NBR CONSULT: 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.
NBR CONSULT
Largest movements
- Cash +€16,557
up €16,557 (+166%), from €9,952 to €26,509
mainly Net result for the year (+€16,049) and Deferred charges and accrued income (+€5,518)
- Deferred charges and accrued income -€5,518
down €5,518 (-97.9%), from €5,637 to €119
- Intangible fixed assets +€3,797
new in 2025: €3,797
- Receivables after one year -€3,145
down €3,145 (-25.0%), from €12,581 to €9,436
- Receivables within one year -€646
down €646 (-13.4%), from €4,817 to €4,171
of which Trade receivables: -€1,789
- Reserves +€16,049
up €16,049 (+381%), from €4,216 to €20,265
of which Distributable reserves: +€16,049
- Trade debts -€2,030
down €2,030 (-77.5%), from €2,620 to €590
- Accrued charges and deferred income -€1,500
no longer reported in 2025 (was €1,500)
- Other debts -€743
down €743 (-7.9%), from €9,391 to €8,648
- Gross operating margin +€12,647
up €12,647 (+88.7%), from €14,261 to €26,908
- Taxes +€4,068
up €4,068 (+97.9%), from €4,153 to €8,221
- Depreciation +€1,834
up €1,834 (+349%), from €526 to €2,360
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 | €34,983 | €46,414 | +€11,431 | +32.7% |
| Fixed assets | 21/28 | €1,996 | €6,179 | +€4,184 | +210% |
| Intangible fixed assets | 21 | - | €3,797 | +€3,797 | |
| Tangible fixed assets | 22/27 | €1,996 | €2,382 | +€387 | +19.4% |
| Furniture and vehicles | 24 | €1,996 | €2,382 | +€387 | +19.4% |
| Current assets | 29/58 | €32,987 | €40,235 | +€7,247 | +22.0% |
| Amounts receivable after more than one year | 29 | €12,581 | €9,436 | -€3,145 | -25.0% |
| Other amounts receivable | 291 | €12,581 | €9,436 | -€3,145 | -25.0% |
| Amounts receivable within one year | 40/41 | €4,817 | €4,171 | -€646 | -13.4% |
| Trade receivables | 40 | €4,817 | €3,028 | -€1,789 | -37.1% |
| Other amounts receivable | 41 | €0 | €1,143 | +€1,143 | +11,428,500% |
| Cash at bank and in hand | 54/58 | €9,952 | €26,509 | +€16,557 | +166% |
| Deferred charges and accrued income | 490/1 | €5,637 | €119 | -€5,518 | -97.9% |
| Total equity and liabilities | 10/49 | €34,983 | €46,414 | +€11,431 | +32.7% |
| Equity | 10/15 | €18,953 | €35,002 | +€16,049 | +84.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €4,216 | €20,265 | +€16,049 | +381% |
| Non-distributable reserves | 130/1 | €57 | €57 | = | 0.0% |
| Reserves not available under the articles | 1311 | €57 | €57 | = | 0.0% |
| Distributable reserves | 133 | €4,159 | €20,208 | +€16,049 | +386% |
| Profit (loss) carried forward | 14 | €8,537 | €8,537 | = | 0.0% |
| Amounts payable | 17/49 | €16,030 | €11,412 | -€4,618 | -28.8% |
| Amounts payable within one year | 42/48 | €14,530 | €11,412 | -€3,118 | -21.5% |
| Trade debts | 44 | €2,620 | €590 | -€2,030 | -77.5% |
| Suppliers | 440/4 | €2,620 | €590 | -€2,030 | -77.5% |
| Taxes, remuneration and social security | 45 | €2,520 | €2,174 | -€346 | -13.7% |
| Taxes | 450/3 | €2,520 | €2,174 | -€346 | -13.7% |
| Other amounts payable | 47/48 | €9,391 | €8,648 | -€743 | -7.9% |
| Accrued charges and deferred income | 492/3 | €1,500 | - | -€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €526 | €2,360 | +€1,834 | +349% |
| Other operating charges | 640/8 | €413 | €575 | +€161 | +39.1% |
| Gross operating margin | 9900 | €14,261 | €26,908 | +€12,647 | +88.7% |
| Operating profit (loss) | 9901 | €13,322 | €23,974 | +€10,652 | +80.0% |
| Financial income | 75/76B | €272 | €343 | +€71 | +26.0% |
| Recurring financial income | 75 | €272 | €343 | +€71 | +26.0% |
| Financial charges | 65/66B | €45 | €46 | +€1 | +3.1% |
| Recurring financial charges | 65 | €45 | €46 | +€1 | +3.1% |
| Profit (loss) for the period before taxes | 9903 | €13,549 | €24,270 | +€10,721 | +79.1% |
| Income taxes | 67/77 | €4,153 | €8,221 | +€4,068 | +97.9% |
| Profit (loss) for the period | 9904 | €9,396 | €16,049 | +€6,654 | +70.8% |
| Profit (loss) for the period to be appropriated | 9905 | €9,396 | €16,049 | +€6,654 | +70.8% |
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 22 October 2026 via checked.be.