NASKA 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.
NASKA CONSULTING
Largest movements
- Receivables within one year -€12,742
down €12,742 (-59.6%), from €21,368 to €8,626
- Tangible fixed assets -€2,662
down €2,662 (-48.4%), from €5,502 to €2,840
of which Furniture and vehicles: -€1,917
- Cash +€1,066
up €1,066 (+59.5%), from €1,794 to €2,860
mainly Receivables within one year (+€12,742) and Other debts (+€4,402)
- Deferred charges and accrued income +€1,039
new in 2025: €1,039
- Profit (loss) carried forward -€15,426
down €15,426 (-13.7%), from -€112,539 to -€127,965
- Other debts +€4,402
up €4,402 (+7.0%), from €63,060 to €67,462
- Trade debts -€3,281
down €3,281 (-93.9%), from €3,496 to €215
- Tax, wage and social debts +€1,006
up €1,006 (+1,173%), from €86 to €1,092
- Other operating charges +€14,994
new in 2025: €14,994
- Gross operating margin +€6,748
up €6,748, from -€4,256 to €2,492
- Depreciation -€4,966
down €4,966 (-65.1%), from €7,628 to €2,662
- Financial charges +€219
up €219 (+449%), from €49 to €268
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 | €28,663 | €15,364 | -€13,299 | -46.4% |
| Fixed assets | 21/28 | €5,502 | €2,840 | -€2,662 | -48.4% |
| Tangible fixed assets | 22/27 | €5,502 | €2,840 | -€2,662 | -48.4% |
| Plant, machinery and equipment | 23 | €2,872 | €2,397 | -€475 | -16.5% |
| Furniture and vehicles | 24 | €2,360 | €443 | -€1,917 | -81.2% |
| Other tangible fixed assets | 26 | €270 | €0 | -€270 | -100% |
| Current assets | 29/58 | €23,161 | €12,524 | -€10,637 | -45.9% |
| Amounts receivable within one year | 40/41 | €21,368 | €8,626 | -€12,742 | -59.6% |
| Trade receivables | 40 | €21,368 | €8,626 | -€12,742 | -59.6% |
| Cash at bank and in hand | 54/58 | €1,794 | €2,860 | +€1,066 | +59.5% |
| Deferred charges and accrued income | 490/1 | - | €1,039 | +€1,039 | |
| Total equity and liabilities | 10/49 | €28,663 | €15,364 | -€13,299 | -46.4% |
| Equity | 10/15 | -€37,979 | -€53,405 | -€15,426 | -40.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €62,160 | €62,160 | = | 0.0% |
| 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 | €60,300 | €60,300 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€112,539 | -€127,965 | -€15,426 | -13.7% |
| Amounts payable | 17/49 | €66,642 | €68,769 | +€2,127 | +3.2% |
| Amounts payable after more than one year | 17 | €0 | €0 | = | |
| Financial debts | 170/4 | €0 | €0 | = | |
| Amounts payable within one year | 42/48 | €66,642 | €68,769 | +€2,127 | +3.2% |
| Trade debts | 44 | €3,496 | €215 | -€3,281 | -93.9% |
| Suppliers | 440/4 | €3,496 | €215 | -€3,281 | -93.9% |
| Taxes, remuneration and social security | 45 | €86 | €1,092 | +€1,006 | +1,173% |
| Taxes | 450/3 | €86 | €1,092 | +€1,006 | +1,173% |
| Other amounts payable | 47/48 | €63,060 | €67,462 | +€4,402 | +7.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,628 | €2,662 | -€4,966 | -65.1% |
| Other operating charges | 640/8 | - | €14,994 | +€14,994 | |
| Gross operating margin | 9900 | -€4,256 | €2,492 | +€6,748 | |
| Operating profit (loss) | 9901 | -€11,884 | -€15,165 | -€3,281 | -27.6% |
| Financial income | 75/76B | €0 | €6 | +€6 | |
| Recurring financial income | 75 | €0 | €6 | +€6 | |
| Financial charges | 65/66B | €49 | €268 | +€219 | +449% |
| Recurring financial charges | 65 | €49 | €268 | +€219 | +449% |
| Profit (loss) for the period before taxes | 9903 | -€11,933 | -€15,426 | -€3,494 | -29.3% |
| Profit (loss) for the period | 9904 | -€11,933 | -€15,426 | -€3,494 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,933 | -€15,426 | -€3,494 | -29.3% |
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.