NALEA MANAGEMENT & 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.
NALEA MANAGEMENT & CONSULTING
Largest movements
- Tangible fixed assets +€15,261
up €15,261 (+98.7%), from €15,467 to €30,727
of which Furniture and vehicles: +€17,814
- Receivables within one year +€12,632
up €12,632 (+32.5%), from €38,827 to €51,459
- Cash +€7,483
up €7,483 (+14.3%), from €52,276 to €59,759
mainly Net result for the year (+€18,839) and Other debts (+€15,548)
- Current investments -€3,000
down €3,000 (-33.3%), from €9,000 to €6,000
- Deferred charges and accrued income -€2,417
down €2,417 (-48.9%), from €4,939 to €2,522
- Other debts +€15,548
up €15,548 (+371%), from €4,188 to €19,736
- Tax, wage and social debts +€5,652
up €5,652 (+56.2%), from €10,056 to €15,708
- Trade debts +€4,953
up €4,953 (+88.0%), from €5,627 to €10,580
- Reserves +€3,089
up €3,089 (+4.2%), from €72,766 to €75,855
- Gross operating margin +€5,542
up €5,542 (+13.9%), from €39,910 to €45,452
- Other operating charges +€4,521
up €4,521 (+219%), from €2,069 to €6,590
- Taxes -€4,001
down €4,001 (-33.1%), from €12,101 to €8,100
- Financial charges +€2,810
up €2,810 (+262%), from €1,072 to €3,882
- Depreciation -€710
down €710 (-7.8%), from €9,089 to €8,379
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 | €121,256 | €150,498 | +€29,242 | +24.1% |
| Fixed assets | 21/28 | €16,215 | €30,758 | +€14,543 | +89.7% |
| Intangible fixed assets | 21 | €748 | €31 | -€718 | -95.9% |
| Tangible fixed assets | 22/27 | €15,467 | €30,727 | +€15,261 | +98.7% |
| Plant, machinery and equipment | 23 | €12,742 | €10,188 | -€2,553 | -20.0% |
| Furniture and vehicles | 24 | €2,725 | €20,539 | +€17,814 | +654% |
| Current assets | 29/58 | €105,041 | €119,740 | +€14,699 | +14.0% |
| Amounts receivable within one year | 40/41 | €38,827 | €51,459 | +€12,632 | +32.5% |
| Trade receivables | 40 | €38,827 | €51,459 | +€12,632 | +32.5% |
| Current investments | 50/53 | €9,000 | €6,000 | -€3,000 | -33.3% |
| Cash at bank and in hand | 54/58 | €52,276 | €59,759 | +€7,483 | +14.3% |
| Deferred charges and accrued income | 490/1 | €4,939 | €2,522 | -€2,417 | -48.9% |
| Total equity and liabilities | 10/49 | €121,256 | €150,498 | +€29,242 | +24.1% |
| Equity | 10/15 | €101,385 | €104,474 | +€3,089 | +3.0% |
| Contributions | 10/11 | €250 | €250 | = | 0.0% |
| Reserves | 13 | €72,766 | €75,855 | +€3,089 | +4.2% |
| Distributable reserves | 133 | €72,766 | €75,855 | +€3,089 | +4.2% |
| Profit (loss) carried forward | 14 | €28,369 | €28,369 | = | 0.0% |
| Amounts payable | 17/49 | €19,871 | €46,024 | +€26,153 | +132% |
| Amounts payable within one year | 42/48 | €19,871 | €46,024 | +€26,153 | +132% |
| Trade debts | 44 | €5,627 | €10,580 | +€4,953 | +88.0% |
| Suppliers | 440/4 | €5,627 | €10,580 | +€4,953 | +88.0% |
| Taxes, remuneration and social security | 45 | €10,056 | €15,708 | +€5,652 | +56.2% |
| Taxes | 450/3 | €10,056 | €15,708 | +€5,652 | +56.2% |
| Other amounts payable | 47/48 | €4,188 | €19,736 | +€15,548 | +371% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,089 | €8,379 | -€710 | -7.8% |
| Other operating charges | 640/8 | €2,069 | €6,590 | +€4,521 | +219% |
| Gross operating margin | 9900 | €39,910 | €45,452 | +€5,542 | +13.9% |
| Operating profit (loss) | 9901 | €28,752 | €30,483 | +€1,731 | +6.0% |
| Financial income | 75/76B | €393 | €338 | -€55 | -13.9% |
| Recurring financial income | 75 | €393 | €338 | -€55 | -13.9% |
| Financial charges | 65/66B | €1,072 | €3,882 | +€2,810 | +262% |
| Recurring financial charges | 65 | €1,072 | €3,882 | +€2,810 | +262% |
| Profit (loss) for the period before taxes | 9903 | €28,073 | €26,939 | -€1,134 | -4.0% |
| Income taxes | 67/77 | €12,101 | €8,100 | -€4,001 | -33.1% |
| Profit (loss) for the period | 9904 | €15,972 | €18,839 | +€2,867 | +17.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,972 | €18,839 | +€2,867 | +17.9% |
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 29 October 2026 via checked.be.