NEAR CONSULT: what changed
NEAR CONSULT
Largest movements
- Cash +€35,917
up €35,917 (+72.3%), from €49,707 to €85,624
mainly Net result for the year (+€86,750) and Other debts (+€86,301)
- Tangible fixed assets -€14,707
down €14,707 (-6.5%), from €227,294 to €212,587
of which Furniture and vehicles: -€8,299
- Receivables within one year -€3,820
down €3,820 (-21.2%), from €18,053 to €14,234
of which Other amounts receivable: -€2,853
- Other debts +€86,301
up €86,301 (+284%), from €30,367 to €116,668
- Profit (loss) carried forward -€55,250
down €55,250 (-38.7%), from €142,736 to €87,486
- Debts after one year -€13,468
down €13,468 (-13.6%), from €98,776 to €85,308
- Gross operating margin +€35,096
up €35,096 (+33.8%), from €103,881 to €138,977
- Taxes +€12,293
up €12,293 (+75.3%), from €16,322 to €28,615
- Depreciation +€3,260
up €3,260 (+24.1%), from €13,530 to €16,790
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €297,910 | €315,419 | +€17,508 | +5.9% |
| Fixed assets | 21/28 | €227,294 | €212,587 | -€14,707 | -6.5% |
| Tangible fixed assets | 22/27 | €227,294 | €212,587 | -€14,707 | -6.5% |
| Land and buildings | 22 | €187,311 | €181,658 | -€5,653 | -3.0% |
| Furniture and vehicles | 24 | €18,699 | €10,400 | -€8,299 | -44.4% |
| Other tangible fixed assets | 26 | €21,284 | €20,528 | -€756 | -3.5% |
| Current assets | 29/58 | €70,617 | €102,832 | +€32,215 | +45.6% |
| Amounts receivable within one year | 40/41 | €18,053 | €14,234 | -€3,820 | -21.2% |
| Trade receivables | 40 | €3,040 | €2,073 | -€966 | -31.8% |
| Other amounts receivable | 41 | €15,013 | €12,160 | -€2,853 | -19.0% |
| Cash at bank and in hand | 54/58 | €49,707 | €85,624 | +€35,917 | +72.3% |
| Deferred charges and accrued income | 490/1 | €2,856 | €2,974 | +€117 | +4.1% |
| Total equity and liabilities | 10/49 | €297,910 | €315,419 | +€17,508 | +5.9% |
| Equity | 10/15 | €146,736 | €91,486 | -€55,250 | -37.7% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €142,736 | €87,486 | -€55,250 | -38.7% |
| Amounts payable | 17/49 | €151,174 | €223,932 | +€72,758 | +48.1% |
| Amounts payable after more than one year | 17 | €98,776 | €85,308 | -€13,468 | -13.6% |
| Financial debts | 170/4 | €98,776 | €85,308 | -€13,468 | -13.6% |
| Amounts payable within one year | 42/48 | €52,398 | €137,786 | +€85,387 | +163% |
| Financial debts | 43 | €13,101 | €13,478 | +€377 | +2.9% |
| Credit institutions | 430/8 | €13,091 | €13,468 | +€377 | +2.9% |
| Other loans | 439 | €10 | €10 | = | 0.0% |
| Trade debts | 44 | €2,413 | €4,025 | +€1,612 | +66.8% |
| Suppliers | 440/4 | €2,413 | €4,025 | +€1,612 | +66.8% |
| Taxes, remuneration and social security | 45 | €6,517 | €3,615 | -€2,902 | -44.5% |
| Taxes | 450/3 | €6,517 | €3,615 | -€2,902 | -44.5% |
| Other amounts payable | 47/48 | €30,367 | €116,668 | +€86,301 | +284% |
| Accrued charges and deferred income | 492/3 | - | €838 | +€838 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,530 | €16,790 | +€3,260 | +24.1% |
| Other operating charges | 640/8 | €2,224 | €2,768 | +€544 | +24.5% |
| Gross operating margin | 9900 | €103,881 | €138,977 | +€35,096 | +33.8% |
| Operating profit (loss) | 9901 | €88,128 | €119,419 | +€31,292 | +35.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,017 | €4,055 | +€37 | +0.9% |
| Recurring financial charges | 65 | €4,017 | €4,055 | +€37 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €84,111 | €115,365 | +€31,254 | +37.2% |
| Income taxes | 67/77 | €16,322 | €28,615 | +€12,293 | +75.3% |
| Profit (loss) for the period | 9904 | €67,789 | €86,750 | +€18,961 | +28.0% |
| Profit (loss) for the period to be appropriated | 9905 | €67,789 | €86,750 | +€18,961 | +28.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.