NEMS Consultancy: 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.
NEMS Consultancy
Largest movements
- Cash +€21,518
up €21,518 (+120%), from €17,882 to €39,400
mainly Other debts (+€60,287) and Net result for the year (+€33,694)
- Receivables within one year +€13,402
up €13,402 (+98.2%), from €13,642 to €27,044
of which Trade receivables: +€17,858
- Tangible fixed assets -€11,272
down €11,272 (-32.5%), from €34,735 to €23,463
of which Furniture and vehicles: -€10,713
- Other debts +€60,287
up €60,287 (+17,808%), from €339 to €60,626
- Reserves -€26,665
down €26,665 (-44.2%), from €60,359 to €33,694
- Current portion of long-term debt -€15,411
no longer reported in 2025 (was €15,411)
- Tax, wage and social debts +€5,670
up €5,670 (+76.8%), from €7,379 to €13,050
of which Taxes: +€8,712
- Gross operating margin +€55,193
up €55,193 (+1,077%), from €5,123 to €60,316
- Taxes +€12,921
up €12,921 (+7,868%), from €164 to €13,085
- Financial charges -€611
down €611 (-66.3%), from €923 to €311
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 | €102,119 | €125,999 | +€23,881 | +23.4% |
| Fixed assets | 21/28 | €34,735 | €23,463 | -€11,272 | -32.5% |
| Tangible fixed assets | 22/27 | €34,735 | €23,463 | -€11,272 | -32.5% |
| Furniture and vehicles | 24 | €33,396 | €22,683 | -€10,713 | -32.1% |
| Other tangible fixed assets | 26 | €1,339 | €780 | -€559 | -41.7% |
| Current assets | 29/58 | €67,383 | €102,536 | +€35,153 | +52.2% |
| Amounts receivable within one year | 40/41 | €13,642 | €27,044 | +€13,402 | +98.2% |
| Trade receivables | 40 | €9,185 | €27,044 | +€17,858 | +194% |
| Other amounts receivable | 41 | €4,457 | - | -€4,457 | |
| Current investments | 50/53 | €35,859 | €36,093 | +€233 | +0.7% |
| Cash at bank and in hand | 54/58 | €17,882 | €39,400 | +€21,518 | +120% |
| Total equity and liabilities | 10/49 | €102,119 | €125,999 | +€23,881 | +23.4% |
| Equity | 10/15 | €78,959 | €52,294 | -€26,665 | -33.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,359 | €33,694 | -€26,665 | -44.2% |
| Distributable reserves | 133 | €60,359 | €33,694 | -€26,665 | -44.2% |
| Amounts payable | 17/49 | €23,160 | €73,705 | +€50,546 | +218% |
| Amounts payable within one year | 42/48 | €23,160 | €73,705 | +€50,546 | +218% |
| Current portion of amounts payable after more than one year | 42 | €15,411 | - | -€15,411 | |
| Trade debts | 44 | €30 | €30 | = | 0.0% |
| Suppliers | 440/4 | €30 | €30 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €7,379 | €13,050 | +€5,670 | +76.8% |
| Taxes | 450/3 | €4,337 | €13,050 | +€8,712 | +201% |
| Remuneration and social security | 454/9 | €3,042 | - | -€3,042 | |
| Other amounts payable | 47/48 | €339 | €60,626 | +€60,287 | +17,808% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,564 | €12,793 | +€229 | +1.8% |
| Other operating charges | 640/8 | €604 | €815 | +€211 | +34.8% |
| Gross operating margin | 9900 | €5,123 | €60,316 | +€55,193 | +1,077% |
| Operating profit (loss) | 9901 | -€8,046 | €46,708 | +€54,753 | |
| Financial income | 75/76B | €470 | €383 | -€86 | -18.4% |
| Recurring financial income | 75 | €470 | €383 | -€86 | -18.4% |
| Financial charges | 65/66B | €923 | €311 | -€611 | -66.3% |
| Recurring financial charges | 65 | €923 | €311 | -€611 | -66.3% |
| Profit (loss) for the period before taxes | 9903 | -€8,499 | €46,780 | +€55,278 | |
| Income taxes | 67/77 | €164 | €13,085 | +€12,921 | +7,868% |
| Profit (loss) for the period | 9904 | -€8,663 | €33,694 | +€42,357 | |
| Profit (loss) for the period to be appropriated | 9905 | -€8,663 | €33,694 | +€42,357 |
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 15 October 2026 via checked.be.