | 17/49 | €26,715 | €10,272 | -€16,443 | -61.5% |
| Amounts payable within one year | 42/48 | €26,641 | €10,272 | -€16,368 | -61.4% |
| Trade debts | 44 | €10,450 | €1,091 | -€9,359 | -89.6% |
| Suppliers | 440/4 | €10,450 | €1,091 | -€9,359 | -89.6% |
| Taxes, remuneration and social security | 45 | €6,831 | €70 | -€6,761 | -99.0% |
| Taxes | 450/3 | €6,831 | €70 | -€6,761 | -99.0% |
| Other amounts payable | 47/48 | €9,360 | €9,111 | -€249 | -2.7% |
| Accrued charges and deferred income | 492/3 | €74 | €0 | -€74 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,690 | €9,353 | -€2,337 | -20.0% |
| Other operating charges | 640/8 | €467 | €470 | +€2 | +0.5% |
| Gross operating margin | 9900 | €153,600 | €80,990 | -€72,610 | -47.3% |
| Operating profit (loss) | 9901 | €141,443 | €71,168 | -€70,275 | -49.7% |
| Financial income | 75/76B | €2,373 | €1,779 | -€594 | -25.0% |
| Recurring financial income | 75 | €2,373 | €1,779 | -€594 | -25.0% |
| Financial charges | 65/66B | €287 | €5,961 | +€5,674 | +1,974% |
| Recurring financial charges | 65 | €287 | €5,961 | +€5,674 | +1,974% |
| Profit (loss) for the period before taxes | 9903 | €143,529 | €66,985 | -€76,544 | -53.3% |
| Income taxes | 67/77 | €43,696 | €23,454 | -€20,242 | -46.3% |
| Profit (loss) for the period | 9904 | €99,833 | €43,531 | -€56,302 | -56.4% |
| Profit (loss) for the period to be appropriated | 9905 | €99,833 | €43,531 | -€56,302 | -56.4% |
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.