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
- Current investments +€100,000
up €100,000, from €0 to €100,000
- Cash -€57,892
down €57,892 (-33.4%), from €173,153 to €115,261
mainly Current investments (-€100,000) and Contributions, distributions and other (-€100,000)
- Tangible fixed assets +€5,968
up €5,968 (+36.1%), from €16,532 to €22,500
of which Other tangible fixed assets: +€4,359
- Receivables within one year +€5,281
up €5,281 (+24.8%), from €21,296 to €26,577
of which Other amounts receivable: +€4,216
- Profit (loss) carried forward -€137,601
down €137,601 (-100%), from €137,601 to €0
- Other debts +€97,418
up €97,418 (+3,773%), from €2,582 to €100,000
- Reserves +€89,661
up €89,661 (+183%), from €48,937 to €138,598
- Tax, wage and social debts +€3,912
up €3,912 (+22.6%), from €17,311 to €21,224
of which Taxes: +€3,912
- Gross operating margin -€22,605
down €22,605 (-24.3%), from €92,957 to €70,352
- Taxes -€6,247
down €6,247 (-32.2%), from €19,405 to €13,158
- Financial income -€2,512
down €2,512 (-82.5%), from €3,047 to €535
of which Financial income: -€2,512
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 | €213,160 | €266,351 | +€53,191 | +25.0% |
| Fixed assets | 21/28 | €16,532 | €22,500 | +€5,968 | +36.1% |
| Tangible fixed assets | 22/27 | €16,532 | €22,500 | +€5,968 | +36.1% |
| Plant, machinery and equipment | 23 | €478 | €269 | -€209 | -43.8% |
| Furniture and vehicles | 24 | €2,164 | €3,982 | +€1,818 | +84.0% |
| Other tangible fixed assets | 26 | €13,890 | €18,249 | +€4,359 | +31.4% |
| Current assets | 29/58 | €196,629 | €243,851 | +€47,223 | +24.0% |
| Amounts receivable within one year | 40/41 | €21,296 | €26,577 | +€5,281 | +24.8% |
| Trade receivables | 40 | €21,296 | €22,361 | +€1,065 | +5.0% |
| Other amounts receivable | 41 | - | €4,216 | +€4,216 | |
| Current investments | 50/53 | €0 | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €173,153 | €115,261 | -€57,892 | -33.4% |
| Deferred charges and accrued income | 490/1 | €2,180 | €2,014 | -€166 | -7.6% |
| Total equity and liabilities | 10/49 | €213,160 | €266,351 | +€53,191 | +25.0% |
| Equity | 10/15 | €191,537 | €143,598 | -€47,940 | -25.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €48,937 | €138,598 | +€89,661 | +183% |
| Distributable reserves | 133 | €48,937 | €138,598 | +€89,661 | +183% |
| Profit (loss) carried forward | 14 | €137,601 | €0 | -€137,601 | -100% |
| Amounts payable | 17/49 | €21,623 | €122,753 | +€101,130 | +468% |
| Amounts payable within one year | 42/48 | €20,340 | €121,753 | +€101,414 | +499% |
| Current portion of amounts payable after more than one year | 42 | €0 | €32 | +€32 | |
| Trade debts | 44 | €446 | €498 | +€51 | +11.5% |
| Suppliers | 440/4 | €446 | €498 | +€51 | +11.5% |
| Taxes, remuneration and social security | 45 | €17,311 | €21,224 | +€3,912 | +22.6% |
| Taxes | 450/3 | €14,061 | €17,974 | +€3,912 | +27.8% |
| Remuneration and social security | 454/9 | €3,250 | €3,250 | = | 0.0% |
| Other amounts payable | 47/48 | €2,582 | €100,000 | +€97,418 | +3,773% |
| Accrued charges and deferred income | 492/3 | €1,284 | €1,000 | -€284 | -22.1% |
| Non-recurring operating income | 76A | - | €9,232 | +€9,232 | |
| Remuneration, social security and pensions | 62 | €489 | €575 | +€86 | +17.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,858 | €4,111 | +€253 | +6.5% |
| Other operating charges | 640/8 | €771 | €649 | -€122 | -15.8% |
| Gross operating margin | 9900 | €92,957 | €70,352 | -€22,605 | -24.3% |
| Operating profit (loss) | 9901 | €87,839 | €65,017 | -€22,822 | -26.0% |
| Financial income | 75/76B | €3,047 | €535 | -€2,512 | -82.5% |
| Recurring financial income | 75 | €3,047 | €535 | -€2,512 | -82.5% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €50 | €334 | +€284 | +569% |
| Recurring financial charges | 65 | €50 | €334 | +€284 | +569% |
| Profit (loss) for the period before taxes | 9903 | €90,836 | €65,218 | -€25,618 | -28.2% |
| Income taxes | 67/77 | €19,405 | €13,158 | -€6,247 | -32.2% |
| Profit (loss) for the period | 9904 | €71,431 | €52,060 | -€19,370 | -27.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,431 | €52,060 | -€19,370 | -27.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.