NCouncil: 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.
NCouncil
Largest movements
- Tangible fixed assets -€24,973
down €24,973 (-71.3%), from €35,012 to €10,039
- Receivables within one year +€23,722
up €23,722 (+21.4%), from €110,763 to €134,484
of which Other amounts receivable: +€36,335
- Cash +€2,066
up €2,066 (+11.0%), from €18,720 to €20,786
mainly Net result for the year (+€27,143) and Depreciation (+€24,973)
- Reserves +€27,143
up €27,143 (+37.8%), from €71,828 to €98,970
- Tax, wage and social debts -€22,091
down €22,091 (-57.2%), from €38,641 to €16,550
- Debts after one year -€14,361
down €14,361 (-40.2%), from €35,683 to €21,322
- Trade debts +€10,476
up €10,476 (+685.9%), from €1,527 to €12,003
- Gross operating margin -€22,300
down €22,300 (-29.6%), from €75,301 to €53,001
- Taxes -€15,988
down €15,988 (-78.5%), from €20,361 to €4,373
- Financial income +€3,447
up €3,447 (+129.4%), from €2,663 to €6,110
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 | €164,495 | €166,206 | +€1,712 | +1.0% |
| Fixed assets | 21/28 | €35,012 | €10,039 | -€24,973 | -71.3% |
| Tangible fixed assets | 22/27 | €35,012 | €10,039 | -€24,973 | -71.3% |
| Furniture and vehicles | 24 | €35,012 | €10,039 | -€24,973 | -71.3% |
| Current assets | 29/58 | €129,482 | €156,167 | +€26,685 | +20.6% |
| Amounts receivable within one year | 40/41 | €110,763 | €134,484 | +€23,722 | +21.4% |
| Trade receivables | 40 | €30,185 | €17,571 | -€12,613 | -41.8% |
| Other amounts receivable | 41 | €80,578 | €116,913 | +€36,335 | +45.1% |
| Cash at bank and in hand | 54/58 | €18,720 | €20,786 | +€2,066 | +11.0% |
| Deferred charges and accrued income | 490/1 | - | €897 | +€897 | |
| Total equity and liabilities | 10/49 | €164,495 | €166,206 | +€1,712 | +1.0% |
| Equity | 10/15 | €74,828 | €101,970 | +€27,143 | +36.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €71,828 | €98,970 | +€27,143 | +37.8% |
| Distributable reserves | 133 | €71,828 | €98,970 | +€27,143 | +37.8% |
| Amounts payable | 17/49 | €89,667 | €64,236 | -€25,431 | -28.4% |
| Amounts payable after more than one year | 17 | €35,683 | €21,322 | -€14,361 | -40.2% |
| Financial debts | 170/4 | €35,683 | €21,322 | -€14,361 | -40.2% |
| Amounts payable within one year | 42/48 | €53,984 | €42,914 | -€11,069 | -20.5% |
| Current portion of amounts payable after more than one year | 42 | €13,816 | €14,361 | +€546 | +3.9% |
| Trade debts | 44 | €1,527 | €12,003 | +€10,476 | +685.9% |
| Suppliers | 440/4 | €1,527 | €12,003 | +€10,476 | +685.9% |
| Taxes, remuneration and social security | 45 | €38,641 | €16,550 | -€22,091 | -57.2% |
| Taxes | 450/3 | €38,641 | €16,550 | -€22,091 | -57.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,424 | €24,973 | +€549 | +2.2% |
| Other operating charges | 640/8 | - | €473 | +€473 | |
| Non-recurring operating charges | 66A | €1,316 | €137 | -€1,179 | -89.6% |
| Gross operating margin | 9900 | €75,301 | €53,001 | -€22,300 | -29.6% |
| Operating profit (loss) | 9901 | €49,561 | €27,418 | -€22,143 | -44.7% |
| Financial income | 75/76B | €2,663 | €6,110 | +€3,447 | +129.4% |
| Recurring financial income | 75 | €2,663 | €6,110 | +€3,447 | +129.4% |
| Financial charges | 65/66B | €2,512 | €2,013 | -€499 | -19.9% |
| Recurring financial charges | 65 | €2,512 | €2,013 | -€499 | -19.9% |
| Profit (loss) for the period before taxes | 9903 | €49,712 | €31,515 | -€18,197 | -36.6% |
| Income taxes | 67/77 | €20,361 | €4,373 | -€15,988 | -78.5% |
| Profit (loss) for the period | 9904 | €29,351 | €27,143 | -€2,209 | -7.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,351 | €27,143 | -€2,209 | -7.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.