NESS CONSULTING & SERVICES: 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 & SERVICES
Largest movements
- Receivables within one year +€12,550
new in 2025: €12,550
- Cash +€4,156
up €4,156 (+40.3%), from €10,322 to €14,478
mainly Trade debts (+€8,872) and Net result for the year (+€8,800)
- Trade debts +€8,872
new in 2025: €8,872
- Profit (loss) carried forward +€8,800
up €8,800 (+280%), from €3,138 to €11,938
- Tax, wage and social debts -€1,042
down €1,042 (-29.1%), from €3,582 to €2,540
- Gross operating margin +€6,577
up €6,577 (+134%), from €4,925 to €11,502
- Taxes +€1,417
up €1,417 (+181%), from €785 to €2,201
- Other operating charges -€571
down €571 (-58.9%), from €970 to €399
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 | €10,322 | €27,028 | +€16,706 | +162% |
| Current assets | 29/58 | €10,322 | €27,028 | +€16,706 | +162% |
| Amounts receivable within one year | 40/41 | - | €12,550 | +€12,550 | |
| Trade receivables | 40 | - | €12,550 | +€12,550 | |
| Cash at bank and in hand | 54/58 | €10,322 | €14,478 | +€4,156 | +40.3% |
| Total equity and liabilities | 10/49 | €10,322 | €27,028 | +€16,706 | +162% |
| Equity | 10/15 | €5,638 | €14,438 | +€8,800 | +156% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,138 | €11,938 | +€8,800 | +280% |
| Amounts payable | 17/49 | €4,684 | €12,590 | +€7,906 | +169% |
| Amounts payable within one year | 42/48 | €3,582 | €11,412 | +€7,830 | +219% |
| Trade debts | 44 | - | €8,872 | +€8,872 | |
| Suppliers | 440/4 | - | €8,872 | +€8,872 | |
| Taxes, remuneration and social security | 45 | €3,582 | €2,540 | -€1,042 | -29.1% |
| Taxes | 450/3 | €3,582 | €2,540 | -€1,042 | -29.1% |
| Accrued charges and deferred income | 492/3 | €1,102 | €1,178 | +€76 | +6.9% |
| Other operating charges | 640/8 | €970 | €399 | -€571 | -58.9% |
| Gross operating margin | 9900 | €4,925 | €11,502 | +€6,577 | +134% |
| Operating profit (loss) | 9901 | €3,955 | €11,103 | +€7,148 | +181% |
| Financial charges | 65/66B | €32 | €102 | +€70 | +221% |
| Recurring financial charges | 65 | €32 | €102 | +€70 | +221% |
| Profit (loss) for the period before taxes | 9903 | €3,923 | €11,001 | +€7,078 | +180% |
| Income taxes | 67/77 | €785 | €2,201 | +€1,417 | +181% |
| Profit (loss) for the period | 9904 | €3,138 | €8,800 | +€5,661 | +180% |
| Profit (loss) for the period to be appropriated | 9905 | €3,138 | €8,800 | +€5,661 | +180% |
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 14 October 2026 via checked.be.