NEAH 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.
NEAH CONSULTING
Largest movements
- Tangible fixed assets +€359,384
up €359,384 (+845%), from €42,539 to €401,923
of which Land and buildings: +€334,657
- Cash -€87,058
down €87,058 (-67.8%), from €128,462 to €41,405
mainly Investment in fixed assets (net) (-€400,425) and Contributions, distributions and other (-€50,000)
- Receivables within one year -€9,998
down €9,998 (-16.6%), from €60,289 to €50,291
of which Trade receivables: -€11,823
- Debts after one year +€204,070
up €204,070 (+993%), from €20,552 to €224,621
- Reserves +€27,923
up €27,923 (+17.2%), from €162,556 to €190,478
- Trade debts +€22,468
up €22,468 (+13,736%), from €164 to €22,631
- Current portion of long-term debt +€22,184
up €22,184 (+216%), from €10,256 to €32,440
- Tax, wage and social debts -€10,058
down €10,058 (-30.8%), from €32,682 to €22,624
- Gross operating margin +€31,221
up €31,221 (+27.4%), from €113,801 to €145,023
- Depreciation +€27,452
up €27,452 (+202%), from €13,589 to €41,041
- Financial charges +€3,646
up €3,646 (+313%), from €1,164 to €4,810
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €231,466 | €497,794 | +€266,328 | +115% |
| Fixed assets | 21/28 | €42,539 | €401,923 | +€359,384 | +845% |
| Tangible fixed assets | 22/27 | €42,539 | €401,923 | +€359,384 | +845% |
| Land and buildings | 22 | - | €334,657 | +€334,657 | |
| Plant, machinery and equipment | 23 | €3,718 | €5,601 | +€1,883 | +50.7% |
| Furniture and vehicles | 24 | €38,821 | €61,665 | +€22,843 | +58.8% |
| Current assets | 29/58 | €188,927 | €95,871 | -€93,055 | -49.3% |
| Amounts receivable within one year | 40/41 | €60,289 | €50,291 | -€9,998 | -16.6% |
| Trade receivables | 40 | €60,289 | €48,466 | -€11,823 | -19.6% |
| Other amounts receivable | 41 | - | €1,825 | +€1,825 | |
| Cash at bank and in hand | 54/58 | €128,462 | €41,405 | -€87,058 | -67.8% |
| Deferred charges and accrued income | 490/1 | €175 | €4,176 | +€4,001 | +2,286% |
| Total equity and liabilities | 10/49 | €231,466 | €497,794 | +€266,328 | +115% |
| Equity | 10/15 | €167,556 | €195,478 | +€27,923 | +16.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €162,556 | €190,478 | +€27,923 | +17.2% |
| Distributable reserves | 133 | €162,556 | €190,478 | +€27,923 | +17.2% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €63,911 | €302,316 | +€238,406 | +373% |
| Amounts payable after more than one year | 17 | €20,552 | €224,621 | +€204,070 | +993% |
| Financial debts | 170/4 | €20,552 | €224,621 | +€204,070 | +993% |
| Amounts payable within one year | 42/48 | €43,359 | €77,695 | +€34,336 | +79.2% |
| Current portion of amounts payable after more than one year | 42 | €10,256 | €32,440 | +€22,184 | +216% |
| Trade debts | 44 | €164 | €22,631 | +€22,468 | +13,736% |
| Suppliers | 440/4 | €164 | €22,631 | +€22,468 | +13,736% |
| Taxes, remuneration and social security | 45 | €32,682 | €22,624 | -€10,058 | -30.8% |
| Taxes | 450/3 | €32,682 | €22,624 | -€10,058 | -30.8% |
| Other amounts payable | 47/48 | €257 | €0 | -€257 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,589 | €41,041 | +€27,452 | +202% |
| Other operating charges | 640/8 | €847 | €1,163 | +€316 | +37.4% |
| Gross operating margin | 9900 | €113,801 | €145,023 | +€31,221 | +27.4% |
| Operating profit (loss) | 9901 | €99,366 | €102,819 | +€3,453 | +3.5% |
| Financial income | 75/76B | €2,655 | €3,082 | +€427 | +16.1% |
| Recurring financial income | 75 | €2,655 | €3,082 | +€427 | +16.1% |
| Financial charges | 65/66B | €1,164 | €4,810 | +€3,646 | +313% |
| Recurring financial charges | 65 | €1,164 | €4,810 | +€3,646 | +313% |
| Profit (loss) for the period before taxes | 9903 | €100,857 | €101,091 | +€234 | +0.2% |
| Income taxes | 67/77 | €23,688 | €23,168 | -€520 | -2.2% |
| Profit (loss) for the period | 9904 | €77,169 | €77,923 | +€754 | +1.0% |
| Profit (loss) for the period to be appropriated | 9905 | €77,169 | €77,923 | +€754 | +1.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.