Native Consulting: what changed
Two fiscal 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.
Native Consulting
Largest movements
- Current investments +€20,000
up €20,000 (+100.0%), from €20,000 to €40,000
- Receivables within one year -€1,997
down €1,997 (-23.1%), from €8,652 to €6,655
- Deferred charges and accrued income +€918
up €918 (+186.8%), from €492 to €1,410
- Reserves +€15,400
up €15,400 (+28.6%), from €53,900 to €69,300
- Trade debts +€1,081
up €1,081 (+167.6%), from €645 to €1,726
- Tax, wage and social debts +€1,026
up €1,026 (+14.1%), from €7,301 to €8,327
of which Taxes: +€1,026
- Gross operating margin +€7,556
up €7,556 (+50.7%), from €14,912 to €22,467
- Taxes +€1,567
up €1,567 (+62.9%), from €2,492 to €4,058
- Financial income +€460
up €460 (+38641.2%), from €1 to €461
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 | €66,940 | €84,887 | +€17,947 | +26.8% |
| Fixed assets | 21/28 | €1,080 | €758 | -€322 | -29.8% |
| Tangible fixed assets | 22/27 | €1,080 | €758 | -€322 | -29.8% |
| Plant, machinery and equipment | 23 | €1,080 | €758 | -€322 | -29.8% |
| Current assets | 29/58 | €65,860 | €84,130 | +€18,270 | +27.7% |
| Amounts receivable within one year | 40/41 | €8,652 | €6,655 | -€1,997 | -23.1% |
| Trade receivables | 40 | €8,652 | €6,655 | -€1,997 | -23.1% |
| Current investments | 50/53 | €20,000 | €40,000 | +€20,000 | +100.0% |
| Cash at bank and in hand | 54/58 | €36,717 | €36,065 | -€652 | -1.8% |
| Deferred charges and accrued income | 490/1 | €492 | €1,410 | +€918 | +186.8% |
| Total equity and liabilities | 10/49 | €66,940 | €84,887 | +€17,947 | +26.8% |
| Equity | 10/15 | €58,994 | €74,332 | +€15,338 | +26.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €53,900 | €69,300 | +€15,400 | +28.6% |
| Distributable reserves | 133 | €53,900 | €69,300 | +€15,400 | +28.6% |
| Profit (loss) carried forward | 14 | €94 | €32 | -€62 | -65.7% |
| Amounts payable | 17/49 | €7,946 | €10,555 | +€2,609 | +32.8% |
| Amounts payable within one year | 42/48 | €7,946 | €10,555 | +€2,609 | +32.8% |
| Trade debts | 44 | €645 | €1,726 | +€1,081 | +167.6% |
| Suppliers | 440/4 | €645 | €1,726 | +€1,081 | +167.6% |
| Taxes, remuneration and social security | 45 | €7,301 | €8,327 | +€1,026 | +14.1% |
| Taxes | 450/3 | €7,301 | €8,327 | +€1,026 | +14.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €502 | +€502 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | €322 | = | 0.0% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €14,912 | €22,467 | +€7,556 | +50.7% |
| Operating profit (loss) | 9901 | €14,589 | €22,001 | +€7,412 | +50.8% |
| Financial income | 75/76B | €1 | €461 | +€460 | +38641.2% |
| Recurring financial income | 75 | €1 | €461 | +€460 | +38641.2% |
| Financial charges | 65/66B | €3,034 | €3,065 | +€32 | +1.0% |
| Recurring financial charges | 65 | €3,034 | €3,065 | +€32 | +1.0% |
| Profit (loss) for the period before taxes | 9903 | €11,556 | €19,397 | +€7,840 | +67.8% |
| Income taxes | 67/77 | €2,492 | €4,058 | +€1,567 | +62.9% |
| Profit (loss) for the period | 9904 | €9,065 | €15,338 | +€6,273 | +69.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,065 | €15,338 | +€6,273 | +69.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.