NDV 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.
NDV Consulting
Largest movements
- Cash +€13,688
up €13,688 (+355.1%), from €3,855 to €17,543
mainly Net result for the year (+€11,230) and Depreciation (+€4,099)
- Tangible fixed assets -€4,099
down €4,099 (-45.0%), from €9,114 to €5,015
- Receivables within one year +€1,650
up €1,650 (+12.7%), from €13,021 to €14,671
of which Trade receivables: +€2,571
- Deferred charges and accrued income +€1,203
up €1,203 (+116.5%), from €1,032 to €2,235
- Profit (loss) carried forward +€11,230
up €11,230 (+190.4%), from €5,899 to €17,128
- Trade debts +€1,492
up €1,492 (+95.8%), from €1,557 to €3,049
- Other debts +€1,450
up €1,450, from €0 to €1,450
- Accrued charges and deferred income -€880
down €880 (-100.0%), from €880 to €0
- Tax, wage and social debts -€849
down €849 (-5.4%), from €15,686 to €14,837
- Gross operating margin +€10,219
up €10,219 (+82.6%), from €12,366 to €22,585
- Taxes +€1,983
up €1,983 (+71.3%), from €2,782 to €4,764
- Depreciation +€295
up €295 (+7.8%), from €3,804 to €4,099
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 | €27,022 | €39,464 | +€12,442 | +46.0% |
| Fixed assets | 21/28 | €9,114 | €5,015 | -€4,099 | -45.0% |
| Tangible fixed assets | 22/27 | €9,114 | €5,015 | -€4,099 | -45.0% |
| Furniture and vehicles | 24 | €9,114 | €5,015 | -€4,099 | -45.0% |
| Current assets | 29/58 | €17,907 | €34,449 | +€16,541 | +92.4% |
| Amounts receivable within one year | 40/41 | €13,021 | €14,671 | +€1,650 | +12.7% |
| Trade receivables | 40 | €12,100 | €14,671 | +€2,571 | +21.2% |
| Other amounts receivable | 41 | €921 | €0 | -€921 | -100.0% |
| Cash at bank and in hand | 54/58 | €3,855 | €17,543 | +€13,688 | +355.1% |
| Deferred charges and accrued income | 490/1 | €1,032 | €2,235 | +€1,203 | +116.5% |
| Total equity and liabilities | 10/49 | €27,022 | €39,464 | +€12,442 | +46.0% |
| Equity | 10/15 | €8,899 | €20,128 | +€11,230 | +126.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,899 | €17,128 | +€11,230 | +190.4% |
| Amounts payable | 17/49 | €18,123 | €19,336 | +€1,213 | +6.7% |
| Amounts payable within one year | 42/48 | €17,243 | €19,336 | +€2,093 | +12.1% |
| Trade debts | 44 | €1,557 | €3,049 | +€1,492 | +95.8% |
| Suppliers | 440/4 | €1,557 | €3,049 | +€1,492 | +95.8% |
| Taxes, remuneration and social security | 45 | €15,686 | €14,837 | -€849 | -5.4% |
| Taxes | 450/3 | €15,686 | €14,837 | -€849 | -5.4% |
| Other amounts payable | 47/48 | €0 | €1,450 | +€1,450 | |
| Accrued charges and deferred income | 492/3 | €880 | €0 | -€880 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,804 | €4,099 | +€295 | +7.8% |
| Gross operating margin | 9900 | €12,366 | €22,585 | +€10,219 | +82.6% |
| Operating profit (loss) | 9901 | €8,562 | €18,486 | +€9,923 | +115.9% |
| Financial income | 75/76B | €21 | €1 | -€20 | -94.8% |
| Recurring financial income | 75 | €21 | €1 | -€20 | -94.8% |
| Financial charges | 65/66B | €2,587 | €2,493 | -€94 | -3.6% |
| Recurring financial charges | 65 | €2,587 | €2,493 | -€94 | -3.6% |
| Profit (loss) for the period before taxes | 9903 | €5,996 | €15,994 | +€9,997 | +166.7% |
| Income taxes | 67/77 | €2,782 | €4,764 | +€1,983 | +71.3% |
| Profit (loss) for the period | 9904 | €3,215 | €11,230 | +€8,015 | +249.3% |
| Profit (loss) for the period to be appropriated | 9905 | €3,215 | €11,230 | +€8,015 | +249.3% |
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 12 October 2026 via checked.be.