NASS Consultancy: 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.
NASS Consultancy
Largest movements
- Cash -€80,219
down €80,219 (-71.5%), from €112,273 to €32,053
mainly Contributions, distributions and other (-€136,628) and Receivables within one year (-€15,371)
- Receivables within one year +€15,371
up €15,371 (+75.2%), from €20,429 to €35,799
of which Other amounts receivable: +€9,773
- Tangible fixed assets +€6,481
up €6,481 (+71.9%), from €9,015 to €15,496
of which Furniture and vehicles: +€3,326
- Deferred charges and accrued income +€1,594
up €1,594 (+515%), from €310 to €1,904
- Profit (loss) carried forward -€128,779
down €128,779 (-100%), from €128,779 to €0
- Other debts +€69,311
new in 2025: €69,311
- Trade debts +€2,394
up €2,394 (+313%), from €765 to €3,159
- Tax, wage and social debts -€1,593
down €1,593 (-16.3%), from €9,765 to €8,172
of which Remuneration and social security: -€2,300
- Short-term financial debts +€1,461
up €1,461 (+1,169%), from €125 to €1,587
- Gross operating margin -€60,864
down €60,864 (-75.0%), from €81,157 to €20,292
- Taxes -€13,183
down €13,183 (-80.0%), from €16,482 to €3,299
- Financial charges +€2,275
up €2,275 (+353%), from €644 to €2,918
- Depreciation +€2,138
up €2,138 (+52.6%), from €4,065 to €6,202
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 | €142,026 | €85,347 | -€56,679 | -39.9% |
| Fixed assets | 21/28 | €9,015 | €15,591 | +€6,576 | +72.9% |
| Tangible fixed assets | 22/27 | €9,015 | €15,496 | +€6,481 | +71.9% |
| Plant, machinery and equipment | 23 | - | €3,155 | +€3,155 | |
| Furniture and vehicles | 24 | €9,015 | €12,342 | +€3,326 | +36.9% |
| Financial fixed assets | 28 | - | €95 | +€95 | |
| Current assets | 29/58 | €133,011 | €69,756 | -€63,255 | -47.6% |
| Amounts receivable within one year | 40/41 | €20,429 | €35,799 | +€15,371 | +75.2% |
| Trade receivables | 40 | €8,652 | €14,250 | +€5,598 | +64.7% |
| Other amounts receivable | 41 | €11,777 | €21,549 | +€9,773 | +83.0% |
| Cash at bank and in hand | 54/58 | €112,273 | €32,053 | -€80,219 | -71.5% |
| Deferred charges and accrued income | 490/1 | €310 | €1,904 | +€1,594 | +515% |
| Total equity and liabilities | 10/49 | €142,026 | €85,347 | -€56,679 | -39.9% |
| Equity | 10/15 | €131,279 | €2,500 | -€128,779 | -98.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €128,779 | €0 | -€128,779 | -100% |
| Amounts payable | 17/49 | €10,747 | €82,847 | +€72,101 | +671% |
| Amounts payable within one year | 42/48 | €10,655 | €82,227 | +€71,573 | +672% |
| Financial debts | 43 | €125 | €1,587 | +€1,461 | +1,169% |
| Credit institutions | 430/8 | €125 | €1,587 | +€1,461 | +1,169% |
| Trade debts | 44 | €765 | €3,159 | +€2,394 | +313% |
| Suppliers | 440/4 | €765 | €3,159 | +€2,394 | +313% |
| Taxes, remuneration and social security | 45 | €9,765 | €8,172 | -€1,593 | -16.3% |
| Taxes | 450/3 | €7,465 | €8,172 | +€707 | +9.5% |
| Remuneration and social security | 454/9 | €2,300 | €0 | -€2,300 | -100% |
| Other amounts payable | 47/48 | - | €69,311 | +€69,311 | |
| Accrued charges and deferred income | 492/3 | €92 | €620 | +€528 | +574% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,065 | €6,202 | +€2,138 | +52.6% |
| Other operating charges | 640/8 | €239 | €733 | +€494 | +207% |
| Gross operating margin | 9900 | €81,157 | €20,292 | -€60,864 | -75.0% |
| Operating profit (loss) | 9901 | €76,853 | €13,357 | -€63,496 | -82.6% |
| Financial income | 75/76B | €199 | €709 | +€510 | +256% |
| Recurring financial income | 75 | €199 | €709 | +€510 | +256% |
| Financial charges | 65/66B | €644 | €2,918 | +€2,275 | +353% |
| Recurring financial charges | 65 | €644 | €2,918 | +€2,275 | +353% |
| Profit (loss) for the period before taxes | 9903 | €76,408 | €11,147 | -€65,261 | -85.4% |
| Income taxes | 67/77 | €16,482 | €3,299 | -€13,183 | -80.0% |
| Profit (loss) for the period | 9904 | €59,926 | €7,848 | -€52,078 | -86.9% |
| Profit (loss) for the period to be appropriated | 9905 | €59,926 | €7,848 | -€52,078 | -86.9% |
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 28 October 2026 via checked.be.