NABLA 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.
NABLA CONSULTING
Largest movements
- Cash +€106,398
up €106,398 (+22.1%), from €481,764 to €588,162
mainly Net result for the year (+€68,150) and Depreciation (+€32,998)
- Tangible fixed assets -€24,652
down €24,652 (-6.2%), from €397,760 to €373,108
of which Land and buildings: -€14,480
- Receivables within one year -€14,577
down €14,577 (-29.3%), from €49,789 to €35,212
of which Other amounts receivable: -€16,269
- Profit (loss) carried forward +€68,150
up €68,150 (+30.2%), from €225,465 to €293,616
- Gross operating margin +€23,830
up €23,830 (+22.8%), from €104,413 to €128,243
- Taxes +€8,105
up €8,105 (+59.1%), from €13,718 to €21,824
- Depreciation -€2,117
down €2,117 (-6.0%), from €35,115 to €32,998
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 | €943,328 | €1,010,946 | +€67,618 | +7.2% |
| Fixed assets | 21/28 | €410,660 | €386,008 | -€24,652 | -6.0% |
| Tangible fixed assets | 22/27 | €397,760 | €373,108 | -€24,652 | -6.2% |
| Land and buildings | 22 | €261,209 | €246,728 | -€14,480 | -5.5% |
| Plant, machinery and equipment | 23 | €135,735 | €125,992 | -€9,743 | -7.2% |
| Furniture and vehicles | 24 | €816 | €388 | -€429 | -52.5% |
| Financial fixed assets | 28 | €12,900 | €12,900 | = | 0.0% |
| Current assets | 29/58 | €532,668 | €624,938 | +€92,270 | +17.3% |
| Amounts receivable within one year | 40/41 | €49,789 | €35,212 | -€14,577 | -29.3% |
| Trade receivables | 40 | €33,520 | €35,212 | +€1,692 | +5.0% |
| Other amounts receivable | 41 | €16,269 | - | -€16,269 | |
| Cash at bank and in hand | 54/58 | €481,764 | €588,162 | +€106,398 | +22.1% |
| Deferred charges and accrued income | 490/1 | €1,115 | €1,565 | +€449 | +40.3% |
| Total equity and liabilities | 10/49 | €943,328 | €1,010,946 | +€67,618 | +7.2% |
| Equity | 10/15 | €927,567 | €995,717 | +€68,150 | +7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €683,502 | €683,502 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | - | -€18,750 | |
| Distributable reserves | 133 | €664,752 | €683,502 | +€18,750 | +2.8% |
| Profit (loss) carried forward | 14 | €225,465 | €293,616 | +€68,150 | +30.2% |
| Amounts payable | 17/49 | €15,761 | €15,229 | -€532 | -3.4% |
| Amounts payable within one year | 42/48 | €14,793 | €14,230 | -€563 | -3.8% |
| Trade debts | 44 | €2,123 | €821 | -€1,303 | -61.4% |
| Suppliers | 440/4 | €2,123 | €821 | -€1,303 | -61.4% |
| Taxes, remuneration and social security | 45 | €11,944 | €13,153 | +€1,209 | +10.1% |
| Taxes | 450/3 | €9,874 | €11,616 | +€1,742 | +17.6% |
| Remuneration and social security | 454/9 | €2,070 | €1,538 | -€532 | -25.7% |
| Other amounts payable | 47/48 | €726 | €256 | -€470 | -64.7% |
| Accrued charges and deferred income | 492/3 | €968 | €998 | +€31 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,115 | €32,998 | -€2,117 | -6.0% |
| Other operating charges | 640/8 | €3,953 | €4,112 | +€158 | +4.0% |
| Non-recurring operating charges | 66A | €1,000 | €2,000 | +€1,000 | +100% |
| Gross operating margin | 9900 | €104,413 | €128,243 | +€23,830 | +22.8% |
| Operating profit (loss) | 9901 | €64,344 | €89,132 | +€24,789 | +38.5% |
| Financial income | 75/76B | €428 | €952 | +€524 | +123% |
| Recurring financial income | 75 | €428 | €952 | +€524 | +123% |
| Financial charges | 65/66B | €115 | €110 | -€5 | -3.9% |
| Recurring financial charges | 65 | €115 | €110 | -€5 | -3.9% |
| Profit (loss) for the period before taxes | 9903 | €64,656 | €89,974 | +€25,317 | +39.2% |
| Income taxes | 67/77 | €13,718 | €21,824 | +€8,105 | +59.1% |
| Profit (loss) for the period | 9904 | €50,938 | €68,150 | +€17,212 | +33.8% |
| Transfer from tax-exempt reserves | 789 | - | €18,750 | +€18,750 | |
| Profit (loss) for the period to be appropriated | 9905 | €50,938 | €86,900 | +€35,962 | +70.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.