NBT 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.
NBT CONSULT
Largest movements
- Tangible fixed assets +€8,540
up €8,540 (+17.4%), from €49,050 to €57,590
- Cash -€6,625
down €6,625 (-33.1%), from €19,999 to €13,374
mainly Investment in fixed assets (net) (-€36,871) and Other debts (-€16,226)
- Receivables within one year -€2,656
down €2,656 (-8.1%), from €32,706 to €30,051
of which Trade receivables: -€5,531
- Deferred charges and accrued income -€2,428
no longer reported in 2024 (was €2,428)
- Other debts -€16,226
down €16,226 (-22.4%), from €72,345 to €56,119
- Reserves +€15,000
up €15,000 (+34.9%), from €43,000 to €58,000
- Profit (loss) carried forward +€6,989
up €6,989 (+30.0%), from €23,322 to €30,311
- Trade debts -€4,253
down €4,253 (-28.7%), from €14,800 to €10,548
- Tax, wage and social debts -€3,929
down €3,929 (-69.5%), from €5,651 to €1,722
of which Taxes: -€5,651
- Gross operating margin +€26,073
up €26,073 (+53.8%), from €48,424 to €74,497
- Depreciation +€12,102
up €12,102 (+74.6%), from €16,228 to €28,330
- Financial charges +€3,855
up €3,855 (+493.0%), from €782 to €4,637
- Taxes +€2,278
up €2,278 (+24.3%), from €9,356 to €11,634
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,342 | €169,713 | -€3,629 | -2.1% |
| Fixed assets | 21/28 | €49,357 | €57,897 | +€8,540 | +17.3% |
| Tangible fixed assets | 22/27 | €49,050 | €57,590 | +€8,540 | +17.4% |
| Furniture and vehicles | 24 | €49,050 | €57,590 | +€8,540 | +17.4% |
| Financial fixed assets | 28 | €307 | €307 | = | 0.0% |
| Current assets | 29/58 | €123,985 | €111,816 | -€12,170 | -9.8% |
| Amounts receivable within one year | 40/41 | €32,706 | €30,051 | -€2,656 | -8.1% |
| Trade receivables | 40 | €30,000 | €24,469 | -€5,531 | -18.4% |
| Other amounts receivable | 41 | €2,706 | €5,582 | +€2,875 | +106.2% |
| Current investments | 50/53 | €68,851 | €68,390 | -€461 | -0.7% |
| Cash at bank and in hand | 54/58 | €19,999 | €13,374 | -€6,625 | -33.1% |
| Deferred charges and accrued income | 490/1 | €2,428 | - | -€2,428 | |
| Total equity and liabilities | 10/49 | €173,342 | €169,713 | -€3,629 | -2.1% |
| Equity | 10/15 | €78,722 | €100,711 | +€21,989 | +27.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €43,000 | €58,000 | +€15,000 | +34.9% |
| Distributable reserves | 133 | €43,000 | €58,000 | +€15,000 | +34.9% |
| Profit (loss) carried forward | 14 | €23,322 | €30,311 | +€6,989 | +30.0% |
| Amounts payable | 17/49 | €94,620 | €69,002 | -€25,619 | -27.1% |
| Amounts payable within one year | 42/48 | €94,596 | €69,002 | -€25,595 | -27.1% |
| Financial debts | 43 | €1,800 | €614 | -€1,186 | -65.9% |
| Credit institutions | 430/8 | €1,800 | €614 | -€1,186 | -65.9% |
| Trade debts | 44 | €14,800 | €10,548 | -€4,253 | -28.7% |
| Suppliers | 440/4 | €14,800 | €10,548 | -€4,253 | -28.7% |
| Taxes, remuneration and social security | 45 | €5,651 | €1,722 | -€3,929 | -69.5% |
| Taxes | 450/3 | €5,651 | - | -€5,651 | |
| Remuneration and social security | 454/9 | - | €1,722 | +€1,722 | |
| Other amounts payable | 47/48 | €72,345 | €56,119 | -€16,226 | -22.4% |
| Accrued charges and deferred income | 492/3 | €24 | - | -€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,228 | €28,330 | +€12,102 | +74.6% |
| Other operating charges | 640/8 | €2,242 | €1,510 | -€733 | -32.7% |
| Non-recurring operating charges | 66A | €3,279 | €6,399 | +€3,120 | +95.2% |
| Gross operating margin | 9900 | €48,424 | €74,497 | +€26,073 | +53.8% |
| Operating profit (loss) | 9901 | €26,675 | €38,258 | +€11,583 | +43.4% |
| Financial income | 75/76B | €78 | €2 | -€76 | -97.6% |
| Recurring financial income | 75 | €78 | €2 | -€76 | -97.6% |
| Financial charges | 65/66B | €782 | €4,637 | +€3,855 | +493.0% |
| Recurring financial charges | 65 | €782 | €4,637 | +€3,855 | +493.0% |
| Profit (loss) for the period before taxes | 9903 | €25,971 | €33,623 | +€7,652 | +29.5% |
| Income taxes | 67/77 | €9,356 | €11,634 | +€2,278 | +24.3% |
| Profit (loss) for the period | 9904 | €16,615 | €21,989 | +€5,374 | +32.3% |
| Profit (loss) for the period to be appropriated | 9905 | €16,615 | €21,989 | +€5,374 | +32.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.