NBA 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.
NBA Consulting
Largest movements
- Tangible fixed assets -€10,037
down €10,037 (-23.6%), from €42,608 to €32,571
of which Leasing and similar rights: -€10,203
- Cash +€3,243
up €3,243 (+7.1%), from €45,742 to €48,985
mainly Net result for the year (+€19,941) and Depreciation (+€11,127)
- Reserves +€19,941
up €19,941 (+85.4%), from €23,352 to €43,292
- Other debts -€14,637
down €14,637 (-99.2%), from €14,761 to €124
- Debts after one year -€8,781
down €8,781 (-33.3%), from €26,362 to €17,581
- Tax, wage and social debts -€4,180
down €4,180 (-21.9%), from €19,111 to €14,931
- Trade debts +€1,219
up €1,219 (+212%), from €575 to €1,793
- Gross operating margin -€19,979
down €19,979 (-32.2%), from €62,011 to €42,032
- Taxes -€3,624
down €3,624 (-29.9%), from €12,130 to €8,506
- Depreciation -€1,619
down €1,619 (-12.7%), from €12,746 to €11,127
- Financial charges -€871
down €871 (-41.7%), from €2,089 to €1,219
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 | €100,183 | €94,129 | -€6,054 | -6.0% |
| Fixed assets | 21/28 | €42,608 | €32,571 | -€10,037 | -23.6% |
| Tangible fixed assets | 22/27 | €42,608 | €32,571 | -€10,037 | -23.6% |
| Plant, machinery and equipment | 23 | €1,059 | €623 | -€436 | -41.2% |
| Furniture and vehicles | 24 | €1,016 | €1,619 | +€603 | +59.3% |
| Leasing and similar rights | 25 | €40,532 | €30,329 | -€10,203 | -25.2% |
| Current assets | 29/58 | €57,575 | €61,558 | +€3,983 | +6.9% |
| Amounts receivable within one year | 40/41 | €9,377 | €10,133 | +€756 | +8.1% |
| Trade receivables | 40 | €9,324 | €10,080 | +€756 | +8.1% |
| Other amounts receivable | 41 | €53 | €53 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,742 | €48,985 | +€3,243 | +7.1% |
| Deferred charges and accrued income | 490/1 | €2,456 | €2,440 | -€16 | -0.7% |
| Total equity and liabilities | 10/49 | €100,183 | €94,129 | -€6,054 | -6.0% |
| Equity | 10/15 | €30,852 | €50,792 | +€19,941 | +64.6% |
| Contributions | 10/11 | €7,500 | €7,500 | = | 0.0% |
| Reserves | 13 | €23,352 | €43,292 | +€19,941 | +85.4% |
| Distributable reserves | 133 | €23,352 | €43,292 | +€19,941 | +85.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €69,331 | €43,337 | -€25,994 | -37.5% |
| Amounts payable after more than one year | 17 | €26,362 | €17,581 | -€8,781 | -33.3% |
| Financial debts | 170/4 | €26,362 | €17,581 | -€8,781 | -33.3% |
| Amounts payable within one year | 42/48 | €42,970 | €25,756 | -€17,213 | -40.1% |
| Current portion of amounts payable after more than one year | 42 | €8,523 | €8,781 | +€258 | +3.0% |
| Financial debts | 43 | - | €127 | +€127 | |
| Credit institutions | 430/8 | - | €127 | +€127 | |
| Trade debts | 44 | €575 | €1,793 | +€1,219 | +212% |
| Suppliers | 440/4 | €575 | €1,793 | +€1,219 | +212% |
| Taxes, remuneration and social security | 45 | €19,111 | €14,931 | -€4,180 | -21.9% |
| Taxes | 450/3 | €19,111 | €14,931 | -€4,180 | -21.9% |
| Other amounts payable | 47/48 | €14,761 | €124 | -€14,637 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,746 | €11,127 | -€1,619 | -12.7% |
| Other operating charges | 640/8 | €1,694 | €1,324 | -€370 | -21.8% |
| Gross operating margin | 9900 | €62,011 | €42,032 | -€19,979 | -32.2% |
| Operating profit (loss) | 9901 | €47,571 | €29,581 | -€17,991 | -37.8% |
| Financial income | 75/76B | - | €85 | +€85 | |
| Recurring financial income | 75 | - | €85 | +€85 | |
| Financial charges | 65/66B | €2,089 | €1,219 | -€871 | -41.7% |
| Recurring financial charges | 65 | €2,089 | €1,219 | -€871 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €45,482 | €28,447 | -€17,035 | -37.5% |
| Income taxes | 67/77 | €12,130 | €8,506 | -€3,624 | -29.9% |
| Profit (loss) for the period | 9904 | €33,352 | €19,941 | -€13,411 | -40.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,352 | €19,941 | -€13,411 | -40.2% |
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 21 October 2026 via checked.be.