NDG 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.
NDG Consulting
Largest movements
- Tangible fixed assets -€42,974
down €42,974 (-7.9%), from €545,262 to €502,288
of which Land and buildings: -€43,210
- Current investments +€12,331
up €12,331 (+13.8%), from €89,178 to €101,509
- Debts after one year -€27,174
down €27,174 (-6.2%), from €437,937 to €410,763
- Tax, wage and social debts -€22,799
down €22,799 (-72.7%), from €31,378 to €8,579
- Other debts +€22,400
up €22,400 (+25.4%), from €88,221 to €110,621
- Gross operating margin +€30,420
up €30,420 (+23.4%), from €129,851 to €160,270
- Depreciation +€29,844
up €29,844 (+156%), from €19,141 to €48,985
- Financial charges +€8,219
up €8,219 (+204%), from €4,024 to €12,244
- Taxes -€4,805
down €4,805 (-19.9%), from €24,166 to €19,361
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 | €664,936 | €635,819 | -€29,117 | -4.4% |
| Fixed assets | 21/28 | €545,262 | €502,288 | -€42,974 | -7.9% |
| Tangible fixed assets | 22/27 | €545,262 | €502,288 | -€42,974 | -7.9% |
| Land and buildings | 22 | €541,356 | €498,146 | -€43,210 | -8.0% |
| Plant, machinery and equipment | 23 | €1,220 | €609 | -€611 | -50.1% |
| Furniture and vehicles | 24 | €2,686 | €3,533 | +€847 | +31.5% |
| Current assets | 29/58 | €119,674 | €133,531 | +€13,857 | +11.6% |
| Amounts receivable within one year | 40/41 | €22,941 | €27,600 | +€4,658 | +20.3% |
| Trade receivables | 40 | €22,035 | €25,538 | +€3,503 | +15.9% |
| Other amounts receivable | 41 | €906 | €2,062 | +€1,155 | +127% |
| Current investments | 50/53 | €89,178 | €101,509 | +€12,331 | +13.8% |
| Cash at bank and in hand | 54/58 | €7,555 | €4,422 | -€3,132 | -41.5% |
| Total equity and liabilities | 10/49 | €664,936 | €635,819 | -€29,117 | -4.4% |
| Equity | 10/15 | €72,571 | €78,376 | +€5,805 | +8.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €51,818 | €51,818 | = | 0.0% |
| Distributable reserves | 133 | €51,818 | €51,818 | = | 0.0% |
| Profit (loss) carried forward | 14 | €293 | €6,098 | +€5,805 | +1,982% |
| Amounts payable | 17/49 | €592,365 | €557,443 | -€34,922 | -5.9% |
| Amounts payable after more than one year | 17 | €437,937 | €410,763 | -€27,174 | -6.2% |
| Financial debts | 170/4 | €437,937 | €410,763 | -€27,174 | -6.2% |
| Amounts payable within one year | 42/48 | €153,785 | €146,680 | -€7,105 | -4.6% |
| Current portion of amounts payable after more than one year | 42 | €30,364 | €27,174 | -€3,190 | -10.5% |
| Trade debts | 44 | €3,823 | €306 | -€3,516 | -92.0% |
| Suppliers | 440/4 | €3,823 | €306 | -€3,516 | -92.0% |
| Taxes, remuneration and social security | 45 | €31,378 | €8,579 | -€22,799 | -72.7% |
| Taxes | 450/3 | €31,378 | €8,579 | -€22,799 | -72.7% |
| Other amounts payable | 47/48 | €88,221 | €110,621 | +€22,400 | +25.4% |
| Accrued charges and deferred income | 492/3 | €643 | - | -€643 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,141 | €48,985 | +€29,844 | +156% |
| Other operating charges | 640/8 | €5,103 | €4,350 | -€753 | -14.7% |
| Gross operating margin | 9900 | €129,851 | €160,270 | +€30,420 | +23.4% |
| Operating profit (loss) | 9901 | €105,607 | €106,935 | +€1,328 | +1.3% |
| Financial income | 75/76B | €30 | €475 | +€445 | +1,469% |
| Recurring financial income | 75 | €30 | €475 | +€445 | +1,469% |
| Financial charges | 65/66B | €4,024 | €12,244 | +€8,219 | +204% |
| Recurring financial charges | 65 | €4,024 | €12,244 | +€8,219 | +204% |
| Profit (loss) for the period before taxes | 9903 | €101,613 | €95,166 | -€6,447 | -6.3% |
| Income taxes | 67/77 | €24,166 | €19,361 | -€4,805 | -19.9% |
| Profit (loss) for the period | 9904 | €77,447 | €75,805 | -€1,642 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €77,447 | €75,805 | -€1,642 | -2.1% |
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 21 October 2026 via checked.be.