NB CONSULT: 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.
NB CONSULT
Largest movements
- Cash +€16,069
up €16,069 (+48.4%), from €33,231 to €49,300
mainly Advances received (+€12,000) and Depreciation (+€6,638)
- Tangible fixed assets -€6,638
down €6,638 (-17.3%), from €38,271 to €31,634
- Receivables within one year +€3,250
up €3,250 (+8.1%), from €40,234 to €43,484
of which Other amounts receivable: +€12,000
- Deferred charges and accrued income +€1,389
new in 2025: €1,389
- Advances received +€12,000
new in 2025: €12,000
- Other debts +€6,264
up €6,264 (+57.2%), from €10,944 to €17,208
- Reserves -€3,000
down €3,000 (-6.4%), from €46,860 to €43,860
- Trade debts -€1,529
down €1,529 (-39.8%), from €3,841 to €2,313
- Gross operating margin -€4,742
down €4,742 (-20.7%), from €22,950 to €18,208
- Depreciation -€1,870
down €1,870 (-22.0%), from €8,508 to €6,638
- Financial income -€323
down €323 (-80.6%), from €400 to €78
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 | €111,736 | €125,806 | +€14,070 | +12.6% |
| Fixed assets | 21/28 | €38,271 | €31,634 | -€6,638 | -17.3% |
| Tangible fixed assets | 22/27 | €38,271 | €31,634 | -€6,638 | -17.3% |
| Land and buildings | 22 | €25,193 | €23,837 | -€1,356 | -5.4% |
| Plant, machinery and equipment | 23 | €5,406 | €2,799 | -€2,607 | -48.2% |
| Furniture and vehicles | 24 | €7,672 | €4,998 | -€2,675 | -34.9% |
| Current assets | 29/58 | €73,465 | €94,173 | +€20,708 | +28.2% |
| Amounts receivable within one year | 40/41 | €40,234 | €43,484 | +€3,250 | +8.1% |
| Trade receivables | 40 | €40,234 | €31,484 | -€8,750 | -21.7% |
| Other amounts receivable | 41 | - | €12,000 | +€12,000 | |
| Cash at bank and in hand | 54/58 | €33,231 | €49,300 | +€16,069 | +48.4% |
| Deferred charges and accrued income | 490/1 | - | €1,389 | +€1,389 | |
| Total equity and liabilities | 10/49 | €111,736 | €125,806 | +€14,070 | +12.6% |
| Equity | 10/15 | €91,578 | €89,706 | -€1,873 | -2.0% |
| Contributions | 10/11 | €16,218 | €16,218 | = | 0.0% |
| Reserves | 13 | €46,860 | €43,860 | -€3,000 | -6.4% |
| Distributable reserves | 133 | €46,860 | €43,860 | -€3,000 | -6.4% |
| Profit (loss) carried forward | 14 | €28,500 | €29,627 | +€1,127 | +4.0% |
| Amounts payable | 17/49 | €20,158 | €36,101 | +€15,942 | +79.1% |
| Amounts payable within one year | 42/48 | €20,158 | €36,101 | +€15,942 | +79.1% |
| Trade debts | 44 | €3,841 | €2,313 | -€1,529 | -39.8% |
| Suppliers | 440/4 | €3,841 | €2,313 | -€1,529 | -39.8% |
| Advances received on contracts in progress | 46 | - | €12,000 | +€12,000 | |
| Taxes, remuneration and social security | 45 | €5,372 | €4,580 | -€793 | -14.8% |
| Taxes | 450/3 | €5,372 | €4,580 | -€793 | -14.8% |
| Other amounts payable | 47/48 | €10,944 | €17,208 | +€6,264 | +57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,508 | €6,638 | -€1,870 | -22.0% |
| Other operating charges | 640/8 | €2,674 | €2,569 | -€105 | -3.9% |
| Gross operating margin | 9900 | €22,950 | €18,208 | -€4,742 | -20.7% |
| Operating profit (loss) | 9901 | €11,768 | €9,002 | -€2,766 | -23.5% |
| Financial income | 75/76B | €400 | €78 | -€323 | -80.6% |
| Recurring financial income | 75 | €400 | €78 | -€323 | -80.6% |
| Financial charges | 65/66B | €79 | €75 | -€4 | -5.6% |
| Recurring financial charges | 65 | €79 | €75 | -€4 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €12,089 | €9,004 | -€3,085 | -25.5% |
| Income taxes | 67/77 | €3,973 | €3,877 | -€96 | -2.4% |
| Profit (loss) for the period | 9904 | €8,116 | €5,127 | -€2,988 | -36.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,116 | €5,127 | -€2,988 | -36.8% |
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 12 October 2026 via checked.be.