NAEVIS CONSULT: 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.
NAEVIS CONSULT
Largest movements
- Cash -€109
down €109 (-11.2%), from €973 to €864
mainly Net result for the year (-€2,035)
- Profit (loss) carried forward -€2,035
down €2,035 (-3.2%), from -€64,317 to -€66,352
- Other debts +€1,926
up €1,926 (+3.3%), from €59,115 to €61,041
- Gross operating margin +€1,095
up €1,095 (+42.8%), from -€2,562 to -€1,466
- Other operating charges -€708
down €708 (-60.6%), from €1,168 to €460
- Depreciation -€106
down €106 (-100%), from €106 to €0
- Financial charges -€36
down €36 (-25.1%), from €145 to €109
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €998 | €889 | -€109 | -10.9% |
| Fixed assets | 21/28 | €25 | €25 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €973 | €864 | -€109 | -11.2% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €973 | €864 | -€109 | -11.2% |
| Total equity and liabilities | 10/49 | €998 | €889 | -€109 | -10.9% |
| Equity | 10/15 | -€58,117 | -€60,152 | -€2,035 | -3.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€64,317 | -€66,352 | -€2,035 | -3.2% |
| Amounts payable | 17/49 | €59,115 | €61,041 | +€1,926 | +3.3% |
| Amounts payable within one year | 42/48 | €59,115 | €61,041 | +€1,926 | +3.3% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Other amounts payable | 47/48 | €59,115 | €61,041 | +€1,926 | +3.3% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €106 | €0 | -€106 | -100% |
| Other operating charges | 640/8 | €1,168 | €460 | -€708 | -60.6% |
| Gross operating margin | 9900 | -€2,562 | -€1,466 | +€1,095 | +42.8% |
| Operating profit (loss) | 9901 | -€3,835 | -€1,926 | +€1,909 | +49.8% |
| Financial charges | 65/66B | €145 | €109 | -€36 | -25.1% |
| Recurring financial charges | 65 | €145 | €109 | -€36 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,980 | -€2,035 | +€1,945 | +48.9% |
| Profit (loss) for the period | 9904 | -€3,980 | -€2,035 | +€1,945 | +48.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,980 | -€2,035 | +€1,945 | +48.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.