NEMESYS 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.
NEMESYS CONSULTING
Largest movements
- Receivables within one year +€38,338
up €38,338 (+220%), from €17,392 to €55,730
of which Trade receivables: +€29,887
- Cash +€31,084
up €31,084 (+9.5%), from €326,641 to €357,726
mainly Net result for the year (+€85,918) and Other debts (+€70,686)
- Other debts +€70,686
up €70,686 (+31.1%), from €227,320 to €298,006
- Reserves -€8,500
down €8,500 (-8.6%), from €98,500 to €90,000
- Tax, wage and social debts +€6,808
up €6,808 (+369%), from €1,843 to €8,652
- Financial charges +€15,119
up €15,119 (+39.3%), from €38,432 to €53,550
- Gross operating margin +€7,084
up €7,084 (+4.6%), from €154,780 to €161,865
- Taxes -€2,626
down €2,626 (-10.9%), from €24,175 to €21,549
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 | €347,311 | €415,683 | +€68,372 | +19.7% |
| Fixed assets | 21/28 | - | €729 | +€729 | |
| Tangible fixed assets | 22/27 | - | €729 | +€729 | |
| Furniture and vehicles | 24 | - | €729 | +€729 | |
| Current assets | 29/58 | €347,311 | €414,954 | +€67,643 | +19.5% |
| Amounts receivable within one year | 40/41 | €17,392 | €55,730 | +€38,338 | +220% |
| Trade receivables | 40 | €17,243 | €47,130 | +€29,887 | +173% |
| Other amounts receivable | 41 | €150 | €8,601 | +€8,451 | +5,636% |
| Cash at bank and in hand | 54/58 | €326,641 | €357,726 | +€31,084 | +9.5% |
| Deferred charges and accrued income | 490/1 | €3,277 | €1,498 | -€1,779 | -54.3% |
| Total equity and liabilities | 10/49 | €347,311 | €415,683 | +€68,372 | +19.7% |
| Equity | 10/15 | €117,100 | €108,600 | -€8,500 | -7.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €98,500 | €90,000 | -€8,500 | -8.6% |
| Distributable reserves | 133 | €98,500 | €90,000 | -€8,500 | -8.6% |
| Amounts payable | 17/49 | €230,211 | €307,083 | +€76,872 | +33.4% |
| Amounts payable within one year | 42/48 | €230,211 | €307,083 | +€76,872 | +33.4% |
| Trade debts | 44 | €1,047 | €425 | -€623 | -59.4% |
| Suppliers | 440/4 | €1,047 | €425 | -€623 | -59.4% |
| Taxes, remuneration and social security | 45 | €1,843 | €8,652 | +€6,808 | +369% |
| Taxes | 450/3 | €1,843 | €8,652 | +€6,808 | +369% |
| Other amounts payable | 47/48 | €227,320 | €298,006 | +€70,686 | +31.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €146 | +€146 | |
| Other operating charges | 640/8 | €682 | €701 | +€18 | +2.7% |
| Gross operating margin | 9900 | €154,780 | €161,865 | +€7,084 | +4.6% |
| Operating profit (loss) | 9901 | €154,098 | €161,018 | +€6,920 | +4.5% |
| Financial charges | 65/66B | €38,432 | €53,550 | +€15,119 | +39.3% |
| Recurring financial charges | 65 | €38,432 | €53,550 | +€15,119 | +39.3% |
| Profit (loss) for the period before taxes | 9903 | €115,666 | €107,468 | -€8,198 | -7.1% |
| Income taxes | 67/77 | €24,175 | €21,549 | -€2,626 | -10.9% |
| Profit (loss) for the period | 9904 | €91,491 | €85,918 | -€5,573 | -6.1% |
| Profit (loss) for the period to be appropriated | 9905 | €91,491 | €85,918 | -€5,573 | -6.1% |
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 1 November 2026 via checked.be.