Nala-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.
Nala-Consulting
Largest movements
- Receivables within one year -€10,887
down €10,887 (-22.6%), from €48,272 to €37,384
of which Trade receivables: -€20,921
- Tangible fixed assets +€1,329
up €1,329 (+4.1%), from €32,638 to €33,967
of which Land and buildings: +€9,256
- Short-term financial debts -€4,978
down €4,978 (-20.0%), from €24,914 to €19,936
- Debts after one year -€1,583
down €1,583 (-7.8%), from €20,296 to €18,714
- Tax, wage and social debts -€1,358
down €1,358 (-16.9%), from €8,030 to €6,672
- Current portion of long-term debt -€1,357
down €1,357 (-11.3%), from €12,026 to €10,669
- Gross operating margin +€7,293
up €7,293 (+65.4%), from €11,146 to €18,439
- Depreciation +€1,194
up €1,194 (+12.9%), from €9,287 to €10,481
- Other operating charges +€412
up €412 (+92.9%), from €444 to €856
- Taxes +€323
up €323 (+23.6%), from €1,368 to €1,691
- Financial income -€296
down €296 (-68.5%), from €432 to €136
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,427 | €72,788 | -€9,639 | -11.7% |
| Fixed assets | 21/28 | €32,638 | €33,967 | +€1,329 | +4.1% |
| Tangible fixed assets | 22/27 | €32,638 | €33,967 | +€1,329 | +4.1% |
| Land and buildings | 22 | €8,297 | €17,552 | +€9,256 | +112% |
| Plant, machinery and equipment | 23 | €1,572 | €1,063 | -€509 | -32.4% |
| Furniture and vehicles | 24 | €3,243 | €2,223 | -€1,020 | -31.4% |
| Leasing and similar rights | 25 | €19,526 | €13,129 | -€6,398 | -32.8% |
| Current assets | 29/58 | €49,789 | €38,821 | -€10,968 | -22.0% |
| Amounts receivable within one year | 40/41 | €48,272 | €37,384 | -€10,887 | -22.6% |
| Trade receivables | 40 | €46,916 | €25,995 | -€20,921 | -44.6% |
| Other amounts receivable | 41 | €1,356 | €11,389 | +€10,033 | +740% |
| Deferred charges and accrued income | 490/1 | €1,517 | €1,437 | -€80 | -5.3% |
| Total equity and liabilities | 10/49 | €82,427 | €72,788 | -€9,639 | -11.7% |
| Equity | 10/15 | €13,188 | €13,250 | +€62 | +0.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €13,947 | €13,947 | = | 0.0% |
| Distributable reserves | 133 | €13,947 | €13,947 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€3,758 | -€3,697 | +€62 | +1.6% |
| Amounts payable | 17/49 | €69,239 | €59,538 | -€9,701 | -14.0% |
| Amounts payable after more than one year | 17 | €20,296 | €18,714 | -€1,583 | -7.8% |
| Financial debts | 170/4 | €20,296 | €18,714 | -€1,583 | -7.8% |
| Amounts payable within one year | 42/48 | €48,942 | €40,824 | -€8,118 | -16.6% |
| Current portion of amounts payable after more than one year | 42 | €12,026 | €10,669 | -€1,357 | -11.3% |
| Financial debts | 43 | €24,914 | €19,936 | -€4,978 | -20.0% |
| Credit institutions | 430/8 | €24,914 | €19,936 | -€4,978 | -20.0% |
| Trade debts | 44 | €3,973 | €3,548 | -€425 | -10.7% |
| Suppliers | 440/4 | €3,973 | €3,548 | -€425 | -10.7% |
| Taxes, remuneration and social security | 45 | €8,030 | €6,672 | -€1,358 | -16.9% |
| Taxes | 450/3 | €8,030 | €6,672 | -€1,358 | -16.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,287 | €10,481 | +€1,194 | +12.9% |
| Other operating charges | 640/8 | €444 | €856 | +€412 | +92.9% |
| Gross operating margin | 9900 | €11,146 | €18,439 | +€7,293 | +65.4% |
| Operating profit (loss) | 9901 | €1,415 | €7,101 | +€5,686 | +402% |
| Financial income | 75/76B | €432 | €136 | -€296 | -68.5% |
| Recurring financial income | 75 | €432 | €136 | -€296 | -68.5% |
| Financial charges | 65/66B | €5,215 | €5,484 | +€270 | +5.2% |
| Recurring financial charges | 65 | €5,215 | €5,484 | +€270 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€3,368 | €1,753 | +€5,120 | |
| Income taxes | 67/77 | €1,368 | €1,691 | +€323 | +23.6% |
| Profit (loss) for the period | 9904 | -€4,736 | €62 | +€4,798 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,736 | €62 | +€4,798 |
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 31 October 2026 via checked.be.