NEM Consult: what changed
Two fiscal 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.
NEM Consult
Largest movements
- Cash -€212,136
down €212,136 (-98.7%), from €214,998 to €2,863
mainly Receivables after one year (-€150,000) and Tax, wage and social debts (-€37,841)
- Receivables after one year +€150,000
new in 2024: €150,000
- Receivables within one year -€16,600
down €16,600 (-93.3%), from €17,787 to €1,187
- Tax, wage and social debts -€37,841
down €37,841 (-84.8%), from €44,611 to €6,770
of which Taxes: -€31,741
- Profit (loss) carried forward -€26,437
down €26,437 (-16.2%), from €163,447 to €137,010
- Trade debts -€13,767
down €13,767 (-90.0%), from €15,289 to €1,522
- Gross operating margin -€145,873
down €145,873, from €120,486 to -€25,387
- Taxes -€25,262
down €25,262 (-100.0%), from €25,262 to €0
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,083 | €155,231 | -€77,852 | -33.4% |
| Fixed assets | 21/28 | €298 | €1,182 | +€884 | +296.7% |
| Tangible fixed assets | 22/27 | €298 | €1,182 | +€884 | +296.7% |
| Furniture and vehicles | 24 | €298 | €1,182 | +€884 | +296.7% |
| Current assets | 29/58 | €232,785 | €154,049 | -€78,736 | -33.8% |
| Amounts receivable after more than one year | 29 | - | €150,000 | +€150,000 | |
| Trade receivables | 290 | - | €150,000 | +€150,000 | |
| Amounts receivable within one year | 40/41 | €17,787 | €1,187 | -€16,600 | -93.3% |
| Trade receivables | 40 | €17,787 | €1,187 | -€16,600 | -93.3% |
| Cash at bank and in hand | 54/58 | €214,998 | €2,863 | -€212,136 | -98.7% |
| Total equity and liabilities | 10/49 | €233,083 | €155,231 | -€77,852 | -33.4% |
| Equity | 10/15 | €164,947 | €138,510 | -€26,437 | -16.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €163,447 | €137,010 | -€26,437 | -16.2% |
| Amounts payable | 17/49 | €68,136 | €16,721 | -€51,415 | -75.5% |
| Amounts payable within one year | 42/48 | €68,136 | €16,721 | -€51,415 | -75.5% |
| Trade debts | 44 | €15,289 | €1,522 | -€13,767 | -90.0% |
| Suppliers | 440/4 | €15,289 | €1,522 | -€13,767 | -90.0% |
| Taxes, remuneration and social security | 45 | €44,611 | €6,770 | -€37,841 | -84.8% |
| Taxes | 450/3 | €32,011 | €270 | -€31,741 | -99.2% |
| Remuneration and social security | 454/9 | €12,600 | €6,500 | -€6,100 | -48.4% |
| Other amounts payable | 47/48 | €8,237 | €8,430 | +€193 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57 | €500 | +€443 | +781.9% |
| Other operating charges | 640/8 | €348 | €384 | +€37 | +10.6% |
| Gross operating margin | 9900 | €120,486 | -€25,387 | -€145,873 | |
| Operating profit (loss) | 9901 | €120,082 | -€26,271 | -€146,353 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €499 | €166 | -€333 | -66.7% |
| Recurring financial charges | 65 | €499 | €166 | -€333 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | €119,583 | -€26,437 | -€146,020 | |
| Income taxes | 67/77 | €25,262 | €0 | -€25,262 | -100.0% |
| Profit (loss) for the period | 9904 | €94,321 | -€26,437 | -€120,758 | |
| Profit (loss) for the period to be appropriated | 9905 | €94,321 | -€26,437 | -€120,758 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.