NAPAMA 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.
NAPAMA CONSULTING
Largest movements
- Cash -€21,257
down €21,257 (-1.9%), from €1.1m to €1.1m
mainly Tax, wage and social debts (-€27,390) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets -€17,707
down €17,707 (-37.6%), from €47,058 to €29,351
- Reserves -€30,049
down €30,049 (-2.9%), from €1.0m to €1.0m
- Tax, wage and social debts -€27,390
down €27,390 (-67.5%), from €40,569 to €13,179
of which Taxes: -€27,390
- Other debts +€16,578
up €16,578 (+49.0%), from €33,828 to €50,406
- Gross operating margin -€195,768
down €195,768 (-98.8%), from €198,139 to €2,371
- Taxes -€51,017
down €51,017 (-99.6%), from €51,215 to €198
- Financial income +€9,578
up €9,578, from €0 to €9,578
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 | €1,150,486 | €1,112,469 | -€38,018 | -3.3% |
| Fixed assets | 21/28 | €47,058 | €29,351 | -€17,707 | -37.6% |
| Tangible fixed assets | 22/27 | €47,058 | €29,351 | -€17,707 | -37.6% |
| Furniture and vehicles | 24 | €47,058 | €29,351 | -€17,707 | -37.6% |
| Current assets | 29/58 | €1,103,428 | €1,083,118 | -€20,310 | -1.8% |
| Amounts receivable within one year | 40/41 | €7,483 | €8,355 | +€871 | +11.6% |
| Trade receivables | 40 | €2,178 | €374 | -€1,804 | -82.8% |
| Other amounts receivable | 41 | €5,305 | €7,981 | +€2,676 | +50.4% |
| Cash at bank and in hand | 54/58 | €1,094,843 | €1,073,586 | -€21,257 | -1.9% |
| Deferred charges and accrued income | 490/1 | €1,102 | €1,177 | +€76 | +6.9% |
| Total equity and liabilities | 10/49 | €1,150,486 | €1,112,469 | -€38,018 | -3.3% |
| Equity | 10/15 | €1,076,026 | €1,045,977 | -€30,049 | -2.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €1,046,026 | €1,015,977 | -€30,049 | -2.9% |
| Distributable reserves | 133 | €1,046,026 | €1,015,977 | -€30,049 | -2.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €74,460 | €66,492 | -€7,968 | -10.7% |
| Amounts payable within one year | 42/48 | €74,460 | €63,755 | -€10,705 | -14.4% |
| Trade debts | 44 | €63 | €171 | +€107 | +169% |
| Suppliers | 440/4 | €63 | €171 | +€107 | +169% |
| Taxes, remuneration and social security | 45 | €40,569 | €13,179 | -€27,390 | -67.5% |
| Taxes | 450/3 | €40,569 | €13,179 | -€27,390 | -67.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €33,828 | €50,406 | +€16,578 | +49.0% |
| Accrued charges and deferred income | 492/3 | - | €2,737 | +€2,737 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,707 | €17,707 | = | 0.0% |
| Other operating charges | 640/8 | €1,951 | €1,945 | -€6 | -0.3% |
| Gross operating margin | 9900 | €198,139 | €2,371 | -€195,768 | -98.8% |
| Operating profit (loss) | 9901 | €178,481 | -€17,282 | -€195,762 | |
| Financial income | 75/76B | €0 | €9,578 | +€9,578 | |
| Recurring financial income | 75 | €0 | €9,578 | +€9,578 | |
| Financial charges | 65/66B | €2,204 | €2,148 | -€57 | -2.6% |
| Recurring financial charges | 65 | €2,204 | €2,148 | -€57 | -2.6% |
| Profit (loss) for the period before taxes | 9903 | €176,276 | -€9,851 | -€186,128 | |
| Income taxes | 67/77 | €51,215 | €198 | -€51,017 | -99.6% |
| Profit (loss) for the period | 9904 | €125,061 | -€10,049 | -€135,110 | |
| Profit (loss) for the period to be appropriated | 9905 | €125,061 | -€10,049 | -€135,110 |
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 30 October 2026 via checked.be.