NDH 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.
NDH CONSULTING
Largest movements
- Cash +€17,276
up €17,276 (+102%), from €16,893 to €34,169
mainly Receivables within one year (+€10,894) and Other debts (+€9,533)
- Receivables within one year -€10,894
down €10,894 (-38.4%), from €28,359 to €17,465
of which Trade receivables: -€6,545
- Tangible fixed assets +€7,819
up €7,819 (+96.1%), from €8,139 to €15,957
of which Furniture and vehicles: +€8,470
- Reserves -€10,475
down €10,475 (-33.8%), from €31,000 to €20,525
- Other debts +€9,533
new in 2025: €9,533
- Trade debts +€5,719
up €5,719 (+83.6%), from €6,840 to €12,559
- Debts after one year +€4,836
new in 2025: €4,836
- Current portion of long-term debt +€3,290
new in 2025: €3,290
- Gross operating margin +€3,793
up €3,793 (+15.7%), from €24,091 to €27,884
- Taxes +€2,128
up €2,128 (+39.7%), from €5,360 to €7,488
- Financial charges +€1,439
up €1,439 (+53.1%), from €2,710 to €4,149
of which Financial charges: +€1,439
- Depreciation +€645
up €645 (+14.7%), from €4,396 to €5,041
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 | €55,989 | €70,428 | +€14,439 | +25.8% |
| Fixed assets | 21/28 | €8,139 | €15,957 | +€7,819 | +96.1% |
| Tangible fixed assets | 22/27 | €8,139 | €15,957 | +€7,819 | +96.1% |
| Plant, machinery and equipment | 23 | €1,973 | €1,322 | -€651 | -33.0% |
| Furniture and vehicles | 24 | €6,166 | €14,636 | +€8,470 | +137% |
| Current assets | 29/58 | €47,851 | €54,471 | +€6,620 | +13.8% |
| Amounts receivable within one year | 40/41 | €28,359 | €17,465 | -€10,894 | -38.4% |
| Trade receivables | 40 | €24,003 | €17,458 | -€6,545 | -27.3% |
| Other amounts receivable | 41 | €4,356 | €8 | -€4,349 | -99.8% |
| Cash at bank and in hand | 54/58 | €16,893 | €34,169 | +€17,276 | +102% |
| Deferred charges and accrued income | 490/1 | €2,599 | €2,837 | +€238 | +9.2% |
| Total equity and liabilities | 10/49 | €55,989 | €70,428 | +€14,439 | +25.8% |
| Equity | 10/15 | €41,057 | €30,525 | -€10,532 | -25.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €31,000 | €20,525 | -€10,475 | -33.8% |
| Distributable reserves | 133 | €31,000 | €20,525 | -€10,475 | -33.8% |
| Profit (loss) carried forward | 14 | €57 | €0 | -€57 | -100% |
| Amounts payable | 17/49 | €14,933 | €39,903 | +€24,970 | +167% |
| Amounts payable after more than one year | 17 | - | €4,836 | +€4,836 | |
| Financial debts | 170/4 | - | €4,836 | +€4,836 | |
| Amounts payable within one year | 42/48 | €14,933 | €35,042 | +€20,110 | +135% |
| Current portion of amounts payable after more than one year | 42 | - | €3,290 | +€3,290 | |
| Trade debts | 44 | €6,840 | €12,559 | +€5,719 | +83.6% |
| Suppliers | 440/4 | €6,840 | €12,559 | +€5,719 | +83.6% |
| Taxes, remuneration and social security | 45 | €8,093 | €9,660 | +€1,567 | +19.4% |
| Taxes | 450/3 | €8,093 | €9,660 | +€1,567 | +19.4% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | - | €9,533 | +€9,533 | |
| Accrued charges and deferred income | 492/3 | €0 | €24 | +€24 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,396 | €5,041 | +€645 | +14.7% |
| Other operating charges | 640/8 | €1,029 | €1,028 | -€1 | -0.1% |
| Non-recurring operating charges | 66A | €0 | €711 | +€711 | |
| Gross operating margin | 9900 | €24,091 | €27,884 | +€3,793 | +15.7% |
| Operating profit (loss) | 9901 | €18,666 | €21,105 | +€2,439 | +13.1% |
| Financial income | 75/76B | €235 | €1 | -€234 | -99.6% |
| Recurring financial income | 75 | €235 | €1 | -€234 | -99.6% |
| Financial charges | 65/66B | €2,710 | €4,149 | +€1,439 | +53.1% |
| Recurring financial charges | 65 | €2,710 | €4,149 | +€1,439 | +53.1% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €16,191 | €16,957 | +€766 | +4.7% |
| Income taxes | 67/77 | €5,360 | €7,488 | +€2,128 | +39.7% |
| Profit (loss) for the period | 9904 | €10,830 | €9,468 | -€1,362 | -12.6% |
| Profit (loss) for the period to be appropriated | 9905 | €10,830 | €9,468 | -€1,362 | -12.6% |
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 27 October 2026 via checked.be.