NC-Consult: what changed
Two fiscal 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 -€24,053
down €24,053 (-47.1%), from €51,093 to €27,040
mainly Net result for the year (-€10,728) and Current portion of long-term debt (-€7,756)
- Tangible fixed assets +€2,844
up €2,844 (+8.7%), from €32,590 to €35,434
of which Plant, machinery and equipment: +€2,968
- Receivables within one year -€2,284
down €2,284 (-6.3%), from €36,111 to €33,827
- Profit (loss) carried forward -€10,729
down €10,729 (-76.9%), from €13,958 to €3,229
- Current portion of long-term debt -€7,756
down €7,756 (-29.7%), from €26,076 to €18,320
- Other debts -€2,600
down €2,600 (-37.2%), from €6,991 to €4,391
- Trade debts -€2,408
down €2,408 (-4.8%), from €50,387 to €47,979
- Gross operating margin -€33,585
down €33,585 (-41.3%), from €81,348 to €47,763
- Depreciation -€22,266
down €22,266 (-96.2%), from €23,143 to €877
- Turnover -€18,130
down €18,130 (-12.7%), from €143,049 to €124,919
- Purchases and services +€15,456
up €15,456 (+25.1%), from €61,700 to €77,156
- Staff costs +€9,701
up €9,701 (+23.3%), from €41,580 to €51,281
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 | €119,794 | €96,301 | -€23,493 | -19.6% |
| Fixed assets | 21/28 | €32,590 | €35,434 | +€2,844 | +8.7% |
| Tangible fixed assets | 22/27 | €32,590 | €35,434 | +€2,844 | +8.7% |
| Plant, machinery and equipment | 23 | €606 | €3,574 | +€2,968 | +489.8% |
| Furniture and vehicles | 24 | €31,984 | €31,860 | -€124 | -0.4% |
| Current assets | 29/58 | €87,204 | €60,867 | -€26,337 | -30.2% |
| Amounts receivable within one year | 40/41 | €36,111 | €33,827 | -€2,284 | -6.3% |
| Trade receivables | 40 | €36,111 | €33,827 | -€2,284 | -6.3% |
| Cash at bank and in hand | 54/58 | €51,093 | €27,040 | -€24,053 | -47.1% |
| Total equity and liabilities | 10/49 | €119,794 | €96,301 | -€23,493 | -19.6% |
| Equity | 10/15 | €32,385 | €21,656 | -€10,729 | -33.1% |
| Contributions | 10/11 | €16,200 | €16,200 | = | 0.0% |
| Reserves | 13 | €2,227 | €2,227 | = | 0.0% |
| Distributable reserves | 133 | €2,227 | €2,227 | = | 0.0% |
| Profit (loss) carried forward | 14 | €13,958 | €3,229 | -€10,729 | -76.9% |
| Amounts payable | 17/49 | €87,409 | €74,645 | -€12,764 | -14.6% |
| Amounts payable after more than one year | 17 | €3,955 | €3,955 | = | 0.0% |
| Financial debts | 170/4 | €3,955 | €3,955 | = | 0.0% |
| Amounts payable within one year | 42/48 | €83,454 | €70,690 | -€12,764 | -15.3% |
| Current portion of amounts payable after more than one year | 42 | €26,076 | €18,320 | -€7,756 | -29.7% |
| Trade debts | 44 | €50,387 | €47,979 | -€2,408 | -4.8% |
| Suppliers | 440/4 | €50,387 | €47,979 | -€2,408 | -4.8% |
| Other amounts payable | 47/48 | €6,991 | €4,391 | -€2,600 | -37.2% |
| Turnover | 70 | €143,049 | €124,919 | -€18,130 | -12.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €61,700 | €77,156 | +€15,456 | +25.1% |
| Remuneration, social security and pensions | 62 | €41,580 | €51,281 | +€9,701 | +23.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,143 | €877 | -€22,266 | -96.2% |
| Other operating charges | 640/8 | €3,198 | €5,790 | +€2,592 | +81.1% |
| Gross operating margin | 9900 | €81,348 | €47,763 | -€33,585 | -41.3% |
| Operating profit (loss) | 9901 | €13,427 | -€10,185 | -€23,612 | |
| Financial charges | 65/66B | €858 | €543 | -€315 | -36.7% |
| Recurring financial charges | 65 | €858 | €543 | -€315 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €12,569 | -€10,728 | -€23,297 | |
| Profit (loss) for the period | 9904 | €12,569 | -€10,728 | -€23,297 | |
| Profit (loss) for the period to be appropriated | 9905 | €12,569 | -€10,728 | -€23,297 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.