NASKA Consult: 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.
NASKA Consult
Largest movements
- Tangible fixed assets -€17,057
down €17,057 (-18.7%), from €91,170 to €74,113
- Receivables within one year +€3,400
up €3,400 (+12.0%), from €28,281 to €31,682
- Other debts -€41,004
down €41,004 (-74.5%), from €55,053 to €14,049
- Profit (loss) carried forward +€31,531
up €31,531 (+73.1%), from €43,154 to €74,685
- Trade debts -€2,741
no longer reported in 2025 (was €2,741)
- Gross operating margin -€12,962
down €12,962 (-15.5%), from €83,714 to €70,752
- Other operating charges -€3,360
down €3,360 (-78.6%), from €4,274 to €914
- Depreciation +€2,712
up €2,712 (+12.0%), from €22,625 to €25,337
- Financial charges +€2,056
up €2,056 (+2,387%), from €86 to €2,142
- Taxes -€1,253
down €1,253 (-10.4%), from €12,081 to €10,828
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 | €123,821 | €110,900 | -€12,921 | -10.4% |
| Fixed assets | 21/28 | €91,170 | €74,113 | -€17,057 | -18.7% |
| Tangible fixed assets | 22/27 | €91,170 | €74,113 | -€17,057 | -18.7% |
| Furniture and vehicles | 24 | €91,170 | €74,113 | -€17,057 | -18.7% |
| Current assets | 29/58 | €32,652 | €36,787 | +€4,136 | +12.7% |
| Amounts receivable within one year | 40/41 | €28,281 | €31,682 | +€3,400 | +12.0% |
| Trade receivables | 40 | €28,281 | €31,682 | +€3,400 | +12.0% |
| Cash at bank and in hand | 54/58 | €1,950 | €2,231 | +€281 | +14.4% |
| Deferred charges and accrued income | 490/1 | €2,420 | €2,875 | +€455 | +18.8% |
| Total equity and liabilities | 10/49 | €123,821 | €110,900 | -€12,921 | -10.4% |
| Equity | 10/15 | €47,154 | €78,685 | +€31,531 | +66.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,154 | €74,685 | +€31,531 | +73.1% |
| Amounts payable | 17/49 | €76,668 | €32,216 | -€44,452 | -58.0% |
| Amounts payable within one year | 42/48 | €76,668 | €32,216 | -€44,452 | -58.0% |
| Trade debts | 44 | €2,741 | - | -€2,741 | |
| Suppliers | 440/4 | €2,741 | - | -€2,741 | |
| Taxes, remuneration and social security | 45 | €18,874 | €18,167 | -€707 | -3.7% |
| Taxes | 450/3 | €16,714 | €16,007 | -€707 | -4.2% |
| Remuneration and social security | 454/9 | €2,160 | €2,160 | = | 0.0% |
| Other amounts payable | 47/48 | €55,053 | €14,049 | -€41,004 | -74.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,625 | €25,337 | +€2,712 | +12.0% |
| Other operating charges | 640/8 | €4,274 | €914 | -€3,360 | -78.6% |
| Gross operating margin | 9900 | €83,714 | €70,752 | -€12,962 | -15.5% |
| Operating profit (loss) | 9901 | €56,815 | €44,501 | -€12,314 | -21.7% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €86 | €2,142 | +€2,056 | +2,387% |
| Recurring financial charges | 65 | €86 | €2,142 | +€2,056 | +2,387% |
| Profit (loss) for the period before taxes | 9903 | €56,729 | €42,359 | -€14,370 | -25.3% |
| Income taxes | 67/77 | €12,081 | €10,828 | -€1,253 | -10.4% |
| Profit (loss) for the period | 9904 | €44,648 | €31,531 | -€13,117 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €44,648 | €31,531 | -€13,117 | -29.4% |
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 16 October 2026 via checked.be.