ND - Consulting: 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.
ND - Consulting
Largest movements
- Receivables within one year +€5,064
up €5,064 (+62.8%), from €8,062 to €13,127
of which Other amounts receivable: +€12,709
- Cash -€3,883
down €3,883 (-46.4%), from €8,362 to €4,480
mainly Receivables within one year (-€5,064) and Tax, wage and social debts (-€4,632)
- Profit (loss) carried forward +€11,148
up €11,148 (+301.7%), from €3,695 to €14,844
- Tax, wage and social debts -€4,632
down €4,632 (-76.3%), from €6,074 to €1,442
- Other debts -€3,981
no longer reported in 2025 (was €3,981)
- Trade debts -€1,353
down €1,353 (-80.8%), from €1,674 to €321
- Write-downs -€5,428
no longer reported in 2025 (was €5,428)
- Gross operating margin +€3,111
up €3,111 (+27.2%), from €11,426 to €14,537
- Taxes +€2,062
up €2,062 (+198.6%), from €1,038 to €3,100
- Financial income +€320
new in 2025: €320
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 | €16,425 | €17,606 | +€1,182 | +7.2% |
| Current assets | 29/58 | €16,425 | €17,606 | +€1,182 | +7.2% |
| Amounts receivable within one year | 40/41 | €8,062 | €13,127 | +€5,064 | +62.8% |
| Trade receivables | 40 | €8,062 | €418 | -€7,644 | -94.8% |
| Other amounts receivable | 41 | - | €12,709 | +€12,709 | |
| Cash at bank and in hand | 54/58 | €8,362 | €4,480 | -€3,883 | -46.4% |
| Total equity and liabilities | 10/49 | €16,425 | €17,606 | +€1,182 | +7.2% |
| Equity | 10/15 | €4,695 | €15,844 | +€11,148 | +237.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,695 | €14,844 | +€11,148 | +301.7% |
| Amounts payable | 17/49 | €11,729 | €1,763 | -€9,967 | -85.0% |
| Amounts payable within one year | 42/48 | €11,729 | €1,763 | -€9,967 | -85.0% |
| Trade debts | 44 | €1,674 | €321 | -€1,353 | -80.8% |
| Suppliers | 440/4 | €1,674 | €321 | -€1,353 | -80.8% |
| Taxes, remuneration and social security | 45 | €6,074 | €1,442 | -€4,632 | -76.3% |
| Taxes | 450/3 | €6,074 | €1,442 | -€4,632 | -76.3% |
| Other amounts payable | 47/48 | €3,981 | - | -€3,981 | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €5,428 | - | -€5,428 | |
| Other operating charges | 640/8 | €534 | €550 | +€16 | +3.1% |
| Gross operating margin | 9900 | €11,426 | €14,537 | +€3,111 | +27.2% |
| Operating profit (loss) | 9901 | €5,464 | €13,987 | +€8,523 | +156.0% |
| Financial income | 75/76B | - | €320 | +€320 | |
| Recurring financial income | 75 | - | €320 | +€320 | |
| Financial charges | 65/66B | €51 | €59 | +€8 | +15.7% |
| Recurring financial charges | 65 | €51 | €59 | +€8 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €5,413 | €14,248 | +€8,835 | +163.2% |
| Income taxes | 67/77 | €1,038 | €3,100 | +€2,062 | +198.6% |
| Profit (loss) for the period | 9904 | €4,375 | €11,148 | +€6,773 | +154.8% |
| Profit (loss) for the period to be appropriated | 9905 | €4,375 | €11,148 | +€6,773 | +154.8% |
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.