NDE Consult: 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.
NDE Consult
Largest movements
- Cash +€53,618
up €53,618 (+189.8%), from €28,245 to €81,864
mainly Net result for the year (+€78,989) and Depreciation (+€12,106)
- Current investments +€25,000
new in 2025: €25,000
- Tangible fixed assets -€9,800
down €9,800 (-15.9%), from €61,631 to €51,831
of which Furniture and vehicles: -€8,151
- Receivables within one year +€5,309
up €5,309 (+20.8%), from €25,528 to €30,837
of which Trade receivables: +€5,188
- Reserves +€77,323
up €77,323 (+133.4%), from €57,978 to €135,301
- Debts after one year -€6,342
down €6,342 (-23.6%), from €26,897 to €20,556
- Other debts +€3,619
up €3,619 (+110.0%), from €3,289 to €6,908
- Tax, wage and social debts +€2,215
up €2,215 (+18.2%), from €12,196 to €14,411
of which Taxes: +€1,165
- Trade debts -€1,935
down €1,935 (-24.8%), from €7,791 to €5,856
- Gross operating margin +€36,916
up €36,916 (+45.7%), from €80,779 to €117,695
- Depreciation +€8,641
up €8,641 (+249.4%), from €3,465 to €12,106
- Taxes +€6,435
up €6,435 (+40.8%), from €15,755 to €22,190
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 | €116,755 | €191,874 | +€75,119 | +64.3% |
| Fixed assets | 21/28 | €61,631 | €51,831 | -€9,800 | -15.9% |
| Tangible fixed assets | 22/27 | €61,631 | €51,831 | -€9,800 | -15.9% |
| Plant, machinery and equipment | 23 | €1,664 | €1,485 | -€179 | -10.8% |
| Furniture and vehicles | 24 | €48,889 | €40,738 | -€8,151 | -16.7% |
| Other tangible fixed assets | 26 | €11,077 | €9,608 | -€1,470 | -13.3% |
| Current assets | 29/58 | €55,124 | €140,043 | +€84,919 | +154.1% |
| Amounts receivable within one year | 40/41 | €25,528 | €30,837 | +€5,309 | +20.8% |
| Trade receivables | 40 | €25,528 | €30,716 | +€5,188 | +20.3% |
| Other amounts receivable | 41 | - | €121 | +€121 | |
| Current investments | 50/53 | - | €25,000 | +€25,000 | |
| Cash at bank and in hand | 54/58 | €28,245 | €81,864 | +€53,618 | +189.8% |
| Deferred charges and accrued income | 490/1 | €1,350 | €2,342 | +€992 | +73.5% |
| Total equity and liabilities | 10/49 | €116,755 | €191,874 | +€75,119 | +64.3% |
| Equity | 10/15 | €60,478 | €137,801 | +€77,323 | +127.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €57,978 | €135,301 | +€77,323 | +133.4% |
| Distributable reserves | 133 | €57,978 | €135,301 | +€77,323 | +133.4% |
| Amounts payable | 17/49 | €56,277 | €54,073 | -€2,204 | -3.9% |
| Amounts payable after more than one year | 17 | €26,897 | €20,556 | -€6,342 | -23.6% |
| Financial debts | 170/4 | €26,897 | €20,556 | -€6,342 | -23.6% |
| Amounts payable within one year | 42/48 | €29,379 | €33,518 | +€4,138 | +14.1% |
| Current portion of amounts payable after more than one year | 42 | €6,103 | €6,342 | +€239 | +3.9% |
| Trade debts | 44 | €7,791 | €5,856 | -€1,935 | -24.8% |
| Suppliers | 440/4 | €7,791 | €5,856 | -€1,935 | -24.8% |
| Taxes, remuneration and social security | 45 | €12,196 | €14,411 | +€2,215 | +18.2% |
| Taxes | 450/3 | €12,196 | €13,361 | +€1,165 | +9.6% |
| Remuneration and social security | 454/9 | - | €1,050 | +€1,050 | |
| Other amounts payable | 47/48 | €3,289 | €6,908 | +€3,619 | +110.0% |
| Remuneration, social security and pensions | 62 | - | €1,112 | +€1,112 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,465 | €12,106 | +€8,641 | +249.4% |
| Other operating charges | 640/8 | €409 | €623 | +€214 | +52.2% |
| Gross operating margin | 9900 | €80,779 | €117,695 | +€36,916 | +45.7% |
| Operating profit (loss) | 9901 | €76,905 | €103,855 | +€26,950 | +35.0% |
| Financial income | 75/76B | €0 | €7 | +€7 | +66000.0% |
| Recurring financial income | 75 | €0 | €7 | +€7 | +66000.0% |
| Financial charges | 65/66B | €1,506 | €2,682 | +€1,176 | +78.1% |
| Recurring financial charges | 65 | €1,506 | €2,682 | +€1,176 | +78.1% |
| Profit (loss) for the period before taxes | 9903 | €75,398 | €101,179 | +€25,781 | +34.2% |
| Income taxes | 67/77 | €15,755 | €22,190 | +€6,435 | +40.8% |
| Profit (loss) for the period | 9904 | €59,644 | €78,989 | +€19,345 | +32.4% |
| Profit (loss) for the period to be appropriated | 9905 | €59,644 | €78,989 | +€19,345 | +32.4% |
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 10 October 2026 via checked.be.