Namaste Consulting: what changed
Namaste Consulting
Largest movements
- Receivables within one year -€24,654
down €24,654 (-61.1%), from €40,333 to €15,678
of which Other amounts receivable: -€26,872
- Tangible fixed assets +€7,681
up €7,681 (+28.6%), from €26,813 to €34,494
of which Furniture and vehicles: +€7,967
- Cash -€7,679
down €7,679 (-47.2%), from €16,274 to €8,595
mainly Contributions, distributions and other (-€38,605) and Trade debts (-€17,289)
- Reserves -€38,605
down €38,605 (-70.7%), from €54,605 to €16,000
- Profit (loss) carried forward +€33,381
new in 2025: €33,381
- Trade debts -€17,289
down €17,289 (-91.5%), from €18,893 to €1,604
- Tax, wage and social debts -€4,676
down €4,676 (-41.5%), from €11,258 to €6,582
of which Taxes: -€4,676
- Other debts +€2,536
up €2,536 (+39.4%), from €6,438 to €8,974
- Write-downs -€75,600
down €75,600, from €37,800 to -€37,800
- Other operating charges +€38,362
up €38,362 (+8,151%), from €471 to €38,832
- Taxes +€11,559
up €11,559 (+1,205%), from €960 to €12,518
- Depreciation +€5,867
up €5,867 (+369%), from €1,588 to €7,455
- Gross operating margin +€3,111
up €3,111 (+5.7%), from €54,362 to €57,472
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,694 | €69,058 | -€24,636 | -26.3% |
| Fixed assets | 21/28 | €26,813 | €34,494 | +€7,681 | +28.6% |
| Tangible fixed assets | 22/27 | €26,813 | €34,494 | +€7,681 | +28.6% |
| Furniture and vehicles | 24 | €10,372 | €18,339 | +€7,967 | +76.8% |
| Other tangible fixed assets | 26 | €16,441 | €16,154 | -€286 | -1.7% |
| Current assets | 29/58 | €66,881 | €34,565 | -€32,317 | -48.3% |
| Amounts receivable within one year | 40/41 | €40,333 | €15,678 | -€24,654 | -61.1% |
| Trade receivables | 40 | €13,461 | €15,678 | +€2,217 | +16.5% |
| Other amounts receivable | 41 | €26,872 | - | -€26,872 | |
| Cash at bank and in hand | 54/58 | €16,274 | €8,595 | -€7,679 | -47.2% |
| Deferred charges and accrued income | 490/1 | €10,275 | €10,291 | +€17 | +0.2% |
| Total equity and liabilities | 10/49 | €93,694 | €69,058 | -€24,636 | -26.3% |
| Equity | 10/15 | €57,105 | €51,881 | -€5,224 | -9.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €54,605 | €16,000 | -€38,605 | -70.7% |
| Distributable reserves | 133 | €54,605 | €16,000 | -€38,605 | -70.7% |
| Profit (loss) carried forward | 14 | - | €33,381 | +€33,381 | |
| Amounts payable | 17/49 | €36,589 | €17,177 | -€19,412 | -53.1% |
| Amounts payable within one year | 42/48 | €36,589 | €17,177 | -€19,412 | -53.1% |
| Financial debts | 43 | - | €17 | +€17 | |
| Credit institutions | 430/8 | - | €17 | +€17 | |
| Trade debts | 44 | €18,893 | €1,604 | -€17,289 | -91.5% |
| Suppliers | 440/4 | €18,893 | €1,604 | -€17,289 | -91.5% |
| Taxes, remuneration and social security | 45 | €11,258 | €6,582 | -€4,676 | -41.5% |
| Taxes | 450/3 | €8,758 | €4,082 | -€4,676 | -53.4% |
| Remuneration and social security | 454/9 | €2,500 | €2,500 | = | 0.0% |
| Other amounts payable | 47/48 | €6,438 | €8,974 | +€2,536 | +39.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,588 | €7,455 | +€5,867 | +369% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €37,800 | -€37,800 | -€75,600 | |
| Other operating charges | 640/8 | €471 | €38,832 | +€38,362 | +8,151% |
| Non-recurring operating charges | 66A | €16,089 | - | -€16,089 | |
| Gross operating margin | 9900 | €54,362 | €57,472 | +€3,111 | +5.7% |
| Operating profit (loss) | 9901 | -€1,586 | €48,985 | +€50,571 | |
| Financial income | 75/76B | €302 | €737 | +€435 | +144% |
| Recurring financial income | 75 | €302 | €737 | +€435 | +144% |
| Financial charges | 65/66B | €2,375 | €3,823 | +€1,448 | +60.9% |
| Recurring financial charges | 65 | €2,375 | €3,823 | +€1,448 | +60.9% |
| Profit (loss) for the period before taxes | 9903 | -€3,659 | €45,899 | +€49,558 | |
| Income taxes | 67/77 | €960 | €12,518 | +€11,559 | +1,205% |
| Profit (loss) for the period | 9904 | -€4,619 | €33,381 | +€38,000 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,619 | €33,381 | +€38,000 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.