NAIK CONSULTANCY: 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.
NAIK CONSULTANCY
Largest movements
- Cash -€10,946
down €10,946 (-74.5%), from €14,698 to €3,752
mainly Net result for the year (-€14,938) and Other debts (-€3,716)
- Tangible fixed assets -€5,227
down €5,227 (-26.6%), from €19,658 to €14,430
- Current investments +€2,400
up €2,400 (+29.3%), from €8,200 to €10,600
- Profit (loss) carried forward -€14,938
down €14,938 (-11.3%), from €131,773 to €116,835
- Tax, wage and social debts +€4,956
up €4,956 (+84.8%), from €5,841 to €10,797
- Other debts -€3,716
no longer reported in 2025 (was €3,716)
- Gross operating margin -€50,679
down €50,679, from €44,501 to -€6,178
- Taxes -€8,204
down €8,204 (-98.4%), from €8,334 to €130
- Financial charges +€2,175
up €2,175 (+2,527%), from €86 to €2,261
- Depreciation +€794
up €794 (+14.4%), from €5,527 to €6,321
- Financial income +€480
up €480 (+464%), from €104 to €584
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 | €154,391 | €140,303 | -€14,089 | -9.1% |
| Fixed assets | 21/28 | €19,658 | €14,430 | -€5,227 | -26.6% |
| Tangible fixed assets | 22/27 | €19,658 | €14,430 | -€5,227 | -26.6% |
| Furniture and vehicles | 24 | €19,658 | €14,430 | -€5,227 | -26.6% |
| Current assets | 29/58 | €134,734 | €125,872 | -€8,861 | -6.6% |
| Amounts receivable after more than one year | 29 | €44,000 | €44,000 | = | 0.0% |
| Other amounts receivable | 291 | €44,000 | €44,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €67,260 | €67,057 | -€203 | -0.3% |
| Trade receivables | 40 | €50,050 | €40,825 | -€9,225 | -18.4% |
| Other amounts receivable | 41 | €17,210 | €26,232 | +€9,022 | +52.4% |
| Current investments | 50/53 | €8,200 | €10,600 | +€2,400 | +29.3% |
| Cash at bank and in hand | 54/58 | €14,698 | €3,752 | -€10,946 | -74.5% |
| Deferred charges and accrued income | 490/1 | €576 | €464 | -€113 | -19.6% |
| Total equity and liabilities | 10/49 | €154,391 | €140,303 | -€14,089 | -9.1% |
| Equity | 10/15 | €136,773 | €121,835 | -€14,938 | -10.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,773 | €116,835 | -€14,938 | -11.3% |
| Amounts payable | 17/49 | €17,618 | €18,468 | +€850 | +4.8% |
| Amounts payable within one year | 42/48 | €17,618 | €18,468 | +€850 | +4.8% |
| Trade debts | 44 | €8,062 | €7,672 | -€390 | -4.8% |
| Suppliers | 440/4 | €8,062 | €7,672 | -€390 | -4.8% |
| Taxes, remuneration and social security | 45 | €5,841 | €10,797 | +€4,956 | +84.8% |
| Taxes | 450/3 | €5,841 | €10,797 | +€4,956 | +84.8% |
| Other amounts payable | 47/48 | €3,716 | - | -€3,716 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,527 | €6,321 | +€794 | +14.4% |
| Other operating charges | 640/8 | €1,044 | €632 | -€412 | -39.5% |
| Gross operating margin | 9900 | €44,501 | -€6,178 | -€50,679 | |
| Operating profit (loss) | 9901 | €37,930 | -€13,131 | -€51,061 | |
| Financial income | 75/76B | €104 | €584 | +€480 | +464% |
| Recurring financial income | 75 | €104 | €584 | +€480 | +464% |
| Financial charges | 65/66B | €86 | €2,261 | +€2,175 | +2,527% |
| Recurring financial charges | 65 | €86 | €2,261 | +€2,175 | +2,527% |
| Profit (loss) for the period before taxes | 9903 | €37,947 | -€14,809 | -€52,756 | |
| Income taxes | 67/77 | €8,334 | €130 | -€8,204 | -98.4% |
| Profit (loss) for the period | 9904 | €29,613 | -€14,938 | -€44,552 | |
| Profit (loss) for the period to be appropriated | 9905 | €29,613 | -€14,938 | -€44,552 |
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.