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 +€8,145
up €8,145 (+112%), from €7,292 to €15,437
of which Other amounts receivable: +€7,931
- Cash +€6,856
up €6,856 (+56.7%), from €12,099 to €18,955
mainly Tax, wage and social debts (+€16,341) and Depreciation (+€14,596)
- Tangible fixed assets +€1,252
up €1,252 (+3.0%), from €41,432 to €42,684
of which Other tangible fixed assets: +€11,721
- Deferred charges and accrued income -€850
down €850 (-70.8%), from €1,200 to €350
- Tax, wage and social debts +€16,341
up €16,341 (+172%), from €9,513 to €25,854
- Trade debts -€12,620
down €12,620 (-82.7%), from €15,260 to €2,641
- Profit (loss) carried forward +€11,682
up €11,682 (+32.2%), from €36,250 to €47,932
- Depreciation +€1,179
up €1,179 (+8.8%), from €13,417 to €14,596
- Financial charges +€723
up €723 (+39.1%), from €1,849 to €2,572
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 | €62,023 | €77,427 | +€15,403 | +24.8% |
| Fixed assets | 21/28 | €41,432 | €42,684 | +€1,252 | +3.0% |
| Tangible fixed assets | 22/27 | €41,432 | €42,684 | +€1,252 | +3.0% |
| Furniture and vehicles | 24 | €39,126 | €28,658 | -€10,469 | -26.8% |
| Other tangible fixed assets | 26 | €2,306 | €14,027 | +€11,721 | +508% |
| Current assets | 29/58 | €20,591 | €34,742 | +€14,151 | +68.7% |
| Amounts receivable within one year | 40/41 | €7,292 | €15,437 | +€8,145 | +112% |
| Trade receivables | 40 | - | €214 | +€214 | |
| Other amounts receivable | 41 | €7,292 | €15,223 | +€7,931 | +109% |
| Cash at bank and in hand | 54/58 | €12,099 | €18,955 | +€6,856 | +56.7% |
| Deferred charges and accrued income | 490/1 | €1,200 | €350 | -€850 | -70.8% |
| Total equity and liabilities | 10/49 | €62,023 | €77,427 | +€15,403 | +24.8% |
| Equity | 10/15 | €37,250 | €48,932 | +€11,682 | +31.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,250 | €47,932 | +€11,682 | +32.2% |
| Amounts payable | 17/49 | €24,773 | €28,495 | +€3,721 | +15.0% |
| Amounts payable within one year | 42/48 | €24,773 | €28,495 | +€3,721 | +15.0% |
| Trade debts | 44 | €15,260 | €2,641 | -€12,620 | -82.7% |
| Suppliers | 440/4 | €15,260 | €2,641 | -€12,620 | -82.7% |
| Taxes, remuneration and social security | 45 | €9,513 | €25,854 | +€16,341 | +172% |
| Taxes | 450/3 | €9,513 | €25,854 | +€16,341 | +172% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,417 | €14,596 | +€1,179 | +8.8% |
| Other operating charges | 640/8 | €757 | €1,032 | +€275 | +36.4% |
| Gross operating margin | 9900 | €37,338 | €37,363 | +€25 | +0.1% |
| Operating profit (loss) | 9901 | €23,164 | €21,735 | -€1,429 | -6.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,849 | €2,572 | +€723 | +39.1% |
| Recurring financial charges | 65 | €1,849 | €2,572 | +€723 | +39.1% |
| Profit (loss) for the period before taxes | 9903 | €21,314 | €19,163 | -€2,152 | -10.1% |
| Income taxes | 67/77 | €7,538 | €7,481 | -€57 | -0.8% |
| Profit (loss) for the period | 9904 | €13,776 | €11,682 | -€2,094 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €13,776 | €11,682 | -€2,094 | -15.2% |
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 16 October 2026 via checked.be.