NAUS 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.
NAUS CONSULTING
Largest movements
- Receivables within one year +€27,952
up €27,952 (+3,303%), from €846 to €28,798
of which Trade receivables: +€28,798
- Tangible fixed assets -€2,562
down €2,562 (-8.9%), from €28,706 to €26,145
of which Furniture and vehicles: -€1,853
- Cash -€2,545
down €2,545 (-84.3%), from €3,020 to €475
mainly Net result for the year (-€42,907) and Receivables within one year (-€27,952)
- Other debts +€55,576
up €55,576 (+218%), from €25,551 to €81,126
- Profit (loss) carried forward -€42,907
down €42,907 (-144%), from -€29,847 to -€72,754
- Tax, wage and social debts +€9,957
up €9,957 (+289%), from €3,444 to €13,401
of which Remuneration and social security: +€5,000
- Gross operating margin -€14,504
down €14,504 (-53.4%), from -€27,184 to -€41,687
- Other operating charges -€2,350
down €2,350 (-85.1%), from €2,760 to €410
- Financial income +€1,513
up €1,513 (+476%), from €318 to €1,831
- Depreciation -€806
down €806 (-23.9%), from €3,367 to €2,562
- Financial charges -€792
down €792, from €129 to -€662
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 | €61,696 | €84,911 | +€23,215 | +37.6% |
| Fixed assets | 21/28 | €28,746 | €26,185 | -€2,562 | -8.9% |
| Tangible fixed assets | 22/27 | €28,706 | €26,145 | -€2,562 | -8.9% |
| Land and buildings | 22 | €22,900 | €22,900 | = | 0.0% |
| Plant, machinery and equipment | 23 | €757 | €48 | -€709 | -93.7% |
| Furniture and vehicles | 24 | €5,050 | €3,197 | -€1,853 | -36.7% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €32,950 | €58,726 | +€25,776 | +78.2% |
| Amounts receivable within one year | 40/41 | €846 | €28,798 | +€27,952 | +3,303% |
| Trade receivables | 40 | €0 | €28,798 | +€28,798 | |
| Other amounts receivable | 41 | €846 | €0 | -€846 | -100% |
| Current investments | 50/53 | €28,713 | €29,453 | +€740 | +2.6% |
| Cash at bank and in hand | 54/58 | €3,020 | €475 | -€2,545 | -84.3% |
| Deferred charges and accrued income | 490/1 | €371 | €0 | -€371 | -100% |
| Total equity and liabilities | 10/49 | €61,696 | €84,911 | +€23,215 | +37.6% |
| Equity | 10/15 | €31,007 | -€11,900 | -€42,907 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €54,654 | €54,654 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,113 | €8,113 | = | 0.0% |
| Distributable reserves | 133 | €46,541 | €46,541 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€29,847 | -€72,754 | -€42,907 | -144% |
| Amounts payable | 17/49 | €30,689 | €96,811 | +€66,122 | +215% |
| Amounts payable within one year | 42/48 | €29,614 | €95,706 | +€66,092 | +223% |
| Financial debts | 43 | €173 | €491 | +€318 | +184% |
| Credit institutions | 430/8 | €173 | €491 | +€318 | +184% |
| Trade debts | 44 | €446 | €687 | +€241 | +54.1% |
| Suppliers | 440/4 | €446 | €687 | +€241 | +54.1% |
| Taxes, remuneration and social security | 45 | €3,444 | €13,401 | +€9,957 | +289% |
| Taxes | 450/3 | €3,444 | €8,401 | +€4,957 | +144% |
| Remuneration and social security | 454/9 | - | €5,000 | +€5,000 | |
| Other amounts payable | 47/48 | €25,551 | €81,126 | +€55,576 | +218% |
| Accrued charges and deferred income | 492/3 | €1,075 | €1,105 | +€30 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,367 | €2,562 | -€806 | -23.9% |
| Other operating charges | 640/8 | €2,760 | €410 | -€2,350 | -85.1% |
| Gross operating margin | 9900 | -€27,184 | -€41,687 | -€14,504 | -53.4% |
| Operating profit (loss) | 9901 | -€33,311 | -€44,659 | -€11,348 | -34.1% |
| Financial income | 75/76B | €318 | €1,831 | +€1,513 | +476% |
| Recurring financial income | 75 | €318 | €1,831 | +€1,513 | +476% |
| Financial charges | 65/66B | €129 | -€662 | -€792 | |
| Recurring financial charges | 65 | €129 | -€662 | -€792 | |
| Profit (loss) for the period before taxes | 9903 | -€33,123 | -€42,166 | -€9,043 | -27.3% |
| Income taxes | 67/77 | €192 | €741 | +€549 | +286% |
| Profit (loss) for the period | 9904 | -€33,315 | -€42,907 | -€9,592 | -28.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,315 | -€42,907 | -€9,592 | -28.8% |
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 24 October 2026 via checked.be.