NBLJ Gestion: 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.
NBLJ Gestion
Largest movements
- Cash +€30,312
up €30,312 (+84.4%), from €35,895 to €66,208
mainly Net result for the year (+€29,980) and Tax, wage and social debts (+€10,060)
- Tangible fixed assets -€8,800
down €8,800 (-20.0%), from €43,952 to €35,152
- Deferred charges and accrued income -€8,586
down €8,586 (-91.1%), from €9,428 to €841
- Receivables within one year +€7,315
up €7,315 (+98.2%), from €7,447 to €14,762
of which Other amounts receivable: +€7,365
- Reserves +€29,000
up €29,000 (+90.6%), from €32,000 to €61,000
- Other debts -€20,579
down €20,579 (-44.6%), from €46,101 to €25,523
- Tax, wage and social debts +€10,060
up €10,060 (+62.6%), from €16,068 to €26,128
- Depreciation +€8,752
up €8,752 (+18,199%), from €48 to €8,800
- Other operating charges -€5,612
down €5,612 (-92.0%), from €6,101 to €490
- Gross operating margin +€4,953
up €4,953 (+9.1%), from €54,426 to €59,379
- Staff costs +€3,020
new in 2025: €3,020
- Taxes +€935
up €935 (+5.8%), from €16,068 to €17,003
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 | €96,722 | €116,963 | +€20,242 | +20.9% |
| Fixed assets | 21/28 | €43,952 | €35,152 | -€8,800 | -20.0% |
| Tangible fixed assets | 22/27 | €43,952 | €35,152 | -€8,800 | -20.0% |
| Furniture and vehicles | 24 | €43,952 | €35,152 | -€8,800 | -20.0% |
| Current assets | 29/58 | €52,770 | €81,811 | +€29,042 | +55.0% |
| Amounts receivable within one year | 40/41 | €7,447 | €14,762 | +€7,315 | +98.2% |
| Trade receivables | 40 | €5,312 | €5,262 | -€50 | -0.9% |
| Other amounts receivable | 41 | €2,135 | €9,500 | +€7,365 | +345% |
| Cash at bank and in hand | 54/58 | €35,895 | €66,208 | +€30,312 | +84.4% |
| Deferred charges and accrued income | 490/1 | €9,428 | €841 | -€8,586 | -91.1% |
| Total equity and liabilities | 10/49 | €96,722 | €116,963 | +€20,242 | +20.9% |
| Equity | 10/15 | €34,153 | €63,300 | +€29,147 | +85.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €32,000 | €61,000 | +€29,000 | +90.6% |
| Distributable reserves | 133 | €32,000 | €61,000 | +€29,000 | +90.6% |
| Profit (loss) carried forward | 14 | €153 | €300 | +€147 | +96.6% |
| Amounts payable | 17/49 | €62,569 | €53,663 | -€8,906 | -14.2% |
| Amounts payable within one year | 42/48 | €62,569 | €52,835 | -€9,734 | -15.6% |
| Trade debts | 44 | €400 | €1,185 | +€785 | +197% |
| Suppliers | 440/4 | €400 | €1,095 | +€696 | +174% |
| Bills of exchange payable | 441 | - | €89 | +€89 | |
| Taxes, remuneration and social security | 45 | €16,068 | €26,128 | +€10,060 | +62.6% |
| Taxes | 450/3 | €16,068 | €26,128 | +€10,060 | +62.6% |
| Other amounts payable | 47/48 | €46,101 | €25,523 | -€20,579 | -44.6% |
| Accrued charges and deferred income | 492/3 | - | €828 | +€828 | |
| Remuneration, social security and pensions | 62 | - | €3,020 | +€3,020 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48 | €8,800 | +€8,752 | +18,199% |
| Other operating charges | 640/8 | €6,101 | €490 | -€5,612 | -92.0% |
| Gross operating margin | 9900 | €54,426 | €59,379 | +€4,953 | +9.1% |
| Operating profit (loss) | 9901 | €48,277 | €47,069 | -€1,208 | -2.5% |
| Financial charges | 65/66B | €56 | €86 | +€30 | +53.3% |
| Recurring financial charges | 65 | €56 | €86 | +€30 | +53.3% |
| Profit (loss) for the period before taxes | 9903 | €48,221 | €46,983 | -€1,238 | -2.6% |
| Income taxes | 67/77 | €16,068 | €17,003 | +€935 | +5.8% |
| Profit (loss) for the period | 9904 | €32,153 | €29,980 | -€2,172 | -6.8% |
| Profit (loss) for the period to be appropriated | 9905 | €32,153 | €29,980 | -€2,172 | -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 14 October 2026 via checked.be.