NBB-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.
NBB-CONSULTING
Largest movements
- Receivables within one year -€37,476
down €37,476 (-93.6%), from €40,024 to €2,548
of which Other amounts receivable: -€36,175
- Tangible fixed assets +€1,609
up €1,609 (+5.9%), from €27,198 to €28,807
of which Leasing and similar rights: +€10,033
- Other debts -€22,256
down €22,256 (-79.1%), from €28,148 to €5,892
- Tax, wage and social debts -€16,498
down €16,498 (-78.7%), from €20,968 to €4,470
- Profit (loss) carried forward +€3,813
up €3,813, from -€1,052 to €2,761
- Turnover +€78,679
new in 2024: €78,679
- Purchases and services +€63,608
new in 2024: €63,608
- Depreciation -€8,659
down €8,659 (-51.5%), from €16,802 to €8,143
- Gross operating margin -€6,934
down €6,934 (-31.5%), from €22,004 to €15,070
- Other operating charges -€4,723
down €4,723 (-61.6%), from €7,667 to €2,944
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €69,492 | €33,985 | -€35,507 | -51.1% |
| Fixed assets | 21/28 | €27,198 | €28,807 | +€1,609 | +5.9% |
| Tangible fixed assets | 22/27 | €27,198 | €28,807 | +€1,609 | +5.9% |
| Plant, machinery and equipment | 23 | €405 | - | -€405 | |
| Furniture and vehicles | 24 | €26,793 | €18,774 | -€8,019 | -29.9% |
| Leasing and similar rights | 25 | - | €10,033 | +€10,033 | |
| Current assets | 29/58 | €42,294 | €5,178 | -€37,116 | -87.8% |
| Amounts receivable within one year | 40/41 | €40,024 | €2,548 | -€37,476 | -93.6% |
| Trade receivables | 40 | €3,849 | €2,548 | -€1,301 | -33.8% |
| Other amounts receivable | 41 | €36,175 | - | -€36,175 | |
| Cash at bank and in hand | 54/58 | €2,270 | €2,630 | +€359 | +15.8% |
| Total equity and liabilities | 10/49 | €69,492 | €33,985 | -€35,507 | -51.1% |
| Equity | 10/15 | €17,668 | €21,481 | +€3,813 | +21.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | €18,600 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €120 | €120 | = | 0.0% |
| Non-distributable reserves | 130/1 | €120 | €120 | = | 0.0% |
| Legal reserve | 130 | €120 | €120 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,052 | €2,761 | +€3,813 | |
| Amounts payable | 17/49 | €51,824 | €12,504 | -€39,320 | -75.9% |
| Amounts payable within one year | 42/48 | €51,824 | €12,504 | -€39,320 | -75.9% |
| Trade debts | 44 | €2,708 | €2,142 | -€566 | -20.9% |
| Suppliers | 440/4 | €2,708 | €2,142 | -€566 | -20.9% |
| Taxes, remuneration and social security | 45 | €20,968 | €4,470 | -€16,498 | -78.7% |
| Taxes | 450/3 | €20,968 | €4,470 | -€16,498 | -78.7% |
| Other amounts payable | 47/48 | €28,148 | €5,892 | -€22,256 | -79.1% |
| Turnover | 70 | - | €78,679 | +€78,679 | |
| Non-recurring operating income | 76A | €2,100 | - | -€2,100 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €63,608 | +€63,608 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,802 | €8,143 | -€8,659 | -51.5% |
| Other operating charges | 640/8 | €7,667 | €2,944 | -€4,723 | -61.6% |
| Gross operating margin | 9900 | €22,004 | €15,070 | -€6,934 | -31.5% |
| Operating profit (loss) | 9901 | -€2,465 | €3,983 | +€6,449 | |
| Financial charges | 65/66B | €69 | €171 | +€102 | +149% |
| Recurring financial charges | 65 | €69 | €171 | +€102 | +149% |
| Profit (loss) for the period before taxes | 9903 | -€2,534 | €3,813 | +€6,346 | |
| Profit (loss) for the period | 9904 | -€2,534 | €3,813 | +€6,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,534 | €3,813 | +€6,346 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.