Nemus Consulting: 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.
Nemus Consulting
Largest movements
- Receivables after one year +€44,347
up €44,347 (+74.6%), from €59,448 to €103,795
- Cash +€22,204
up €22,204 (+23.0%), from €96,667 to €118,872
mainly Net result for the year (+€113,449) and Tax, wage and social debts (+€30,764)
- Profit (loss) carried forward +€34,877
up €34,877 (+74.9%), from €46,575 to €81,452
- Tax, wage and social debts +€30,764
up €30,764 (+34.6%), from €89,037 to €119,801
of which Taxes: +€71,764
- Other debts -€4,929
down €4,929 (-58.7%), from €8,400 to €3,471
- Debts after one year +€4,160
up €4,160 (+34.0%), from €12,234 to €16,394
- Gross operating margin +€9,642
up €9,642 (+6.8%), from €142,113 to €151,755
- Taxes +€6,815
up €6,815 (+27.1%), from €25,169 to €31,984
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 | €160,258 | €225,193 | +€64,936 | +40.5% |
| Fixed assets | 21/28 | €4,122 | €2,513 | -€1,609 | -39.0% |
| Tangible fixed assets | 22/27 | €4,122 | €2,513 | -€1,609 | -39.0% |
| Furniture and vehicles | 24 | €2,022 | €1,014 | -€1,008 | -49.8% |
| Leasing and similar rights | 25 | €2,100 | €1,499 | -€601 | -28.6% |
| Current assets | 29/58 | €156,136 | €222,680 | +€66,544 | +42.6% |
| Amounts receivable after more than one year | 29 | €59,448 | €103,795 | +€44,347 | +74.6% |
| Trade receivables | 290 | €59,448 | €103,795 | +€44,347 | +74.6% |
| Cash at bank and in hand | 54/58 | €96,667 | €118,872 | +€22,204 | +23.0% |
| Deferred charges and accrued income | 490/1 | €21 | €14 | -€7 | -33.8% |
| Total equity and liabilities | 10/49 | €160,258 | €225,193 | +€64,936 | +40.5% |
| Equity | 10/15 | €50,075 | €84,952 | +€34,877 | +69.7% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,575 | €81,452 | +€34,877 | +74.9% |
| Amounts payable | 17/49 | €110,183 | €140,241 | +€30,059 | +27.3% |
| Amounts payable after more than one year | 17 | €12,234 | €16,394 | +€4,160 | +34.0% |
| Trade debts | 175 | €12,234 | €16,394 | +€4,160 | +34.0% |
| Amounts payable within one year | 42/48 | €97,436 | €123,272 | +€25,835 | +26.5% |
| Taxes, remuneration and social security | 45 | €89,037 | €119,801 | +€30,764 | +34.6% |
| Taxes | 450/3 | €48,037 | €119,801 | +€71,764 | +149.4% |
| Remuneration and social security | 454/9 | €41,000 | - | -€41,000 | |
| Other amounts payable | 47/48 | €8,400 | €3,471 | -€4,929 | -58.7% |
| Accrued charges and deferred income | 492/3 | €513 | €576 | +€63 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,305 | €1,609 | +€304 | +23.3% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €142,113 | €151,755 | +€9,642 | +6.8% |
| Operating profit (loss) | 9901 | €140,759 | €150,147 | +€9,388 | +6.7% |
| Financial charges | 65/66B | €4,729 | €4,714 | -€15 | -0.3% |
| Recurring financial charges | 65 | €4,729 | €4,714 | -€15 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €136,029 | €145,433 | +€9,403 | +6.9% |
| Income taxes | 67/77 | €25,169 | €31,984 | +€6,815 | +27.1% |
| Profit (loss) for the period | 9904 | €110,860 | €113,449 | +€2,588 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €110,860 | €113,449 | +€2,588 | +2.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.