NESS 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.
NESS CONSULTING
Largest movements
- Cash +€18,575
up €18,575 (+234%), from €7,952 to €26,527
mainly Net result for the year (+€25,736) and Depreciation (+€16,213)
- Tangible fixed assets -€7,564
down €7,564 (-18.0%), from €42,036 to €34,472
of which Leasing and similar rights: -€14,735
- Receivables within one year +€4,022
up €4,022 (+8.3%), from €48,288 to €52,310
of which Trade receivables: +€6,148
- Profit (loss) carried forward +€25,736
up €25,736 (+96.6%), from -€26,652 to -€916
- Debts after one year -€18,094
down €18,094 (-41.4%), from €43,659 to €25,565
- Trade debts +€5,114
up €5,114 (+62.1%), from €8,239 to €13,353
- Current portion of long-term debt +€3,000
up €3,000 (+14.8%), from €20,315 to €23,314
- Turnover +€135,157
up €135,157 (+55.1%), from €245,344 to €380,501
- Purchases and services +€85,776
up €85,776 (+58.5%), from €146,750 to €232,526
- Gross operating margin +€49,381
up €49,381 (+50.1%), from €98,595 to €147,975
- Depreciation -€8,316
down €8,316 (-33.9%), from €24,529 to €16,213
- Financial charges -€5,309
down €5,309 (-44.2%), from €11,999 to €6,690
of which Non-recurring financial charges: -€6,012
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €100,690 | €115,722 | +€15,032 | +14.9% |
| Fixed assets | 21/28 | €44,449 | €36,885 | -€7,564 | -17.0% |
| Tangible fixed assets | 22/27 | €42,036 | €34,472 | -€7,564 | -18.0% |
| Furniture and vehicles | 24 | €552 | €7,723 | +€7,171 | +1,300% |
| Leasing and similar rights | 25 | €41,485 | €26,750 | -€14,735 | -35.5% |
| Financial fixed assets | 28 | €2,413 | €2,413 | = | 0.0% |
| Current assets | 29/58 | €56,240 | €78,837 | +€22,596 | +40.2% |
| Amounts receivable within one year | 40/41 | €48,288 | €52,310 | +€4,022 | +8.3% |
| Trade receivables | 40 | €29,137 | €35,285 | +€6,148 | +21.1% |
| Other amounts receivable | 41 | €19,152 | €17,025 | -€2,127 | -11.1% |
| Cash at bank and in hand | 54/58 | €7,952 | €26,527 | +€18,575 | +234% |
| Total equity and liabilities | 10/49 | €100,690 | €115,722 | +€15,032 | +14.9% |
| Equity | 10/15 | -€6,192 | €19,544 | +€25,736 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€26,652 | -€916 | +€25,736 | +96.6% |
| Amounts payable | 17/49 | €106,882 | €96,178 | -€10,703 | -10.0% |
| Amounts payable after more than one year | 17 | €43,659 | €25,565 | -€18,094 | -41.4% |
| Financial debts | 170/4 | €43,659 | €25,565 | -€18,094 | -41.4% |
| Amounts payable within one year | 42/48 | €63,223 | €70,613 | +€7,390 | +11.7% |
| Current portion of amounts payable after more than one year | 42 | €20,315 | €23,314 | +€3,000 | +14.8% |
| Trade debts | 44 | €8,239 | €13,353 | +€5,114 | +62.1% |
| Suppliers | 440/4 | €8,239 | €13,353 | +€5,114 | +62.1% |
| Taxes, remuneration and social security | 45 | €34,670 | €33,946 | -€723 | -2.1% |
| Taxes | 450/3 | €12,629 | €17,284 | +€4,655 | +36.9% |
| Remuneration and social security | 454/9 | €22,041 | €16,663 | -€5,379 | -24.4% |
| Turnover | 70 | €245,344 | €380,501 | +€135,157 | +55.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €146,750 | €232,526 | +€85,776 | +58.5% |
| Remuneration, social security and pensions | 62 | €88,366 | €93,650 | +€5,284 | +6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,529 | €16,213 | -€8,316 | -33.9% |
| Other operating charges | 640/8 | €1,798 | €2,123 | +€325 | +18.1% |
| Gross operating margin | 9900 | €98,595 | €147,975 | +€49,381 | +50.1% |
| Operating profit (loss) | 9901 | -€16,099 | €35,990 | +€52,088 | |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Non-recurring financial income | 76B | - | €1 | +€1 | |
| Financial charges | 65/66B | €11,999 | €6,690 | -€5,309 | -44.2% |
| Recurring financial charges | 65 | €4,236 | €4,939 | +€703 | +16.6% |
| Non-recurring financial charges | 66B | €7,763 | €1,751 | -€6,012 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | -€28,097 | €29,301 | +€57,398 | |
| Income taxes | 67/77 | - | €3,565 | +€3,565 | |
| Profit (loss) for the period | 9904 | -€28,097 | €25,736 | +€53,833 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,097 | €25,736 | +€53,833 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.