Negotium 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.
Negotium Consulting
Largest movements
- Receivables within one year -€13,111
down €13,111 (-42.7%), from €30,702 to €17,591
of which Trade receivables: -€11,890
- Current investments +€12,268
up €12,268 (+14.2%), from €86,224 to €98,491
- Cash -€3,281
down €3,281 (-17.6%), from €18,636 to €15,355
mainly Contributions, distributions and other (-€65,000) and Current investments (-€12,268)
- Tangible fixed assets -€1,539
down €1,539 (-51.4%), from €2,996 to €1,456
- Reserves -€25,372
down €25,372 (-20.4%), from €124,423 to €99,050
- Other debts +€18,030
up €18,030 (+902%), from €2,000 to €20,030
- Tax, wage and social debts +€2,637
up €2,637 (+29.9%), from €8,833 to €11,470
of which Taxes: +€3,192
- Short-term financial debts -€1,447
no longer reported in 2025 (was €1,447)
- Gross operating margin +€3,782
up €3,782 (+7.7%), from €49,240 to €53,022
- Financial charges +€775
up €775 (+1,397%), from €55 to €830
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 | €138,703 | €133,841 | -€4,862 | -3.5% |
| Fixed assets | 21/28 | €2,996 | €1,456 | -€1,539 | -51.4% |
| Tangible fixed assets | 22/27 | €2,996 | €1,456 | -€1,539 | -51.4% |
| Plant, machinery and equipment | 23 | €2,996 | €1,456 | -€1,539 | -51.4% |
| Current assets | 29/58 | €135,707 | €132,385 | -€3,322 | -2.4% |
| Amounts receivable within one year | 40/41 | €30,702 | €17,591 | -€13,111 | -42.7% |
| Trade receivables | 40 | €29,005 | €17,115 | -€11,890 | -41.0% |
| Other amounts receivable | 41 | €1,697 | €476 | -€1,221 | -72.0% |
| Current investments | 50/53 | €86,224 | €98,491 | +€12,268 | +14.2% |
| Cash at bank and in hand | 54/58 | €18,636 | €15,355 | -€3,281 | -17.6% |
| Deferred charges and accrued income | 490/1 | €146 | €948 | +€802 | +551% |
| Total equity and liabilities | 10/49 | €138,703 | €133,841 | -€4,862 | -3.5% |
| Equity | 10/15 | €126,423 | €101,050 | -€25,372 | -20.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €124,423 | €99,050 | -€25,372 | -20.4% |
| Distributable reserves | 133 | €124,423 | €99,050 | -€25,372 | -20.4% |
| Amounts payable | 17/49 | €12,280 | €32,791 | +€20,511 | +167% |
| Amounts payable within one year | 42/48 | €12,280 | €32,791 | +€20,511 | +167% |
| Financial debts | 43 | €1,447 | - | -€1,447 | |
| Credit institutions | 430/8 | €1,447 | - | -€1,447 | |
| Trade debts | 44 | - | €1,290 | +€1,290 | |
| Suppliers | 440/4 | - | €1,290 | +€1,290 | |
| Taxes, remuneration and social security | 45 | €8,833 | €11,470 | +€2,637 | +29.9% |
| Taxes | 450/3 | €8,278 | €11,470 | +€3,192 | +38.6% |
| Remuneration and social security | 454/9 | €554 | - | -€554 | |
| Other amounts payable | 47/48 | €2,000 | €20,030 | +€18,030 | +902% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,268 | €1,539 | +€271 | +21.4% |
| Other operating charges | 640/8 | €633 | €1,027 | +€394 | +62.2% |
| Gross operating margin | 9900 | €49,240 | €53,022 | +€3,782 | +7.7% |
| Operating profit (loss) | 9901 | €47,338 | €50,456 | +€3,118 | +6.6% |
| Financial income | 75/76B | €622 | €715 | +€93 | +15.0% |
| Recurring financial income | 75 | €622 | €715 | +€93 | +15.0% |
| Financial charges | 65/66B | €55 | €830 | +€775 | +1,397% |
| Recurring financial charges | 65 | €55 | €830 | +€775 | +1,397% |
| Profit (loss) for the period before taxes | 9903 | €47,905 | €50,341 | +€2,436 | +5.1% |
| Income taxes | 67/77 | €10,772 | €10,713 | -€58 | -0.5% |
| Profit (loss) for the period | 9904 | €37,133 | €39,628 | +€2,494 | +6.7% |
| Profit (loss) for the period to be appropriated | 9905 | €37,133 | €39,628 | +€2,494 | +6.7% |
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 28 October 2026 via checked.be.