Naessens 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.
Naessens Consulting
Largest movements
- Current investments +€115,059
new in 2025: €115,059
- Tangible fixed assets +€60,807
up €60,807 (+202%), from €30,037 to €90,844
of which Leasing and similar rights: +€70,756
- Financial fixed assets -€57,705
down €57,705 (-100%), from €57,705 to €0
- Receivables after one year +€35,034
up €35,034 (+234%), from €14,966 to €50,000
- Receivables within one year +€32,990
up €32,990 (+302%), from €10,917 to €43,907
of which Trade receivables: +€27,884
- Profit (loss) carried forward +€133,532
up €133,532 (+201%), from €66,380 to €199,912
- Debts after one year +€36,425
up €36,425, from €0 to €36,425
- Short-term financial debts +€13,461
new in 2025: €13,461
- Other debts -€12,200
down €12,200 (-8.7%), from €140,014 to €127,814
- Tax, wage and social debts +€11,685
up €11,685 (+423%), from €2,765 to €14,450
of which Taxes: +€9,207
- Financial income +€185,245
up €185,245 (+26,925%), from €688 to €185,933
of which Non-recurring financial income: +€140,600
- Gross operating margin +€79,777
up €79,777 (+96.9%), from €82,350 to €162,127
- Taxes +€18,817
up €18,817 (+142%), from €13,259 to €32,076
- Financial charges +€15,355
up €15,355 (+2,943%), from €522 to €15,877
of which Non-recurring financial charges: +€14,367
- Depreciation -€13,719
down €13,719 (-61.6%), from €22,270 to €8,551
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 | €251,134 | €429,590 | +€178,456 | +71.1% |
| Fixed assets | 21/28 | €87,742 | €90,844 | +€3,102 | +3.5% |
| Tangible fixed assets | 22/27 | €30,037 | €90,844 | +€60,807 | +202% |
| Plant, machinery and equipment | 23 | €11,997 | €16,722 | +€4,725 | +39.4% |
| Furniture and vehicles | 24 | €18,039 | €3,366 | -€14,674 | -81.3% |
| Leasing and similar rights | 25 | - | €70,756 | +€70,756 | |
| Financial fixed assets | 28 | €57,705 | €0 | -€57,705 | -100% |
| Current assets | 29/58 | €163,392 | €338,746 | +€175,353 | +107% |
| Amounts receivable after more than one year | 29 | €14,966 | €50,000 | +€35,034 | +234% |
| Other amounts receivable | 291 | €14,966 | €50,000 | +€35,034 | +234% |
| Amounts receivable within one year | 40/41 | €10,917 | €43,907 | +€32,990 | +302% |
| Trade receivables | 40 | €2,998 | €30,883 | +€27,884 | +930% |
| Other amounts receivable | 41 | €7,919 | €13,024 | +€5,106 | +64.5% |
| Current investments | 50/53 | - | €115,059 | +€115,059 | |
| Cash at bank and in hand | 54/58 | €132,110 | €124,948 | -€7,162 | -5.4% |
| Deferred charges and accrued income | 490/1 | €5,399 | €4,831 | -€567 | -10.5% |
| Total equity and liabilities | 10/49 | €251,134 | €429,590 | +€178,456 | +71.1% |
| Equity | 10/15 | €86,785 | €220,317 | +€133,532 | +154% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,380 | €199,912 | +€133,532 | +201% |
| Amounts payable | 17/49 | €164,349 | €209,273 | +€44,924 | +27.3% |
| Amounts payable after more than one year | 17 | €0 | €36,425 | +€36,425 | |
| Financial debts | 170/4 | €0 | €36,425 | +€36,425 | |
| Amounts payable within one year | 42/48 | €164,349 | €172,848 | +€8,499 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €14,795 | €13,492 | -€1,303 | -8.8% |
| Financial debts | 43 | - | €13,461 | +€13,461 | |
| Credit institutions | 430/8 | - | €13,461 | +€13,461 | |
| Trade debts | 44 | €6,774 | €3,630 | -€3,144 | -46.4% |
| Suppliers | 440/4 | €6,774 | €3,630 | -€3,144 | -46.4% |
| Taxes, remuneration and social security | 45 | €2,765 | €14,450 | +€11,685 | +423% |
| Taxes | 450/3 | €2,765 | €11,972 | +€9,207 | +333% |
| Remuneration and social security | 454/9 | - | €2,478 | +€2,478 | |
| Other amounts payable | 47/48 | €140,014 | €127,814 | -€12,200 | -8.7% |
| Non-recurring operating income | 76A | - | €13,319 | +€13,319 | |
| Remuneration, social security and pensions | 62 | €3,840 | €3,840 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,270 | €8,551 | -€13,719 | -61.6% |
| Other operating charges | 640/8 | €798 | €4,184 | +€3,385 | +424% |
| Gross operating margin | 9900 | €82,350 | €162,127 | +€79,777 | +96.9% |
| Operating profit (loss) | 9901 | €55,441 | €145,552 | +€90,110 | +163% |
| Financial income | 75/76B | €688 | €185,933 | +€185,245 | +26,925% |
| Recurring financial income | 75 | €688 | €45,333 | +€44,645 | +6,489% |
| Non-recurring financial income | 76B | - | €140,600 | +€140,600 | |
| Financial charges | 65/66B | €522 | €15,877 | +€15,355 | +2,943% |
| Recurring financial charges | 65 | €522 | €1,510 | +€988 | +189% |
| Non-recurring financial charges | 66B | - | €14,367 | +€14,367 | |
| Profit (loss) for the period before taxes | 9903 | €55,607 | €315,607 | +€260,000 | +468% |
| Income taxes | 67/77 | €13,259 | €32,076 | +€18,817 | +142% |
| Profit (loss) for the period | 9904 | €42,349 | €283,532 | +€241,183 | +570% |
| Profit (loss) for the period to be appropriated | 9905 | €42,349 | €283,532 | +€241,183 | +570% |
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 27 October 2026 via checked.be.