NB Consultancy: 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 Consultancy
Largest movements
- Receivables within one year +€63,636
up €63,636 (+296%), from €21,463 to €85,099
of which Other amounts receivable: +€37,086
- Cash +€27,252
up €27,252 (+176,385%), from €15 to €27,267
mainly Net result for the year (+€35,580) and Accrued charges and deferred income (+€34,349)
- Financial fixed assets +€10,000
new in 2025: €10,000
- Profit (loss) carried forward +€35,580
up €35,580 (+2,408%), from €1,478 to €37,058
- Accrued charges and deferred income +€34,349
up €34,349 (+8,520%), from €403 to €34,753
- Other debts +€22,378
new in 2025: €22,378
- Tax, wage and social debts +€7,071
new in 2025: €7,071
- Trade debts +€1,509
up €1,509 (+16.8%), from €8,992 to €10,501
- Gross operating margin +€50,997
up €50,997 (+650%), from €7,847 to €58,845
- Other operating charges +€17,520
new in 2025: €17,520
- Taxes +€7,071
new in 2025: €7,071
- Financial income +€1,462
new in 2025: €1,462
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 | €21,479 | €122,366 | +€100,888 | +470% |
| Fixed assets | 21/28 | - | €10,000 | +€10,000 | |
| Financial fixed assets | 28 | - | €10,000 | +€10,000 | |
| Current assets | 29/58 | €21,479 | €112,366 | +€90,888 | +423% |
| Amounts receivable within one year | 40/41 | €21,463 | €85,099 | +€63,636 | +296% |
| Trade receivables | 40 | €19,388 | €45,938 | +€26,550 | +137% |
| Other amounts receivable | 41 | €2,075 | €39,162 | +€37,086 | +1,787% |
| Cash at bank and in hand | 54/58 | €15 | €27,267 | +€27,252 | +176,385% |
| Total equity and liabilities | 10/49 | €21,479 | €122,366 | +€100,888 | +470% |
| Equity | 10/15 | €12,084 | €47,664 | +€35,580 | +294% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,406 | €4,406 | = | 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% |
| Distributable reserves | 133 | €2,546 | €2,546 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,478 | €37,058 | +€35,580 | +2,408% |
| Amounts payable | 17/49 | €9,395 | €74,703 | +€65,308 | +695% |
| Amounts payable within one year | 42/48 | €8,992 | €39,950 | +€30,958 | +344% |
| Trade debts | 44 | €8,992 | €10,501 | +€1,509 | +16.8% |
| Suppliers | 440/4 | €8,992 | €10,501 | +€1,509 | +16.8% |
| Taxes, remuneration and social security | 45 | - | €7,071 | +€7,071 | |
| Taxes | 450/3 | - | €7,071 | +€7,071 | |
| Other amounts payable | 47/48 | - | €22,378 | +€22,378 | |
| Accrued charges and deferred income | 492/3 | €403 | €34,753 | +€34,349 | +8,520% |
| Other operating charges | 640/8 | - | €17,520 | +€17,520 | |
| Gross operating margin | 9900 | €7,847 | €58,845 | +€50,997 | +650% |
| Operating profit (loss) | 9901 | €7,847 | €41,324 | +€33,477 | +427% |
| Financial income | 75/76B | - | €1,462 | +€1,462 | |
| Recurring financial income | 75 | - | €1,462 | +€1,462 | |
| Financial charges | 65/66B | €45 | €135 | +€90 | +199% |
| Recurring financial charges | 65 | €45 | €135 | +€90 | +199% |
| Profit (loss) for the period before taxes | 9903 | €7,802 | €42,651 | +€34,849 | +447% |
| Income taxes | 67/77 | - | €7,071 | +€7,071 | |
| Profit (loss) for the period | 9904 | €7,802 | €35,580 | +€27,778 | +356% |
| Profit (loss) for the period to be appropriated | 9905 | €7,802 | €35,580 | +€27,778 | +356% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.