NB CONSULT: 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.
What changed
NB CONSULT
NACE 66.220, Insurance agents and brokers
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€5,911
2023 · -€15,564+€9,653
Equity
€54,654
2023 · €60,565-€5,911
Cash
€1,071
2023 · €1,926-€855
Balance sheet total
€1.4m
2023 · €1.4m-€61,386
Largest movements
Assets
- Tangible fixed assets -€46,034
down €46,034 (-5.3%), from €874,762 to €828,729
of which Other tangible fixed assets: -€40,853
Equity and liabilities
- Debts after one year -€45,226
down €45,226 (-4.3%), from €1.1m to €1.0m
- Other debts -€21,324
down €21,324 (-23.1%), from €92,130 to €70,806
Income statement
- Staff costs -€7,255
down €7,255 (-3.6%), from €200,991 to €193,737
- Other operating charges -€5,915
down €5,915 (-58.4%), from €10,128 to €4,213
From the 2023 result to the 2024 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.
Result 2023
-€15,564
Gross operating margin
-€1,782
Staff costs
+€7,255
Depreciation
+€545
Other operating charges
+€5,915
Financial income
-€4
Financial charges
-€2,275
Result 2024
-€5,911
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€53,434
Investment
-€17,615
Financing
-€36,674
Cash 2023
€1,926
From operations (derived)
+€53,434
Net result for the year
-€5,911
Depreciation
+€64,367
Receivables within one year
+€13,779
Trade debts
-€4,602
Tax, wage and social debts
+€7,125
Other debts
-€21,324
Investment (derived)
-€17,615
Investment in fixed assets (net)
-€17,615
Financing
-€36,674
Debts after one year
-€45,226
Current portion of long-term debt
-€435
Short-term financial debts
+€8,987
Cash 2024
€1,071
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,420,825 | €1,359,439 | -€61,386 | -4.3% |
| Fixed assets | 21/28 | €880,427 | €833,674 | -€46,752 | -5.3% |
| Intangible fixed assets | 21 | €5,395 | €4,676 | -€719 | -13.3% |
| Tangible fixed assets | 22/27 | €874,762 | €828,729 | -€46,034 | -5.3% |
| Land and buildings | 22 | €602,665 | €589,881 | -€12,785 | -2.1% |
| Plant, machinery and equipment | 23 | €2,575 | €3,883 | +€1,308 | +50.8% |
| Furniture and vehicles | 24 | €24,136 | €30,431 | +€6,296 | +26.1% |
| Other tangible fixed assets | 26 | €245,387 | €204,534 | -€40,853 | -16.6% |
| Financial fixed assets | 28 | €270 | €270 | = | 0.0% |
| Current assets | 29/58 | €540,398 | €525,765 | -€14,633 | -2.7% |
| Amounts receivable within one year | 40/41 | €538,472 | €524,694 | -€13,779 | -2.6% |
| Trade receivables | 40 | €314,996 | €336,215 | +€21,220 | +6.7% |
| Other amounts receivable | 41 | €223,477 | €188,478 | -€34,999 | -15.7% |
| Cash at bank and in hand | 54/58 | €1,926 | €1,071 | -€855 | -44.4% |
| Total equity and liabilities | 10/49 | €1,420,825 | €1,359,439 | -€61,386 | -4.3% |
| Equity | 10/15 | €60,565 | €54,654 | -€5,911 | -9.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Outside capital | 11 | - | €6,200 | +€6,200 | |
| Other | 1109/19 | - | €6,200 | +€6,200 | |
| 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 | €52,505 | €46,594 | -€5,911 | -11.3% |
| Amounts payable | 17/49 | €1,360,260 | €1,304,784 | -€55,475 | -4.1% |
| Amounts payable after more than one year | 17 | €1,054,598 | €1,009,372 | -€45,226 | -4.3% |
| Financial debts | 170/4 | €1,054,598 | €1,009,372 | -€45,226 | -4.3% |
| Amounts payable within one year | 42/48 | €305,661 | €295,412 | -€10,249 | -3.4% |
| Current portion of amounts payable after more than one year | 42 | €67,741 | €67,305 | -€435 | -0.6% |
| Financial debts | 43 | €45,336 | €54,323 | +€8,987 | +19.8% |
| Credit institutions | 430/8 | €45,336 | €54,323 | +€8,987 | +19.8% |
| Trade debts | 44 | €8,341 | €3,739 | -€4,602 | -55.2% |
| Suppliers | 440/4 | €8,341 | €3,739 | -€4,602 | -55.2% |
| Taxes, remuneration and social security | 45 | €92,114 | €99,240 | +€7,125 | +7.7% |
| Taxes | 450/3 | €33,320 | €43,491 | +€10,171 | +30.5% |
| Remuneration and social security | 454/9 | €58,794 | €55,749 | -€3,045 | -5.2% |
| Other amounts payable | 47/48 | €92,130 | €70,806 | -€21,324 | -23.1% |
| Remuneration, social security and pensions | 62 | €200,991 | €193,737 | -€7,255 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,912 | €64,367 | -€545 | -0.8% |
| Other operating charges | 640/8 | €10,128 | €4,213 | -€5,915 | -58.4% |
| Gross operating margin | 9900 | €287,379 | €285,596 | -€1,782 | -0.6% |
| Operating profit (loss) | 9901 | €11,348 | €23,280 | +€11,932 | +105.2% |
| Financial income | 75/76B | €4 | €0 | -€4 | -99.5% |
| Recurring financial income | 75 | €4 | €0 | -€4 | -99.5% |
| Financial charges | 65/66B | €26,916 | €29,191 | +€2,275 | +8.5% |
| Recurring financial charges | 65 | €26,916 | €29,191 | +€2,275 | +8.5% |
| Profit (loss) for the period before taxes | 9903 | -€15,564 | -€5,911 | +€9,653 | +62.0% |
| Profit (loss) for the period | 9904 | -€15,564 | -€5,911 | +€9,653 | +62.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,564 | -€5,911 | +€9,653 | +62.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.