NDA 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.
NDA CONSULTING
Largest movements
- Receivables after one year +€105,000
new in 2025: €105,000
- Cash -€56,317
down €56,317 (-58.7%), from €96,018 to €39,702
mainly Receivables after one year (-€105,000) and Other debts (-€13,756)
- Deferred charges and accrued income +€3,538
up €3,538 (+46.8%), from €7,565 to €11,103
- Reserves +€44,622
up €44,622 (+117%), from €38,147 to €82,769
- Debts after one year +€25,000
up €25,000 (+500%), from €5,000 to €30,000
- Other debts -€13,756
down €13,756 (-26.7%), from €51,498 to €37,742
- Tax, wage and social debts -€8,800
down €8,800 (-31.3%), from €28,091 to €19,291
of which Taxes: -€8,450
- Accrued charges and deferred income +€2,503
up €2,503 (+1,669%), from €150 to €2,653
- Gross operating margin -€4,332
down €4,332 (-4.9%), from €87,587 to €83,255
- Taxes +€4,261
up €4,261 (+21.5%), from €19,791 to €24,052
- Financial charges +€3,547
up €3,547 (+79.9%), from €4,438 to €7,985
- Other operating charges -€3,472
down €3,472 (-34.7%), from €9,992 to €6,521
- Financial income +€2,082
up €2,082, from €0 to €2,082
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.
Derived cash bridge
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 | €128,610 | €179,466 | +€50,856 | +39.5% |
| Fixed assets | 21/28 | €24,818 | €23,661 | -€1,157 | -4.7% |
| Tangible fixed assets | 22/27 | €24,568 | €23,411 | -€1,157 | -4.7% |
| Other tangible fixed assets | 26 | €24,568 | €23,411 | -€1,157 | -4.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €103,792 | €155,805 | +€52,013 | +50.1% |
| Amounts receivable after more than one year | 29 | - | €105,000 | +€105,000 | |
| Other amounts receivable | 291 | - | €105,000 | +€105,000 | |
| Amounts receivable within one year | 40/41 | €209 | €0 | -€209 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €209 | €0 | -€209 | -100% |
| Cash at bank and in hand | 54/58 | €96,018 | €39,702 | -€56,317 | -58.7% |
| Deferred charges and accrued income | 490/1 | €7,565 | €11,103 | +€3,538 | +46.8% |
| Total equity and liabilities | 10/49 | €128,610 | €179,466 | +€50,856 | +39.5% |
| Equity | 10/15 | €38,148 | €82,770 | +€44,622 | +117% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €38,147 | €82,769 | +€44,622 | +117% |
| Distributable reserves | 133 | €38,147 | €82,769 | +€44,622 | +117% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €90,462 | €96,696 | +€6,234 | +6.9% |
| Amounts payable after more than one year | 17 | €5,000 | €30,000 | +€25,000 | +500% |
| Other amounts payable | 178/9 | €5,000 | €30,000 | +€25,000 | +500% |
| Amounts payable within one year | 42/48 | €85,312 | €64,043 | -€21,269 | -24.9% |
| Trade debts | 44 | €5,723 | €7,010 | +€1,287 | +22.5% |
| Suppliers | 440/4 | €5,723 | €7,010 | +€1,287 | +22.5% |
| Taxes, remuneration and social security | 45 | €28,091 | €19,291 | -€8,800 | -31.3% |
| Taxes | 450/3 | €25,163 | €16,713 | -€8,450 | -33.6% |
| Remuneration and social security | 454/9 | €2,928 | €2,578 | -€350 | -11.9% |
| Other amounts payable | 47/48 | €51,498 | €37,742 | -€13,756 | -26.7% |
| Accrued charges and deferred income | 492/3 | €150 | €2,653 | +€2,503 | +1,669% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,157 | €1,157 | = | 0.0% |
| Other operating charges | 640/8 | €9,992 | €6,521 | -€3,472 | -34.7% |
| Gross operating margin | 9900 | €87,587 | €83,255 | -€4,332 | -4.9% |
| Operating profit (loss) | 9901 | €76,438 | €75,577 | -€861 | -1.1% |
| Financial income | 75/76B | €0 | €2,082 | +€2,082 | |
| Recurring financial income | 75 | €0 | €2,082 | +€2,082 | |
| Financial charges | 65/66B | €4,438 | €7,985 | +€3,547 | +79.9% |
| Recurring financial charges | 65 | €4,438 | €7,985 | +€3,547 | +79.9% |
| Profit (loss) for the period before taxes | 9903 | €72,000 | €69,674 | -€2,326 | -3.2% |
| Income taxes | 67/77 | €19,791 | €24,052 | +€4,261 | +21.5% |
| Profit (loss) for the period | 9904 | €52,209 | €45,622 | -€6,587 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €52,209 | €45,622 | -€6,587 | -12.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.