NBI 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.
NBI Consulting
Largest movements
- Receivables within one year -€24,818
down €24,818 (-62.1%), from €39,945 to €15,127
- Cash +€9,772
up €9,772 (+24.9%), from €39,234 to €49,007
mainly Net result for the year (+€37,294) and Receivables within one year (+€24,818)
- Deferred charges and accrued income +€9,607
new in 2025: €9,607
- Tangible fixed assets +€8,863
up €8,863 (+8,078%), from €110 to €8,972
of which Other tangible fixed assets: +€8,972
- Tax, wage and social debts -€8,545
down €8,545 (-45.4%), from €18,825 to €10,279
of which Taxes: -€10,145
- Other debts +€7,824
up €7,824 (+1,653%), from €473 to €8,298
- Trade debts +€5,613
up €5,613 (+57.8%), from €9,705 to €15,318
- Profit (loss) carried forward -€2,117
down €2,117 (-4.4%), from €47,786 to €45,669
- Gross operating margin +€3,102
up €3,102 (+6.6%), from €46,905 to €50,007
- Taxes +€596
up €596 (+5.7%), from €10,432 to €11,028
- Depreciation +€586
up €586 (+182%), from €323 to €909
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 | €79,289 | €82,714 | +€3,425 | +4.3% |
| Fixed assets | 21/28 | €110 | €8,972 | +€8,863 | +8,078% |
| Tangible fixed assets | 22/27 | €110 | €8,972 | +€8,863 | +8,078% |
| Furniture and vehicles | 24 | €110 | - | -€110 | |
| Other tangible fixed assets | 26 | - | €8,972 | +€8,972 | |
| Current assets | 29/58 | €79,179 | €73,741 | -€5,438 | -6.9% |
| Amounts receivable within one year | 40/41 | €39,945 | €15,127 | -€24,818 | -62.1% |
| Trade receivables | 40 | €39,945 | €15,127 | -€24,818 | -62.1% |
| Cash at bank and in hand | 54/58 | €39,234 | €49,007 | +€9,772 | +24.9% |
| Deferred charges and accrued income | 490/1 | - | €9,607 | +€9,607 | |
| Total equity and liabilities | 10/49 | €79,289 | €82,714 | +€3,425 | +4.3% |
| Equity | 10/15 | €50,286 | €48,169 | -€2,117 | -4.2% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,786 | €45,669 | -€2,117 | -4.4% |
| Amounts payable | 17/49 | €29,003 | €34,545 | +€5,542 | +19.1% |
| Amounts payable within one year | 42/48 | €29,003 | €33,895 | +€4,892 | +16.9% |
| Trade debts | 44 | €9,705 | €15,318 | +€5,613 | +57.8% |
| Suppliers | 440/4 | €9,705 | €15,318 | +€5,613 | +57.8% |
| Taxes, remuneration and social security | 45 | €18,825 | €10,279 | -€8,545 | -45.4% |
| Taxes | 450/3 | €18,825 | €8,679 | -€10,145 | -53.9% |
| Remuneration and social security | 454/9 | - | €1,600 | +€1,600 | |
| Other amounts payable | 47/48 | €473 | €8,298 | +€7,824 | +1,653% |
| Accrued charges and deferred income | 492/3 | - | €650 | +€650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €323 | €909 | +€586 | +182% |
| Other operating charges | 640/8 | €1,090 | €614 | -€477 | -43.7% |
| Gross operating margin | 9900 | €46,905 | €50,007 | +€3,102 | +6.6% |
| Operating profit (loss) | 9901 | €45,493 | €48,485 | +€2,992 | +6.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €136 | €162 | +€26 | +19.5% |
| Recurring financial charges | 65 | €136 | €162 | +€26 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | €45,357 | €48,323 | +€2,966 | +6.5% |
| Income taxes | 67/77 | €10,432 | €11,028 | +€596 | +5.7% |
| Profit (loss) for the period | 9904 | €34,925 | €37,294 | +€2,370 | +6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €34,925 | €37,294 | +€2,370 | +6.8% |
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 20 October 2026 via checked.be.