NESSA 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.
NESSA CONSULTING
Largest movements
- Current investments +€39,010
new in 2025: €39,010
- Receivables within one year -€16,684
down €16,684 (-55.7%), from €29,950 to €13,265
of which Trade receivables: -€14,705
- Tangible fixed assets +€1,328
new in 2025: €1,328
- Trade debts +€24,500
up €24,500 (+566%), from €4,328 to €28,828
- Tax, wage and social debts -€1,991
down €1,991 (-9.1%), from €21,877 to €19,886
of which Taxes: -€1,991
- Profit (loss) carried forward +€895
up €895 (+51.3%), from €1,744 to €2,639
- Gross operating margin -€4,250
down €4,250 (-57.5%), from €7,392 to €3,141
- Taxes -€2,038
down €2,038 (-52.6%), from €3,877 to €1,840
- Other operating charges -€1,640
down €1,640 (-98.5%), from €1,665 to €25
- Depreciation +€270
new in 2025: €270
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,950 | €53,603 | +€23,653 | +79.0% |
| Fixed assets | 21/28 | - | €1,328 | +€1,328 | |
| Tangible fixed assets | 22/27 | - | €1,328 | +€1,328 | |
| Furniture and vehicles | 24 | - | €1,328 | +€1,328 | |
| Current assets | 29/58 | €29,950 | €52,275 | +€22,325 | +74.5% |
| Amounts receivable within one year | 40/41 | €29,950 | €13,265 | -€16,684 | -55.7% |
| Trade receivables | 40 | €25,970 | €11,265 | -€14,705 | -56.6% |
| Other amounts receivable | 41 | €3,980 | €2,000 | -€1,980 | -49.7% |
| Current investments | 50/53 | - | €39,010 | +€39,010 | |
| Total equity and liabilities | 10/49 | €29,950 | €53,603 | +€23,653 | +79.0% |
| Equity | 10/15 | €3,744 | €4,639 | +€895 | +23.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,744 | €2,639 | +€895 | +51.3% |
| Amounts payable | 17/49 | €26,206 | €48,964 | +€22,758 | +86.8% |
| Amounts payable within one year | 42/48 | €26,206 | €48,964 | +€22,758 | +86.8% |
| Trade debts | 44 | €4,328 | €28,828 | +€24,500 | +566% |
| Suppliers | 440/4 | €4,328 | €28,828 | +€24,500 | +566% |
| Taxes, remuneration and social security | 45 | €21,877 | €19,886 | -€1,991 | -9.1% |
| Taxes | 450/3 | €3,877 | €1,886 | -€1,991 | -51.4% |
| Remuneration and social security | 454/9 | €18,000 | €18,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €250 | +€250 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €270 | +€270 | |
| Other operating charges | 640/8 | €1,665 | €25 | -€1,640 | -98.5% |
| Gross operating margin | 9900 | €7,392 | €3,141 | -€4,250 | -57.5% |
| Operating profit (loss) | 9901 | €5,726 | €2,846 | -€2,880 | -50.3% |
| Financial charges | 65/66B | €105 | €111 | +€6 | +5.9% |
| Recurring financial charges | 65 | €105 | €111 | +€6 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €5,621 | €2,735 | -€2,886 | -51.3% |
| Income taxes | 67/77 | €3,877 | €1,840 | -€2,038 | -52.6% |
| Profit (loss) for the period | 9904 | €1,744 | €895 | -€849 | -48.7% |
| Profit (loss) for the period to be appropriated | 9905 | €1,744 | €895 | -€849 | -48.7% |
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.