NC CONSEILS: 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.
NC CONSEILS
Largest movements
- Cash -€79,672
down €79,672 (-52.3%), from €152,235 to €72,563
mainly Contributions, distributions and other (-€116,490) and Current investments (-€50,000)
- Current investments +€50,000
up €50,000 (+33.3%), from €150,000 to €200,000
- Tangible fixed assets -€5,284
down €5,284 (-44.4%), from €11,900 to €6,616
of which Furniture and vehicles: -€4,901
- Deferred charges and accrued income -€4,016
down €4,016 (-93.8%), from €4,283 to €266
- Other debts -€46,018
down €46,018 (-23.3%), from €197,397 to €151,379
- Tax, wage and social debts +€5,531
up €5,531 (+20.7%), from €26,707 to €32,238
of which Taxes: +€5,485
- Gross operating margin +€35,129
up €35,129 (+40.8%), from €86,085 to €121,214
- Taxes +€5,655
up €5,655 (+28.6%), from €19,805 to €25,460
- Financial income +€3,951
up €3,951 (+14.9%), from €26,456 to €30,407
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.
Cash bridge derived
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 | €323,097 | €284,125 | -€38,972 | -12.1% |
| Fixed assets | 21/28 | €16,580 | €11,296 | -€5,284 | -31.9% |
| Tangible fixed assets | 22/27 | €11,900 | €6,616 | -€5,284 | -44.4% |
| Plant, machinery and equipment | 23 | €1,234 | €850 | -€384 | -31.1% |
| Furniture and vehicles | 24 | €10,666 | €5,765 | -€4,901 | -45.9% |
| Financial fixed assets | 28 | €4,680 | €4,680 | = | 0.0% |
| Current assets | 29/58 | €306,517 | €272,829 | -€33,688 | -11.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €150,000 | €200,000 | +€50,000 | +33.3% |
| Cash at bank and in hand | 54/58 | €152,235 | €72,563 | -€79,672 | -52.3% |
| Deferred charges and accrued income | 490/1 | €4,283 | €266 | -€4,016 | -93.8% |
| Total equity and liabilities | 10/49 | €323,097 | €284,125 | -€38,972 | -12.1% |
| Equity | 10/15 | €94,950 | €94,950 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €76,350 | €76,350 | = | 0.0% |
| Distributable reserves | 133 | €76,350 | €76,350 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €228,147 | €189,175 | -€38,972 | -17.1% |
| Amounts payable within one year | 42/48 | €226,940 | €189,175 | -€37,765 | -16.6% |
| Financial debts | 43 | €2,055 | €4,105 | +€2,050 | +99.8% |
| Credit institutions | 430/8 | €2,055 | €4,105 | +€2,050 | +99.8% |
| Trade debts | 44 | €780 | €1,453 | +€672 | +86.1% |
| Suppliers | 440/4 | €780 | €1,453 | +€672 | +86.1% |
| Taxes, remuneration and social security | 45 | €26,707 | €32,238 | +€5,531 | +20.7% |
| Taxes | 450/3 | €23,012 | €28,497 | +€5,485 | +23.8% |
| Remuneration and social security | 454/9 | €3,695 | €3,741 | +€46 | +1.2% |
| Other amounts payable | 47/48 | €197,397 | €151,379 | -€46,018 | -23.3% |
| Accrued charges and deferred income | 492/3 | €1,208 | €0 | -€1,208 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,260 | €6,291 | +€32 | +0.5% |
| Other operating charges | 640/8 | €847 | €956 | +€109 | +12.8% |
| Gross operating margin | 9900 | €86,085 | €121,214 | +€35,129 | +40.8% |
| Operating profit (loss) | 9901 | €78,978 | €113,967 | +€34,988 | +44.3% |
| Financial income | 75/76B | €26,456 | €30,407 | +€3,951 | +14.9% |
| Recurring financial income | 75 | €26,456 | €30,407 | +€3,951 | +14.9% |
| Financial charges | 65/66B | €2,003 | €2,424 | +€421 | +21.0% |
| Recurring financial charges | 65 | €2,003 | €2,424 | +€421 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €103,431 | €141,950 | +€38,519 | +37.2% |
| Income taxes | 67/77 | €19,805 | €25,460 | +€5,655 | +28.6% |
| Profit (loss) for the period | 9904 | €83,626 | €116,490 | +€32,864 | +39.3% |
| Profit (loss) for the period to be appropriated | 9905 | €83,626 | €116,490 | +€32,864 | +39.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.