NAPPA 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.
NAPPA CONSULTING
Largest movements
- Cash -€63,927
down €63,927 (-79.1%), from €80,804 to €16,878
mainly Contributions, distributions and other (-€96,195) and Receivables after one year (-€15,000)
- Receivables after one year +€15,000
up €15,000 (+150.0%), from €10,000 to €25,000
- Tangible fixed assets -€2,270
down €2,270 (-47.1%), from €4,822 to €2,553
- Receivables within one year -€2,165
down €2,165 (-12.9%), from €16,785 to €14,620
- Profit (loss) carried forward -€51,833
down €51,833 (-56.4%), from €91,833 to €40,000
- Tax, wage and social debts -€4,432
down €4,432 (-39.0%), from €11,368 to €6,935
- Other debts +€3,699
up €3,699 (+128.8%), from €2,872 to €6,571
- Gross operating margin +€6,919
up €6,919 (+13.2%), from €52,234 to €59,153
- Taxes +€1,732
up €1,732 (+15.8%), from €10,962 to €12,693
- Financial income +€1,030
up €1,030 (+401.0%), from €257 to €1,287
- Other operating charges +€793
new in 2025: €793
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.
Cash bridge derived
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 | €112,712 | €59,300 | -€53,411 | -47.4% |
| Fixed assets | 21/28 | €5,072 | €2,803 | -€2,270 | -44.7% |
| Tangible fixed assets | 22/27 | €4,822 | €2,553 | -€2,270 | -47.1% |
| Furniture and vehicles | 24 | €4,822 | €2,553 | -€2,270 | -47.1% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €107,639 | €56,498 | -€51,141 | -47.5% |
| Amounts receivable after more than one year | 29 | €10,000 | €25,000 | +€15,000 | +150.0% |
| Other amounts receivable | 291 | €10,000 | €25,000 | +€15,000 | +150.0% |
| Amounts receivable within one year | 40/41 | €16,785 | €14,620 | -€2,165 | -12.9% |
| Trade receivables | 40 | €16,785 | €14,620 | -€2,165 | -12.9% |
| Cash at bank and in hand | 54/58 | €80,804 | €16,878 | -€63,927 | -79.1% |
| Deferred charges and accrued income | 490/1 | €50 | - | -€50 | |
| Total equity and liabilities | 10/49 | €112,712 | €59,300 | -€53,411 | -47.4% |
| Equity | 10/15 | €96,833 | €45,000 | -€51,833 | -53.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,833 | €40,000 | -€51,833 | -56.4% |
| Amounts payable | 17/49 | €15,879 | €14,300 | -€1,579 | -9.9% |
| Amounts payable within one year | 42/48 | €15,879 | €14,300 | -€1,579 | -9.9% |
| Trade debts | 44 | €1,638 | €794 | -€845 | -51.6% |
| Suppliers | 440/4 | €1,638 | €794 | -€845 | -51.6% |
| Taxes, remuneration and social security | 45 | €11,368 | €6,935 | -€4,432 | -39.0% |
| Taxes | 450/3 | €11,368 | €6,935 | -€4,432 | -39.0% |
| Other amounts payable | 47/48 | €2,872 | €6,571 | +€3,699 | +128.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,435 | €2,474 | +€39 | +1.6% |
| Other operating charges | 640/8 | - | €793 | +€793 | |
| Gross operating margin | 9900 | €52,234 | €59,153 | +€6,919 | +13.2% |
| Operating profit (loss) | 9901 | €49,799 | €55,885 | +€6,087 | +12.2% |
| Financial income | 75/76B | €257 | €1,287 | +€1,030 | +401.0% |
| Recurring financial income | 75 | €257 | €1,287 | +€1,030 | +401.0% |
| Financial charges | 65/66B | €92 | €116 | +€25 | +27.2% |
| Recurring financial charges | 65 | €92 | €116 | +€25 | +27.2% |
| Profit (loss) for the period before taxes | 9903 | €49,964 | €57,056 | +€7,092 | +14.2% |
| Income taxes | 67/77 | €10,962 | €12,693 | +€1,732 | +15.8% |
| Profit (loss) for the period | 9904 | €39,002 | €44,362 | +€5,360 | +13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €39,002 | €44,362 | +€5,360 | +13.7% |
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 10 October 2026 via checked.be.