NAVI CONSEILS: 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.
NAVI CONSEILS
Largest movements
- Receivables within one year -€8,186
down €8,186 (-36.4%), from €22,475 to €14,288
of which Trade receivables: -€6,693
- Cash +€1,211
up €1,211 (+2.4%), from €49,549 to €50,760
mainly Net result for the year (+€32,579) and Other debts (+€19,058)
- Tax, wage and social debts -€19,684
down €19,684 (-66.8%), from €29,454 to €9,770
- Other debts +€19,058
up €19,058 (+64.2%), from €29,700 to €48,759
- Profit (loss) carried forward -€9,226
no longer reported in 2025 (was €9,226)
- Trade debts +€2,468
up €2,468 (+76.6%), from €3,222 to €5,690
- Gross operating margin -€760
down €760 (-1.8%), from €42,373 to €41,613
- Taxes -€638
down €638 (-7.4%), from €8,631 to €7,993
- Financial income -€567
no longer reported in 2025 (was €567)
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 | €72,602 | €65,218 | -€7,383 | -10.2% |
| Fixed assets | 21/28 | €578 | €170 | -€408 | -70.6% |
| Tangible fixed assets | 22/27 | €578 | €170 | -€408 | -70.6% |
| Furniture and vehicles | 24 | €578 | €170 | -€408 | -70.6% |
| Current assets | 29/58 | €72,024 | €65,048 | -€6,976 | -9.7% |
| Amounts receivable within one year | 40/41 | €22,475 | €14,288 | -€8,186 | -36.4% |
| Trade receivables | 40 | €18,975 | €12,282 | -€6,693 | -35.3% |
| Other amounts receivable | 41 | €3,500 | €2,007 | -€1,493 | -42.7% |
| Cash at bank and in hand | 54/58 | €49,549 | €50,760 | +€1,211 | +2.4% |
| Total equity and liabilities | 10/49 | €72,602 | €65,218 | -€7,383 | -10.2% |
| Equity | 10/15 | €10,226 | €1,000 | -€9,226 | -90.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,226 | - | -€9,226 | |
| Amounts payable | 17/49 | €62,376 | €64,218 | +€1,842 | +3.0% |
| Amounts payable within one year | 42/48 | €62,376 | €64,218 | +€1,842 | +3.0% |
| Trade debts | 44 | €3,222 | €5,690 | +€2,468 | +76.6% |
| Suppliers | 440/4 | €3,222 | €5,690 | +€2,468 | +76.6% |
| Taxes, remuneration and social security | 45 | €29,454 | €9,770 | -€19,684 | -66.8% |
| Taxes | 450/3 | €29,454 | €9,770 | -€19,684 | -66.8% |
| Other amounts payable | 47/48 | €29,700 | €48,759 | +€19,058 | +64.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €426 | €408 | -€19 | -4.4% |
| Other operating charges | 640/8 | €387 | €408 | +€20 | +5.3% |
| Gross operating margin | 9900 | €42,373 | €41,613 | -€760 | -1.8% |
| Operating profit (loss) | 9901 | €41,559 | €40,798 | -€762 | -1.8% |
| Financial income | 75/76B | €567 | - | -€567 | |
| Recurring financial income | 75 | €567 | - | -€567 | |
| Financial charges | 65/66B | €153 | €226 | +€73 | +47.3% |
| Recurring financial charges | 65 | €153 | €226 | +€73 | +47.3% |
| Profit (loss) for the period before taxes | 9903 | €41,973 | €40,572 | -€1,401 | -3.3% |
| Income taxes | 67/77 | €8,631 | €7,993 | -€638 | -7.4% |
| Profit (loss) for the period | 9904 | €33,342 | €32,579 | -€763 | -2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,342 | €32,579 | -€763 | -2.3% |
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 10 October 2026 via checked.be.