NBA 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.
NBA CONSULT
Largest movements
- Stocks and contracts -€66,917
down €66,917 (-71.5%), from €93,580 to €26,663
- Cash +€45,783
up €45,783 (+781%), from €5,859 to €51,642
mainly Stocks and contracts (+€66,917) and Net result for the year (+€30,353)
- Trade debts -€52,783
down €52,783 (-19.7%), from €268,442 to €215,659
- Profit (loss) carried forward +€30,353
up €30,353 (+526%), from €5,773 to €36,126
- Gross operating margin +€43,931
up €43,931 (+532%), from €8,251 to €52,182
- Other operating charges -€11,034
down €11,034 (-34.4%), from €32,082 to €21,048
- Taxes -€3,394
no longer reported in 2025 (was €3,394)
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 | €286,560 | €263,951 | -€22,608 | -7.9% |
| Fixed assets | 21/28 | €2,216 | €2,266 | +€51 | +2.3% |
| Tangible fixed assets | 22/27 | €2,216 | €2,266 | +€51 | +2.3% |
| Plant, machinery and equipment | 23 | €720 | €480 | -€240 | -33.3% |
| Furniture and vehicles | 24 | €1,496 | €1,786 | +€291 | +19.5% |
| Current assets | 29/58 | €284,344 | €261,685 | -€22,659 | -8.0% |
| Stocks and contracts in progress | 3 | €93,580 | €26,663 | -€66,917 | -71.5% |
| Stocks | 30/36 | €93,580 | €26,663 | -€66,917 | -71.5% |
| Amounts receivable within one year | 40/41 | €184,905 | €183,380 | -€1,525 | -0.8% |
| Trade receivables | 40 | €183,095 | €182,773 | -€322 | -0.2% |
| Other amounts receivable | 41 | €1,810 | €607 | -€1,203 | -66.5% |
| Cash at bank and in hand | 54/58 | €5,859 | €51,642 | +€45,783 | +781% |
| Total equity and liabilities | 10/49 | €286,560 | €263,951 | -€22,608 | -7.9% |
| Equity | 10/15 | €15,773 | €46,126 | +€30,353 | +192% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Contributions outside capital | 11 | €10,000 | €10,000 | = | 0.0% |
| Other | 1109/19 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,773 | €36,126 | +€30,353 | +526% |
| Amounts payable | 17/49 | €270,787 | €217,825 | -€52,961 | -19.6% |
| Amounts payable within one year | 42/48 | €270,787 | €217,825 | -€52,961 | -19.6% |
| Trade debts | 44 | €268,442 | €215,659 | -€52,783 | -19.7% |
| Suppliers | 440/4 | €268,442 | €215,659 | -€52,783 | -19.7% |
| Taxes, remuneration and social security | 45 | €2,345 | €366 | -€1,979 | -84.4% |
| Taxes | 450/3 | €345 | €318 | -€27 | -7.7% |
| Remuneration and social security | 454/9 | €2,000 | €48 | -€1,952 | -97.6% |
| Other amounts payable | 47/48 | - | €1,800 | +€1,800 | |
| Remuneration, social security and pensions | 62 | - | €151 | +€151 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €633 | €346 | -€287 | -45.4% |
| Other operating charges | 640/8 | €32,082 | €21,048 | -€11,034 | -34.4% |
| Gross operating margin | 9900 | €8,251 | €52,182 | +€43,931 | +532% |
| Operating profit (loss) | 9901 | -€24,464 | €30,637 | +€55,101 | |
| Financial charges | 65/66B | €337 | €284 | -€53 | -15.8% |
| Recurring financial charges | 65 | €337 | €284 | -€53 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | -€24,801 | €30,353 | +€55,154 | |
| Income taxes | 67/77 | €3,394 | - | -€3,394 | |
| Profit (loss) for the period | 9904 | -€28,195 | €30,353 | +€58,548 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,195 | €30,353 | +€58,548 |
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 14 October 2026 via checked.be.