NALA Conseil: 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.
NALA Conseil
Largest movements
- Cash +€14,256
up €14,256 (+28.1%), from €50,769 to €65,025
mainly Net result for the year (+€25,939) and Receivables within one year (+€11,832)
- Receivables within one year -€11,832
down €11,832 (-23.0%), from €51,365 to €39,533
of which Trade receivables: -€14,519
- Financial fixed assets +€10,000
up €10,000 (+100,000%), from €10 to €10,010
- Tangible fixed assets -€4,864
down €4,864 (-20.5%), from €23,756 to €18,892
of which Other tangible fixed assets: -€2,945
- Reserves +€15,000
up €15,000 (+22.7%), from €66,000 to €81,000
- Trade debts -€4,360
down €4,360 (-66.6%), from €6,542 to €2,182
- Tax, wage and social debts -€1,883
down €1,883 (-23.3%), from €8,069 to €6,186
of which Remuneration and social security: -€1,820
- Gross operating margin -€10,739
down €10,739 (-12.5%), from €85,964 to €75,226
- Financial charges -€4,465
down €4,465 (-12.7%), from €35,252 to €30,787
- Taxes -€1,398
down €1,398 (-10.2%), from €13,716 to €12,318
- Depreciation +€1,095
up €1,095 (+29.1%), from €3,769 to €4,864
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 | €128,344 | €137,002 | +€8,658 | +6.7% |
| Fixed assets | 21/28 | €23,766 | €28,902 | +€5,136 | +21.6% |
| Tangible fixed assets | 22/27 | €23,756 | €18,892 | -€4,864 | -20.5% |
| Furniture and vehicles | 24 | €6,300 | €4,381 | -€1,919 | -30.5% |
| Other tangible fixed assets | 26 | €17,456 | €14,511 | -€2,945 | -16.9% |
| Financial fixed assets | 28 | €10 | €10,010 | +€10,000 | +100,000% |
| Current assets | 29/58 | €104,578 | €108,100 | +€3,522 | +3.4% |
| Amounts receivable within one year | 40/41 | €51,365 | €39,533 | -€11,832 | -23.0% |
| Trade receivables | 40 | €43,962 | €29,444 | -€14,519 | -33.0% |
| Other amounts receivable | 41 | €7,403 | €10,089 | +€2,687 | +36.3% |
| Current investments | 50/53 | €1,000 | €1,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €50,769 | €65,025 | +€14,256 | +28.1% |
| Deferred charges and accrued income | 490/1 | €1,444 | €2,542 | +€1,098 | +76.0% |
| Total equity and liabilities | 10/49 | €128,344 | €137,002 | +€8,658 | +6.7% |
| Equity | 10/15 | €82,866 | €98,805 | +€15,939 | +19.2% |
| Contributions | 10/11 | €14,060 | €14,060 | = | 0.0% |
| Reserves | 13 | €66,000 | €81,000 | +€15,000 | +22.7% |
| Distributable reserves | 133 | €66,000 | €81,000 | +€15,000 | +22.7% |
| Profit (loss) carried forward | 14 | €2,806 | €3,745 | +€939 | +33.4% |
| Provisions and deferred taxes | 16 | €28,914 | €29,829 | +€915 | +3.2% |
| Provisions for liabilities and charges | 160/5 | €28,914 | €29,829 | +€915 | +3.2% |
| Other liabilities and charges | 164/5 | €28,914 | €29,829 | +€915 | +3.2% |
| Amounts payable | 17/49 | €16,563 | €8,368 | -€8,195 | -49.5% |
| Amounts payable within one year | 42/48 | €15,813 | €8,368 | -€7,445 | -47.1% |
| Trade debts | 44 | €6,542 | €2,182 | -€4,360 | -66.6% |
| Suppliers | 440/4 | €6,542 | €2,182 | -€4,360 | -66.6% |
| Taxes, remuneration and social security | 45 | €8,069 | €6,186 | -€1,883 | -23.3% |
| Taxes | 450/3 | €6,249 | €6,186 | -€63 | -1.0% |
| Remuneration and social security | 454/9 | €1,820 | - | -€1,820 | |
| Other amounts payable | 47/48 | €1,203 | - | -€1,203 | |
| Accrued charges and deferred income | 492/3 | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,769 | €4,864 | +€1,095 | +29.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €691 | €915 | +€223 | +32.3% |
| Other operating charges | 640/8 | €989 | €610 | -€379 | -38.3% |
| Gross operating margin | 9900 | €85,964 | €75,226 | -€10,739 | -12.5% |
| Operating profit (loss) | 9901 | €80,516 | €68,837 | -€11,678 | -14.5% |
| Financial income | 75/76B | €5 | €207 | +€202 | +4,150% |
| Recurring financial income | 75 | €5 | €207 | +€202 | +4,150% |
| Financial charges | 65/66B | €35,252 | €30,787 | -€4,465 | -12.7% |
| Recurring financial charges | 65 | €35,252 | €30,787 | -€4,465 | -12.7% |
| Profit (loss) for the period before taxes | 9903 | €45,268 | €38,257 | -€7,011 | -15.5% |
| Income taxes | 67/77 | €13,716 | €12,318 | -€1,398 | -10.2% |
| Profit (loss) for the period | 9904 | €31,552 | €25,939 | -€5,613 | -17.8% |
| Profit (loss) for the period to be appropriated | 9905 | €31,552 | €25,939 | -€5,613 | -17.8% |
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 15 October 2026 via checked.be.