Nautilus 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.
Nautilus Consulting
Largest movements
- Cash +€92,327
up €92,327 (+216%), from €42,798 to €135,125
mainly Net result for the year (+€87,599) and Debts after one year (+€43,929)
- Tangible fixed assets +€74,633
new in 2025: €74,633
- Receivables within one year -€10,787
down €10,787 (-100%), from €10,787 to €0
- Reserves +€120,528
new in 2025: €120,528
- Debts after one year +€43,929
new in 2025: €43,929
- Profit (loss) carried forward -€32,929
no longer reported in 2025 (was €32,929)
- Tax, wage and social debts +€12,284
up €12,284 (+64.1%), from €19,160 to €31,443
of which Taxes: +€14,133
- Current portion of long-term debt +€11,681
new in 2025: €11,681
- Gross operating margin +€75,492
up €75,492 (+175%), from €43,241 to €118,733
- Taxes +€12,367
up €12,367 (+135%), from €9,137 to €21,504
- Depreciation +€7,717
up €7,717 (+767%), from €1,007 to €8,724
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 | €53,585 | €209,757 | +€156,172 | +291% |
| Fixed assets | 21/28 | - | €74,633 | +€74,633 | |
| Tangible fixed assets | 22/27 | - | €74,633 | +€74,633 | |
| Furniture and vehicles | 24 | - | €74,633 | +€74,633 | |
| Current assets | 29/58 | €53,585 | €135,125 | +€81,540 | +152% |
| Amounts receivable within one year | 40/41 | €10,787 | €0 | -€10,787 | -100% |
| Trade receivables | 40 | €10,787 | €0 | -€10,787 | -100% |
| Cash at bank and in hand | 54/58 | €42,798 | €135,125 | +€92,327 | +216% |
| Total equity and liabilities | 10/49 | €53,585 | €209,757 | +€156,172 | +291% |
| Equity | 10/15 | €33,929 | €121,528 | +€87,599 | +258% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €120,528 | +€120,528 | |
| Distributable reserves | 133 | - | €120,528 | +€120,528 | |
| Profit (loss) carried forward | 14 | €32,929 | - | -€32,929 | |
| Amounts payable | 17/49 | €19,656 | €88,229 | +€68,573 | +349% |
| Amounts payable after more than one year | 17 | - | €43,929 | +€43,929 | |
| Financial debts | 170/4 | - | €43,929 | +€43,929 | |
| Amounts payable within one year | 42/48 | €19,656 | €44,300 | +€24,644 | +125% |
| Current portion of amounts payable after more than one year | 42 | - | €11,681 | +€11,681 | |
| Trade debts | 44 | €42 | €545 | +€502 | +1,186% |
| Suppliers | 440/4 | €42 | €545 | +€502 | +1,186% |
| Taxes, remuneration and social security | 45 | €19,160 | €31,443 | +€12,284 | +64.1% |
| Taxes | 450/3 | €17,014 | €31,148 | +€14,133 | +83.1% |
| Remuneration and social security | 454/9 | €2,145 | €296 | -€1,850 | -86.2% |
| Other amounts payable | 47/48 | €454 | €631 | +€177 | +39.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,007 | €8,724 | +€7,717 | +767% |
| Other operating charges | 640/8 | - | €66 | +€66 | |
| Gross operating margin | 9900 | €43,241 | €118,733 | +€75,492 | +175% |
| Operating profit (loss) | 9901 | €42,234 | €109,943 | +€67,709 | +160% |
| Financial income | 75/76B | - | €177 | +€177 | |
| Recurring financial income | 75 | - | €177 | +€177 | |
| Financial charges | 65/66B | €168 | €1,018 | +€849 | +505% |
| Recurring financial charges | 65 | €168 | €1,018 | +€849 | +505% |
| Profit (loss) for the period before taxes | 9903 | €42,066 | €109,103 | +€67,037 | +159% |
| Income taxes | 67/77 | €9,137 | €21,504 | +€12,367 | +135% |
| Profit (loss) for the period | 9904 | €32,929 | €87,599 | +€54,670 | +166% |
| Profit (loss) for the period to be appropriated | 9905 | €32,929 | €87,599 | +€54,670 | +166% |
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.