NAVIS 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.
NAVIS CONSULTING
Largest movements
- Receivables within one year +€23,068
up €23,068 (+110%), from €20,931 to €43,999
- Tangible fixed assets -€11,116
down €11,116 (-3.5%), from €318,435 to €307,320
of which Land and buildings: -€10,455
- Profit (loss) carried forward +€36,878
up €36,878 (+16.9%), from €218,084 to €254,962
- Debts after one year -€17,155
down €17,155 (-8.2%), from €209,100 to €191,945
- Trade debts -€12,648
down €12,648 (-81.8%), from €15,460 to €2,811
- Gross operating margin +€8,344
up €8,344 (+6.9%), from €120,423 to €128,766
- Taxes +€2,215
up €2,215 (+9.1%), from €24,363 to €26,578
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 | €563,594 | €577,196 | +€13,602 | +2.4% |
| Fixed assets | 21/28 | €318,475 | €307,360 | -€11,116 | -3.5% |
| Tangible fixed assets | 22/27 | €318,435 | €307,320 | -€11,116 | -3.5% |
| Land and buildings | 22 | €317,217 | €306,762 | -€10,455 | -3.3% |
| Furniture and vehicles | 24 | €1,219 | €558 | -€661 | -54.2% |
| Financial fixed assets | 28 | €40 | €40 | = | 0.0% |
| Current assets | 29/58 | €245,118 | €269,836 | +€24,718 | +10.1% |
| Amounts receivable within one year | 40/41 | €20,931 | €43,999 | +€23,068 | +110% |
| Trade receivables | 40 | €20,931 | €43,999 | +€23,068 | +110% |
| Cash at bank and in hand | 54/58 | €223,873 | €225,575 | +€1,702 | +0.8% |
| Deferred charges and accrued income | 490/1 | €314 | €262 | -€52 | -16.5% |
| Total equity and liabilities | 10/49 | €563,594 | €577,196 | +€13,602 | +2.4% |
| Equity | 10/15 | €238,544 | €275,422 | +€36,878 | +15.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €218,084 | €254,962 | +€36,878 | +16.9% |
| Amounts payable | 17/49 | €325,049 | €301,773 | -€23,276 | -7.2% |
| Amounts payable after more than one year | 17 | €209,100 | €191,945 | -€17,155 | -8.2% |
| Financial debts | 170/4 | €209,100 | €191,945 | -€17,155 | -8.2% |
| Amounts payable within one year | 42/48 | €115,950 | €109,828 | -€6,121 | -5.3% |
| Current portion of amounts payable after more than one year | 42 | €16,918 | €17,155 | +€237 | +1.4% |
| Trade debts | 44 | €15,460 | €2,811 | -€12,648 | -81.8% |
| Suppliers | 440/4 | €15,460 | €2,811 | -€12,648 | -81.8% |
| Taxes, remuneration and social security | 45 | €41,072 | €41,920 | +€848 | +2.1% |
| Taxes | 450/3 | €38,148 | €39,017 | +€870 | +2.3% |
| Remuneration and social security | 454/9 | €2,924 | €2,903 | -€22 | -0.7% |
| Other amounts payable | 47/48 | €42,500 | €47,943 | +€5,443 | +12.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,116 | €11,116 | = | 0.0% |
| Other operating charges | 640/8 | €2,557 | €2,637 | +€80 | +3.1% |
| Gross operating margin | 9900 | €120,423 | €128,766 | +€8,344 | +6.9% |
| Operating profit (loss) | 9901 | €106,750 | €115,013 | +€8,263 | +7.7% |
| Financial income | 75/76B | €1,970 | €1,862 | -€108 | -5.5% |
| Recurring financial income | 75 | €1,970 | €1,862 | -€108 | -5.5% |
| Financial charges | 65/66B | €3,428 | €3,419 | -€9 | -0.3% |
| Recurring financial charges | 65 | €3,428 | €3,419 | -€9 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €105,292 | €113,456 | +€8,164 | +7.8% |
| Income taxes | 67/77 | €24,363 | €26,578 | +€2,215 | +9.1% |
| Profit (loss) for the period | 9904 | €80,930 | €86,878 | +€5,948 | +7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €80,930 | €86,878 | +€5,948 | +7.4% |
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.