NC-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.
NC-CONSULT
Largest movements
- Cash +€49,663
up €49,663 (+229.7%), from €21,620 to €71,283
mainly Receivables within one year (+€28,789) and Net result for the year (+€18,447)
- Receivables within one year -€28,789
down €28,789 (-35.2%), from €81,723 to €52,934
of which Other amounts receivable: -€30,289
- Reserves +€18,447
up €18,447 (+27.1%), from €68,071 to €86,517
- Tax, wage and social debts +€2,060
up €2,060 (+6.6%), from €31,441 to €33,501
of which Remuneration and social security: +€2,458
- Gross operating margin -€57,843
down €57,843 (-71.1%), from €81,407 to €23,563
- Taxes -€19,699
down €19,699 (-79.6%), from €24,761 to €5,063
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 | €103,343 | €124,217 | +€20,874 | +20.2% |
| Current assets | 29/58 | €103,343 | €124,217 | +€20,874 | +20.2% |
| Amounts receivable within one year | 40/41 | €81,723 | €52,934 | -€28,789 | -35.2% |
| Trade receivables | 40 | €6,000 | €7,500 | +€1,500 | +25.0% |
| Other amounts receivable | 41 | €75,723 | €45,434 | -€30,289 | -40.0% |
| Cash at bank and in hand | 54/58 | €21,620 | €71,283 | +€49,663 | +229.7% |
| Total equity and liabilities | 10/49 | €103,343 | €124,217 | +€20,874 | +20.2% |
| Equity | 10/15 | €70,071 | €88,517 | +€18,447 | +26.3% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €68,071 | €86,517 | +€18,447 | +27.1% |
| Distributable reserves | 133 | €68,071 | €86,517 | +€18,447 | +27.1% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €33,273 | €35,700 | +€2,427 | +7.3% |
| Amounts payable within one year | 42/48 | €33,273 | €35,700 | +€2,427 | +7.3% |
| Trade debts | 44 | €58 | €717 | +€659 | +1135.0% |
| Suppliers | 440/4 | €58 | €717 | +€659 | +1135.0% |
| Taxes, remuneration and social security | 45 | €31,441 | €33,501 | +€2,060 | +6.6% |
| Taxes | 450/3 | €31,441 | €31,043 | -€399 | -1.3% |
| Remuneration and social security | 454/9 | €0 | €2,458 | +€2,458 | |
| Other amounts payable | 47/48 | €1,773 | €1,481 | -€292 | -16.5% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €81,407 | €23,563 | -€57,843 | -71.1% |
| Operating profit (loss) | 9901 | €81,407 | €23,563 | -€57,843 | -71.1% |
| Financial income | 75/76B | €154 | €0 | -€154 | -99.9% |
| Recurring financial income | 75 | €154 | €0 | -€154 | -99.9% |
| Financial charges | 65/66B | €230 | €54 | -€176 | -76.5% |
| Recurring financial charges | 65 | €230 | €54 | -€176 | -76.5% |
| Profit (loss) for the period before taxes | 9903 | €81,331 | €23,509 | -€57,821 | -71.1% |
| Income taxes | 67/77 | €24,761 | €5,063 | -€19,699 | -79.6% |
| Profit (loss) for the period | 9904 | €56,569 | €18,447 | -€38,123 | -67.4% |
| Profit (loss) for the period to be appropriated | 9905 | €56,569 | €18,447 | -€38,123 | -67.4% |
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 11 October 2026 via checked.be.