ND Consulting: 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.
ND Consulting
Largest movements
- Deferred charges and accrued income +€12,241
new in 2025: €12,241
- Receivables within one year +€11,107
up €11,107 (+177.3%), from €6,264 to €17,372
of which Trade receivables: +€8,256
- Cash +€820
up €820 (+6.0%), from €13,586 to €14,406
mainly Net result for the year (+€13,158) and Other debts (+€6,132)
- Profit (loss) carried forward +€13,158
up €13,158 (+160.0%), from €8,222 to €21,380
- Other debts +€6,132
up €6,132 (+589.1%), from €1,041 to €7,173
- Tax, wage and social debts +€4,338
up €4,338 (+58.3%), from €7,436 to €11,775
of which Taxes: +€3,338
- Gross operating margin +€9,425
up €9,425 (+84.3%), from €11,181 to €20,606
- Taxes +€3,104
up €3,104 (+130.1%), from €2,386 to €5,490
- Financial charges +€1,246
up €1,246 (+688.9%), from €181 to €1,427
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 | €20,503 | €44,540 | +€24,037 | +117.2% |
| Fixed assets | 21/28 | €652 | €521 | -€131 | -20.1% |
| Tangible fixed assets | 22/27 | €652 | €521 | -€131 | -20.1% |
| Other tangible fixed assets | 26 | €652 | €521 | -€131 | -20.1% |
| Current assets | 29/58 | €19,851 | €44,019 | +€24,168 | +121.7% |
| Amounts receivable within one year | 40/41 | €6,264 | €17,372 | +€11,107 | +177.3% |
| Trade receivables | 40 | €6,264 | €14,520 | +€8,256 | +131.8% |
| Other amounts receivable | 41 | - | €2,852 | +€2,852 | |
| Cash at bank and in hand | 54/58 | €13,586 | €14,406 | +€820 | +6.0% |
| Deferred charges and accrued income | 490/1 | - | €12,241 | +€12,241 | |
| Total equity and liabilities | 10/49 | €20,503 | €44,540 | +€24,037 | +117.2% |
| Equity | 10/15 | €8,322 | €21,480 | +€13,158 | +158.1% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €8,222 | €21,380 | +€13,158 | +160.0% |
| Amounts payable | 17/49 | €12,181 | €23,060 | +€10,879 | +89.3% |
| Amounts payable within one year | 42/48 | €12,181 | €23,060 | +€10,879 | +89.3% |
| Trade debts | 44 | €3,704 | €4,113 | +€409 | +11.0% |
| Suppliers | 440/4 | €3,704 | €4,113 | +€409 | +11.0% |
| Taxes, remuneration and social security | 45 | €7,436 | €11,775 | +€4,338 | +58.3% |
| Taxes | 450/3 | €5,436 | €8,775 | +€3,338 | +61.4% |
| Remuneration and social security | 454/9 | €2,000 | €3,000 | +€1,000 | +50.0% |
| Other amounts payable | 47/48 | €1,041 | €7,173 | +€6,132 | +589.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5 | €131 | +€127 | +2725.8% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €11,181 | €20,606 | +€9,425 | +84.3% |
| Operating profit (loss) | 9901 | €10,789 | €20,075 | +€9,286 | +86.1% |
| Financial charges | 65/66B | €181 | €1,427 | +€1,246 | +688.9% |
| Recurring financial charges | 65 | €181 | €1,427 | +€1,246 | +688.9% |
| Profit (loss) for the period before taxes | 9903 | €10,608 | €18,648 | +€8,040 | +75.8% |
| Income taxes | 67/77 | €2,386 | €5,490 | +€3,104 | +130.1% |
| Profit (loss) for the period | 9904 | €8,222 | €13,158 | +€4,936 | +60.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,222 | €13,158 | +€4,936 | +60.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.