Nero pro 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.
Nero pro consulting
Largest movements
- Cash +€53,081
up €53,081 (+65.5%), from €81,037 to €134,118
mainly Net result for the year (+€65,066) and Other debts (+€5,487)
- Receivables within one year +€18,249
up €18,249 (+264.5%), from €6,901 to €25,150
of which Trade receivables: +€17,731
- Tangible fixed assets +€4,327
new in 2025: €4,327
- Profit (loss) carried forward +€65,066
up €65,066 (+78.2%), from €83,241 to €148,307
- Other debts +€5,487
up €5,487 (+44.0%), from €12,470 to €17,957
- Tax, wage and social debts +€3,456
up €3,456 (+226.5%), from €1,526 to €4,982
- Gross operating margin -€1,981
down €1,981 (-2.2%), from €90,168 to €88,187
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 | €108,098 | €183,595 | +€75,497 | +69.8% |
| Fixed assets | 21/28 | - | €4,327 | +€4,327 | |
| Tangible fixed assets | 22/27 | - | €4,327 | +€4,327 | |
| Plant, machinery and equipment | 23 | - | €4,327 | +€4,327 | |
| Current assets | 29/58 | €108,098 | €179,268 | +€71,170 | +65.8% |
| Amounts receivable within one year | 40/41 | €6,901 | €25,150 | +€18,249 | +264.5% |
| Trade receivables | 40 | €6,038 | €23,769 | +€17,731 | +293.7% |
| Other amounts receivable | 41 | €863 | €1,381 | +€518 | +60.0% |
| Current investments | 50/53 | €20,000 | €20,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €81,037 | €134,118 | +€53,081 | +65.5% |
| Deferred charges and accrued income | 490/1 | €160 | - | -€160 | |
| Total equity and liabilities | 10/49 | €108,098 | €183,595 | +€75,497 | +69.8% |
| Equity | 10/15 | €93,241 | €158,307 | +€65,066 | +69.8% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,241 | €148,307 | +€65,066 | +78.2% |
| Amounts payable | 17/49 | €14,857 | €25,288 | +€10,430 | +70.2% |
| Amounts payable within one year | 42/48 | €14,857 | €25,288 | +€10,430 | +70.2% |
| Trade debts | 44 | €861 | €2,348 | +€1,487 | +172.7% |
| Suppliers | 440/4 | €861 | €2,348 | +€1,487 | +172.7% |
| Taxes, remuneration and social security | 45 | €1,526 | €4,982 | +€3,456 | +226.5% |
| Taxes | 450/3 | €1,526 | €4,982 | +€3,456 | +226.5% |
| Other amounts payable | 47/48 | €12,470 | €17,957 | +€5,487 | +44.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €865 | +€865 | |
| Other operating charges | 640/8 | €62 | €287 | +€225 | +362.9% |
| Gross operating margin | 9900 | €90,168 | €88,187 | -€1,981 | -2.2% |
| Operating profit (loss) | 9901 | €90,106 | €87,034 | -€3,072 | -3.4% |
| Financial income | 75/76B | €9 | €1 | -€9 | -94.7% |
| Recurring financial income | 75 | €9 | €1 | -€9 | -94.7% |
| Financial charges | 65/66B | €5,332 | €4,487 | -€845 | -15.8% |
| Recurring financial charges | 65 | €5,332 | €4,487 | -€845 | -15.8% |
| Profit (loss) for the period before taxes | 9903 | €84,784 | €82,548 | -€2,235 | -2.6% |
| Income taxes | 67/77 | €18,026 | €17,482 | -€544 | -3.0% |
| Profit (loss) for the period | 9904 | €66,758 | €65,066 | -€1,691 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €66,758 | €65,066 | -€1,691 | -2.5% |
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 4 October 2026 via checked.be.