NBO-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.
NBO-Consulting
Largest movements
- Cash -€177,116
down €177,116 (-79.8%), from €221,900 to €44,784
mainly Contributions, distributions and other (-€270,000) and Receivables within one year (-€19,605)
- Receivables within one year +€19,605
up €19,605 (+129%), from €15,214 to €34,819
of which Trade receivables: +€17,787
- Profit (loss) carried forward -€202,597
down €202,597 (-91.7%), from €220,826 to €18,229
- Other debts +€42,213
up €42,213 (+1,697%), from €2,488 to €44,702
- Gross operating margin -€39,827
down €39,827 (-30.8%), from €129,199 to €89,372
- Taxes -€9,552
down €9,552 (-34.4%), from €27,733 to €18,182
- Financial charges +€1,607
up €1,607 (+852%), from €188 to €1,795
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 | €239,291 | €81,012 | -€158,279 | -66.1% |
| Fixed assets | 21/28 | €1,606 | €225 | -€1,381 | -86.0% |
| Tangible fixed assets | 22/27 | €1,606 | €225 | -€1,381 | -86.0% |
| Furniture and vehicles | 24 | €1,606 | €225 | -€1,381 | -86.0% |
| Current assets | 29/58 | €237,685 | €80,787 | -€156,898 | -66.0% |
| Amounts receivable within one year | 40/41 | €15,214 | €34,819 | +€19,605 | +129% |
| Trade receivables | 40 | €12,947 | €30,734 | +€17,787 | +137% |
| Other amounts receivable | 41 | €2,267 | €4,085 | +€1,818 | +80.2% |
| Cash at bank and in hand | 54/58 | €221,900 | €44,784 | -€177,116 | -79.8% |
| Deferred charges and accrued income | 490/1 | €571 | €1,184 | +€613 | +107% |
| Total equity and liabilities | 10/49 | €239,291 | €81,012 | -€158,279 | -66.1% |
| Equity | 10/15 | €225,826 | €23,229 | -€202,597 | -89.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €220,826 | €18,229 | -€202,597 | -91.7% |
| Amounts payable | 17/49 | €13,465 | €57,783 | +€44,318 | +329% |
| Amounts payable within one year | 42/48 | €12,215 | €54,863 | +€42,648 | +349% |
| Trade debts | 44 | €236 | €132 | -€105 | -44.2% |
| Suppliers | 440/4 | €236 | €132 | -€105 | -44.2% |
| Taxes, remuneration and social security | 45 | €9,491 | €10,029 | +€539 | +5.7% |
| Taxes | 450/3 | €9,491 | €8,608 | -€883 | -9.3% |
| Remuneration and social security | 454/9 | - | €1,422 | +€1,422 | |
| Other amounts payable | 47/48 | €2,488 | €44,702 | +€42,213 | +1,697% |
| Accrued charges and deferred income | 492/3 | €1,250 | €2,921 | +€1,671 | +134% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,991 | €1,381 | -€611 | -30.7% |
| Other operating charges | 640/8 | €487 | €629 | +€142 | +29.1% |
| Gross operating margin | 9900 | €129,199 | €89,372 | -€39,827 | -30.8% |
| Operating profit (loss) | 9901 | €126,720 | €87,362 | -€39,358 | -31.1% |
| Financial income | 75/76B | €9 | €17 | +€8 | +91.7% |
| Recurring financial income | 75 | €9 | €17 | +€8 | +91.7% |
| Financial charges | 65/66B | €188 | €1,795 | +€1,607 | +852% |
| Recurring financial charges | 65 | €188 | €1,795 | +€1,607 | +852% |
| Profit (loss) for the period before taxes | 9903 | €126,541 | €85,585 | -€40,956 | -32.4% |
| Income taxes | 67/77 | €27,733 | €18,182 | -€9,552 | -34.4% |
| Profit (loss) for the period | 9904 | €98,808 | €67,403 | -€31,405 | -31.8% |
| Profit (loss) for the period to be appropriated | 9905 | €98,808 | €67,403 | -€31,405 | -31.8% |
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.