NB 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.
NB CONSULTING
Largest movements
- Receivables within one year -€61,589
down €61,589 (-64.9%), from €94,959 to €33,370
of which Other amounts receivable: -€31,158
- Tangible fixed assets -€15,939
down €15,939 (-7.4%), from €215,528 to €199,589
of which Land and buildings: -€19,981
- Profit (loss) carried forward -€30,859
down €30,859 (-126%), from -€24,552 to -€55,411
- Debts after one year -€25,077
down €25,077 (-16.8%), from €149,592 to €124,515
- Tax, wage and social debts -€13,475
down €13,475 (-55.5%), from €24,276 to €10,801
- Other debts -€4,930
down €4,930 (-89.5%), from €5,509 to €579
- Turnover -€92,104
down €92,104 (-65.4%), from €140,907 to €48,803
- Gross operating margin -€61,932
down €61,932 (-92.8%), from €66,719 to €4,786
- Taxes -€10,468
down €10,468 (-100%), from €10,468 to €0
- Other operating charges -€1,449
down €1,449 (-75.6%), from €1,916 to €467
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 | €338,493 | €260,970 | -€77,523 | -22.9% |
| Fixed assets | 21/28 | €215,528 | €199,589 | -€15,939 | -7.4% |
| Tangible fixed assets | 22/27 | €215,528 | €199,589 | -€15,939 | -7.4% |
| Land and buildings | 22 | €207,443 | €187,462 | -€19,981 | -9.6% |
| Plant, machinery and equipment | 23 | €2,045 | €7,095 | +€5,050 | +247% |
| Furniture and vehicles | 24 | €6,040 | €5,033 | -€1,008 | -16.7% |
| Current assets | 29/58 | €122,965 | €61,380 | -€61,584 | -50.1% |
| Amounts receivable after more than one year | 29 | €28,000 | €28,000 | = | 0.0% |
| Other amounts receivable | 291 | €28,000 | €28,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €94,959 | €33,370 | -€61,589 | -64.9% |
| Trade receivables | 40 | €30,432 | €0 | -€30,432 | -100% |
| Other amounts receivable | 41 | €64,527 | €33,370 | -€31,158 | -48.3% |
| Cash at bank and in hand | 54/58 | €6 | €11 | +€5 | +80.4% |
| Total equity and liabilities | 10/49 | €338,493 | €260,970 | -€77,523 | -22.9% |
| Equity | 10/15 | €127,301 | €96,442 | -€30,859 | -24.2% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €76,854 | €76,854 | = | 0.0% |
| Distributable reserves | 133 | €76,854 | €76,854 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,552 | -€55,411 | -€30,859 | -126% |
| Amounts payable | 17/49 | €211,192 | €164,528 | -€46,664 | -22.1% |
| Amounts payable after more than one year | 17 | €149,592 | €124,515 | -€25,077 | -16.8% |
| Financial debts | 170/4 | €149,592 | €124,515 | -€25,077 | -16.8% |
| Amounts payable within one year | 42/48 | €61,599 | €40,012 | -€21,587 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €26,256 | €24,961 | -€1,295 | -4.9% |
| Trade debts | 44 | €5,559 | €3,672 | -€1,887 | -33.9% |
| Suppliers | 440/4 | €5,559 | €3,672 | -€1,887 | -33.9% |
| Taxes, remuneration and social security | 45 | €24,276 | €10,801 | -€13,475 | -55.5% |
| Taxes | 450/3 | €24,276 | €10,801 | -€13,475 | -55.5% |
| Other amounts payable | 47/48 | €5,509 | €579 | -€4,930 | -89.5% |
| Turnover | 70 | €140,907 | €48,803 | -€92,104 | -65.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,453 | €28,477 | +€1,024 | +3.7% |
| Other operating charges | 640/8 | €1,916 | €467 | -€1,449 | -75.6% |
| Gross operating margin | 9900 | €66,719 | €4,786 | -€61,932 | -92.8% |
| Operating profit (loss) | 9901 | €37,351 | -€24,157 | -€61,508 | |
| Financial income | 75/76B | €128 | €869 | +€741 | +579% |
| Recurring financial income | 75 | €128 | €869 | +€741 | +579% |
| Financial charges | 65/66B | €7,977 | €7,571 | -€406 | -5.1% |
| Recurring financial charges | 65 | €7,977 | €7,571 | -€406 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €29,502 | -€30,859 | -€60,361 | |
| Income taxes | 67/77 | €10,468 | €0 | -€10,468 | -100% |
| Profit (loss) for the period | 9904 | €19,033 | -€30,859 | -€49,893 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,033 | -€30,859 | -€49,893 |
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 22 October 2026 via checked.be.