Nerulo IT 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.
Nerulo IT Consulting
Largest movements
- Receivables after one year -€31,875
down €31,875 (-100.0%), from €31,875 to €0
- Tangible fixed assets +€6,815
up €6,815 (+127.6%), from €5,341 to €12,156
of which Other tangible fixed assets: +€7,323
- Receivables within one year +€3,033
up €3,033 (+21.3%), from €14,238 to €17,272
of which Trade receivables: +€2,656
- Reserves -€58,508
down €58,508 (-76.1%), from €76,916 to €18,407
- Other debts +€33,007
up €33,007, from €0 to €33,007
- Trade debts +€6,134
up €6,134 (+188.5%), from €3,254 to €9,388
- Tax, wage and social debts -€1,741
down €1,741 (-13.0%), from €13,363 to €11,621
- Gross operating margin -€3,281
down €3,281 (-10.2%), from €32,125 to €28,843
- Depreciation +€1,118
up €1,118 (+66.3%), from €1,685 to €2,803
- Taxes +€750
up €750 (+12.1%), from €6,214 to €6,964
- Financial charges -€455
down €455 (-23.9%), from €1,904 to €1,449
- Other operating charges +€323
up €323 (+59.4%), from €544 to €867
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 | €99,193 | €77,504 | -€21,688 | -21.9% |
| Fixed assets | 21/28 | €5,341 | €12,156 | +€6,815 | +127.6% |
| Tangible fixed assets | 22/27 | €5,341 | €12,156 | +€6,815 | +127.6% |
| Furniture and vehicles | 24 | €3,317 | €2,808 | -€509 | -15.3% |
| Other tangible fixed assets | 26 | €2,024 | €9,348 | +€7,323 | +361.8% |
| Current assets | 29/58 | €93,852 | €65,349 | -€28,503 | -30.4% |
| Amounts receivable after more than one year | 29 | €31,875 | €0 | -€31,875 | -100.0% |
| Other amounts receivable | 291 | €31,875 | €0 | -€31,875 | -100.0% |
| Amounts receivable within one year | 40/41 | €14,238 | €17,272 | +€3,033 | +21.3% |
| Trade receivables | 40 | €14,013 | €16,670 | +€2,656 | +19.0% |
| Other amounts receivable | 41 | €225 | €602 | +€377 | +167.6% |
| Cash at bank and in hand | 54/58 | €46,617 | €47,140 | +€523 | +1.1% |
| Deferred charges and accrued income | 490/1 | €1,122 | €937 | -€185 | -16.5% |
| Total equity and liabilities | 10/49 | €99,193 | €77,504 | -€21,688 | -21.9% |
| Equity | 10/15 | €81,916 | €23,407 | -€58,508 | -71.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €76,916 | €18,407 | -€58,508 | -76.1% |
| Distributable reserves | 133 | €76,916 | €18,407 | -€58,508 | -76.1% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €17,277 | €54,097 | +€36,820 | +213.1% |
| Amounts payable within one year | 42/48 | €17,277 | €54,097 | +€36,820 | +213.1% |
| Financial debts | 43 | €660 | €80 | -€580 | -87.8% |
| Credit institutions | 430/8 | €660 | €80 | -€580 | -87.8% |
| Trade debts | 44 | €3,254 | €9,388 | +€6,134 | +188.5% |
| Suppliers | 440/4 | €3,254 | €9,388 | +€6,134 | +188.5% |
| Taxes, remuneration and social security | 45 | €13,363 | €11,621 | -€1,741 | -13.0% |
| Taxes | 450/3 | €13,363 | €11,621 | -€1,741 | -13.0% |
| Other amounts payable | 47/48 | €0 | €33,007 | +€33,007 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,685 | €2,803 | +€1,118 | +66.3% |
| Other operating charges | 640/8 | €544 | €867 | +€323 | +59.4% |
| Gross operating margin | 9900 | €32,125 | €28,843 | -€3,281 | -10.2% |
| Operating profit (loss) | 9901 | €29,896 | €25,174 | -€4,722 | -15.8% |
| Financial income | 75/76B | €1,935 | €1,646 | -€289 | -15.0% |
| Recurring financial income | 75 | €1,935 | €1,646 | -€289 | -15.0% |
| Financial charges | 65/66B | €1,904 | €1,449 | -€455 | -23.9% |
| Recurring financial charges | 65 | €1,904 | €1,449 | -€455 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €29,927 | €25,371 | -€4,556 | -15.2% |
| Income taxes | 67/77 | €6,214 | €6,964 | +€750 | +12.1% |
| Profit (loss) for the period | 9904 | €23,713 | €18,407 | -€5,306 | -22.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,713 | €18,407 | -€5,306 | -22.4% |
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 7 October 2026 via checked.be.