NaMo 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.
NaMo Consulting
Largest movements
- Receivables within one year -€42,824
down €42,824 (-60.2%), from €71,184 to €28,360
of which Trade receivables: -€42,756
- Cash +€20,075
up €20,075 (+58.0%), from €34,636 to €54,711
mainly Receivables within one year (+€42,824) and Other debts (+€34,756)
- Tangible fixed assets -€17,835
down €17,835 (-5.9%), from €300,061 to €282,225
of which Furniture and vehicles: -€18,479
- Reserves -€46,344
down €46,344 (-41.8%), from €110,752 to €64,407
of which Distributable reserves: -€46,344
- Other debts +€34,756
up €34,756 (+76.0%), from €45,749 to €80,505
- Debts after one year -€25,816
down €25,816 (-13.7%), from €188,575 to €162,759
- Profit (loss) carried forward -€6,357
down €6,357, from €0 to -€6,357
- Tax, wage and social debts +€5,410
up €5,410 (+33.6%), from €16,111 to €21,521
- Gross operating margin -€86,885
down €86,885 (-79.4%), from €109,485 to €22,601
- Taxes -€17,282
down €17,282 (-98.6%), from €17,522 to €240
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 | €406,704 | €369,067 | -€37,637 | -9.3% |
| Fixed assets | 21/28 | €300,061 | €282,225 | -€17,835 | -5.9% |
| Tangible fixed assets | 22/27 | €300,061 | €282,225 | -€17,835 | -5.9% |
| Land and buildings | 22 | €247,736 | €240,939 | -€6,797 | -2.7% |
| Plant, machinery and equipment | 23 | €60 | €7,501 | +€7,441 | +12,442% |
| Furniture and vehicles | 24 | €52,265 | €33,786 | -€18,479 | -35.4% |
| Current assets | 29/58 | €106,644 | €86,842 | -€19,802 | -18.6% |
| Amounts receivable within one year | 40/41 | €71,184 | €28,360 | -€42,824 | -60.2% |
| Trade receivables | 40 | €61,855 | €19,100 | -€42,756 | -69.1% |
| Other amounts receivable | 41 | €9,328 | €9,260 | -€68 | -0.7% |
| Cash at bank and in hand | 54/58 | €34,636 | €54,711 | +€20,075 | +58.0% |
| Deferred charges and accrued income | 490/1 | €824 | €3,771 | +€2,947 | +358% |
| Total equity and liabilities | 10/49 | €406,704 | €369,067 | -€37,637 | -9.3% |
| Equity | 10/15 | €129,352 | €76,651 | -€52,701 | -40.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €110,752 | €64,407 | -€46,344 | -41.8% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €110,752 | €64,407 | -€46,344 | -41.8% |
| Profit (loss) carried forward | 14 | €0 | -€6,357 | -€6,357 | |
| Amounts payable | 17/49 | €277,352 | €292,416 | +€15,064 | +5.4% |
| Amounts payable after more than one year | 17 | €188,575 | €162,759 | -€25,816 | -13.7% |
| Financial debts | 170/4 | €188,575 | €162,759 | -€25,816 | -13.7% |
| Amounts payable within one year | 42/48 | €88,427 | €129,578 | +€41,151 | +46.5% |
| Current portion of amounts payable after more than one year | 42 | €25,762 | €25,816 | +€54 | +0.2% |
| Trade debts | 44 | €805 | €1,736 | +€931 | +116% |
| Suppliers | 440/4 | €805 | €1,736 | +€931 | +116% |
| Taxes, remuneration and social security | 45 | €16,111 | €21,521 | +€5,410 | +33.6% |
| Taxes | 450/3 | €16,111 | €21,521 | +€5,410 | +33.6% |
| Other amounts payable | 47/48 | €45,749 | €80,505 | +€34,756 | +76.0% |
| Accrued charges and deferred income | 492/3 | €350 | €79 | -€271 | -77.3% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,161 | €24,409 | +€248 | +1.0% |
| Other operating charges | 640/8 | €990 | €1,760 | +€770 | +77.8% |
| Gross operating margin | 9900 | €109,485 | €22,601 | -€86,885 | -79.4% |
| Operating profit (loss) | 9901 | €84,335 | -€3,568 | -€87,903 | |
| Financial income | 75/76B | €0 | €3 | +€2 | +1,030% |
| Recurring financial income | 75 | €0 | €3 | +€2 | +1,030% |
| Financial charges | 65/66B | €2,727 | €2,551 | -€176 | -6.5% |
| Recurring financial charges | 65 | €2,727 | €2,551 | -€176 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €81,608 | -€6,117 | -€87,724 | |
| Income taxes | 67/77 | €17,522 | €240 | -€17,282 | -98.6% |
| Profit (loss) for the period | 9904 | €64,086 | -€6,357 | -€70,443 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,086 | -€6,357 | -€70,443 |
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 26 October 2026 via checked.be.