NBC 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.
NBC Consulting
Largest movements
- Cash +€71,842
up €71,842 (+166%), from €43,407 to €115,249
mainly Net result for the year (+€58,881) and Tax, wage and social debts (+€12,433)
- Receivables within one year +€7,970
up €7,970 (+273%), from €2,920 to €10,890
- Deferred charges and accrued income -€4,883
down €4,883 (-27.2%), from €17,960 to €13,077
- Profit (loss) carried forward +€58,881
up €58,881 (+153%), from €38,529 to €97,411
- Tax, wage and social debts +€12,433
up €12,433 (+61.2%), from €20,329 to €32,762
- Other debts +€3,024
up €3,024 (+175%), from €1,723 to €4,746
- Gross operating margin +€27,767
up €27,767 (+55.4%), from €50,133 to €77,901
- Taxes +€6,407
up €6,407 (+63.7%), from €10,050 to €16,457
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 | €65,765 | €140,179 | +€74,414 | +113% |
| Fixed assets | 21/28 | €1,477 | €963 | -€514 | -34.8% |
| Tangible fixed assets | 22/27 | €1,477 | €963 | -€514 | -34.8% |
| Furniture and vehicles | 24 | €1,477 | €963 | -€514 | -34.8% |
| Current assets | 29/58 | €64,287 | €139,216 | +€74,929 | +117% |
| Amounts receivable within one year | 40/41 | €2,920 | €10,890 | +€7,970 | +273% |
| Trade receivables | 40 | €2,920 | €10,890 | +€7,970 | +273% |
| Cash at bank and in hand | 54/58 | €43,407 | €115,249 | +€71,842 | +166% |
| Deferred charges and accrued income | 490/1 | €17,960 | €13,077 | -€4,883 | -27.2% |
| Total equity and liabilities | 10/49 | €65,765 | €140,179 | +€74,414 | +113% |
| Equity | 10/15 | €42,529 | €101,411 | +€58,881 | +138% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €38,529 | €97,411 | +€58,881 | +153% |
| Amounts payable | 17/49 | €23,235 | €38,768 | +€15,533 | +66.9% |
| Amounts payable within one year | 42/48 | €22,235 | €37,768 | +€15,533 | +69.9% |
| Trade debts | 44 | €184 | €260 | +€76 | +41.6% |
| Suppliers | 440/4 | €184 | €260 | +€76 | +41.6% |
| Taxes, remuneration and social security | 45 | €20,329 | €32,762 | +€12,433 | +61.2% |
| Taxes | 450/3 | €20,329 | €32,762 | +€12,433 | +61.2% |
| Other amounts payable | 47/48 | €1,723 | €4,746 | +€3,024 | +175% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €66 | €514 | +€448 | +679% |
| Other operating charges | 640/8 | €165 | €101 | -€64 | -38.7% |
| Gross operating margin | 9900 | €50,133 | €77,901 | +€27,767 | +55.4% |
| Operating profit (loss) | 9901 | €49,903 | €77,285 | +€27,383 | +54.9% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,323 | €1,947 | +€624 | +47.1% |
| Recurring financial charges | 65 | €1,323 | €1,947 | +€624 | +47.1% |
| Profit (loss) for the period before taxes | 9903 | €48,579 | €75,339 | +€26,759 | +55.1% |
| Income taxes | 67/77 | €10,050 | €16,457 | +€6,407 | +63.7% |
| Profit (loss) for the period | 9904 | €38,529 | €58,881 | +€20,352 | +52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,529 | €58,881 | +€20,352 | +52.8% |
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 23 October 2026 via checked.be.