Nelis 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.
Nelis Consulting
Largest movements
- Cash +€35,292
up €35,292 (+671.0%), from €5,259 to €40,552
mainly Net result for the year (+€34,654) and Tax, wage and social debts (+€8,398)
- Receivables within one year +€4,060
up €4,060 (+73.5%), from €5,527 to €9,586
- Tangible fixed assets +€1,158
up €1,158 (+16.5%), from €7,008 to €8,166
of which Plant, machinery and equipment: +€3,704
- Reserves +€33,821
up €33,821 (+441.7%), from €7,658 to €41,479
- Tax, wage and social debts +€8,398
up €8,398 (+175.4%), from €4,789 to €13,187
- Trade debts -€1,416
down €1,416 (-63.6%), from €2,226 to €810
- Gross operating margin +€35,690
up €35,690 (+314.3%), from €11,356 to €47,047
- Taxes +€6,699
up €6,699 (+300.4%), from €2,230 to €8,928
- Depreciation +€2,722
up €2,722 (+431.4%), from €631 to €3,353
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 | €17,794 | €58,634 | +€40,841 | +229.5% |
| Fixed assets | 21/28 | €7,008 | €8,166 | +€1,158 | +16.5% |
| Tangible fixed assets | 22/27 | €7,008 | €8,166 | +€1,158 | +16.5% |
| Plant, machinery and equipment | 23 | - | €3,704 | +€3,704 | |
| Furniture and vehicles | 24 | €7,008 | €4,462 | -€2,546 | -36.3% |
| Current assets | 29/58 | €10,786 | €50,469 | +€39,683 | +367.9% |
| Amounts receivable within one year | 40/41 | €5,527 | €9,586 | +€4,060 | +73.5% |
| Trade receivables | 40 | €5,527 | €9,586 | +€4,060 | +73.5% |
| Cash at bank and in hand | 54/58 | €5,259 | €40,552 | +€35,292 | +671.0% |
| Deferred charges and accrued income | 490/1 | - | €331 | +€331 | |
| Total equity and liabilities | 10/49 | €17,794 | €58,634 | +€40,841 | +229.5% |
| Equity | 10/15 | €8,658 | €42,479 | +€33,821 | +390.6% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €7,658 | €41,479 | +€33,821 | +441.7% |
| Distributable reserves | 133 | €7,658 | €41,479 | +€33,821 | +441.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €9,136 | €16,155 | +€7,019 | +76.8% |
| Amounts payable within one year | 42/48 | €9,136 | €16,155 | +€7,019 | +76.8% |
| Trade debts | 44 | €2,226 | €810 | -€1,416 | -63.6% |
| Suppliers | 440/4 | €2,226 | €810 | -€1,416 | -63.6% |
| Taxes, remuneration and social security | 45 | €4,789 | €13,187 | +€8,398 | +175.4% |
| Taxes | 450/3 | €4,789 | €13,187 | +€8,398 | +175.4% |
| Other amounts payable | 47/48 | €2,121 | €2,158 | +€37 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €631 | €3,353 | +€2,722 | +431.4% |
| Other operating charges | 640/8 | - | €62 | +€62 | |
| Gross operating margin | 9900 | €11,356 | €47,047 | +€35,690 | +314.3% |
| Operating profit (loss) | 9901 | €10,725 | €43,632 | +€32,906 | +306.8% |
| Financial income | 75/76B | €2 | €6 | +€4 | +219.2% |
| Recurring financial income | 75 | €2 | €6 | +€4 | +219.2% |
| Financial charges | 65/66B | €7 | €55 | +€49 | +711.1% |
| Recurring financial charges | 65 | €7 | €55 | +€49 | +711.1% |
| Profit (loss) for the period before taxes | 9903 | €10,721 | €43,583 | +€32,862 | +306.5% |
| Income taxes | 67/77 | €2,230 | €8,928 | +€6,699 | +300.4% |
| Profit (loss) for the period | 9904 | €8,491 | €34,654 | +€26,164 | +308.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,491 | €34,654 | +€26,164 | +308.1% |
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 9 October 2026 via checked.be.