NARIN CONSULTING SERVICES: 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.
NARIN CONSULTING SERVICES
Largest movements
- Receivables within one year +€10,402
up €10,402 (+29.8%), from €34,873 to €45,275
- Current investments +€7,800
up €7,800 (+186%), from €4,200 to €12,000
- Deferred charges and accrued income -€5,916
down €5,916 (-56.1%), from €10,540 to €4,624
- Tangible fixed assets +€1,916
up €1,916 (+46.2%), from €4,143 to €6,059
of which Leasing and similar rights: +€2,021
- Profit (loss) carried forward +€24,127
up €24,127, from -€12,985 to €11,142
- Reserves -€22,395
down €22,395 (-39.7%), from €56,447 to €34,052
of which Distributable reserves: -€22,395
- Tax, wage and social debts +€8,137
up €8,137 (+90.3%), from €9,014 to €17,151
of which Remuneration and social security: +€4,100
- Trade debts +€3,141
up €3,141 (+101%), from €3,105 to €6,247
- Gross operating margin -€9,821
down €9,821 (-25.2%), from €39,006 to €29,185
- Taxes -€9,306
down €9,306 (-91.2%), from €10,206 to €900
- Other operating charges +€841
new in 2024: €841
- Depreciation +€565
up €565 (+28.2%), from €2,001 to €2,566
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,756 | €112,958 | +€14,202 | +14.4% |
| Fixed assets | 21/28 | €49,143 | €51,059 | +€1,916 | +3.9% |
| Tangible fixed assets | 22/27 | €4,143 | €6,059 | +€1,916 | +46.2% |
| Plant, machinery and equipment | 23 | €438 | €1,999 | +€1,561 | +356% |
| Furniture and vehicles | 24 | €3,705 | €2,039 | -€1,666 | -45.0% |
| Leasing and similar rights | 25 | - | €2,021 | +€2,021 | |
| Financial fixed assets | 28 | €45,000 | €45,000 | = | 0.0% |
| Current assets | 29/58 | €49,612 | €61,899 | +€12,286 | +24.8% |
| Amounts receivable within one year | 40/41 | €34,873 | €45,275 | +€10,402 | +29.8% |
| Trade receivables | 40 | €34,873 | €45,275 | +€10,402 | +29.8% |
| Current investments | 50/53 | €4,200 | €12,000 | +€7,800 | +186% |
| Deferred charges and accrued income | 490/1 | €10,540 | €4,624 | -€5,916 | -56.1% |
| Total equity and liabilities | 10/49 | €98,756 | €112,958 | +€14,202 | +14.4% |
| Equity | 10/15 | €53,462 | €55,194 | +€1,732 | +3.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €56,447 | €34,052 | -€22,395 | -39.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,587 | €32,192 | -€22,395 | -41.0% |
| Profit (loss) carried forward | 14 | -€12,985 | €11,142 | +€24,127 | |
| Amounts payable | 17/49 | €45,294 | €57,763 | +€12,470 | +27.5% |
| Amounts payable within one year | 42/48 | €44,339 | €56,717 | +€12,378 | +27.9% |
| Financial debts | 43 | €2,800 | €3,185 | +€385 | +13.7% |
| Credit institutions | 430/8 | - | €3,185 | +€3,185 | |
| Other loans | 439 | €2,800 | - | -€2,800 | |
| Trade debts | 44 | €3,105 | €6,247 | +€3,141 | +101% |
| Suppliers | 440/4 | €3,105 | €6,247 | +€3,141 | +101% |
| Taxes, remuneration and social security | 45 | €9,014 | €17,151 | +€8,137 | +90.3% |
| Taxes | 450/3 | €9,014 | €13,051 | +€4,037 | +44.8% |
| Remuneration and social security | 454/9 | - | €4,100 | +€4,100 | |
| Other amounts payable | 47/48 | €29,420 | €30,134 | +€715 | +2.4% |
| Accrued charges and deferred income | 492/3 | €955 | €1,046 | +€92 | +9.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,001 | €2,566 | +€565 | +28.2% |
| Other operating charges | 640/8 | - | €841 | +€841 | |
| Gross operating margin | 9900 | €39,006 | €29,185 | -€9,821 | -25.2% |
| Operating profit (loss) | 9901 | €37,005 | €25,777 | -€11,227 | -30.3% |
| Financial income | 75/76B | €152 | - | -€152 | |
| Recurring financial income | 75 | €152 | - | -€152 | |
| Financial charges | 65/66B | €566 | €750 | +€184 | +32.5% |
| Recurring financial charges | 65 | €566 | €750 | +€184 | +32.5% |
| Profit (loss) for the period before taxes | 9903 | €36,590 | €25,027 | -€11,563 | -31.6% |
| Income taxes | 67/77 | €10,206 | €900 | -€9,306 | -91.2% |
| Profit (loss) for the period | 9904 | €26,384 | €24,127 | -€2,257 | -8.6% |
| Profit (loss) for the period to be appropriated | 9905 | €26,384 | €24,127 | -€2,257 | -8.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.