Nessa HR Consultancy: 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 HR Consultancy
Largest movements
- Receivables within one year +€15,632
up €15,632 (+155%), from €10,077 to €25,709
of which Trade receivables: +€9,599
- Tangible fixed assets -€8,713
down €8,713 (-34.8%), from €25,028 to €16,315
of which Furniture and vehicles: -€8,319
- Cash -€7,425
down €7,425 (-53.8%), from €13,805 to €6,380
mainly Receivables within one year (-€15,632) and Debts after one year (-€10,475)
- Debts after one year -€10,475
down €10,475 (-79.4%), from €13,189 to €2,714
- Tax, wage and social debts +€4,971
up €4,971 (+72.9%), from €6,820 to €11,790
of which Remuneration and social security: +€2,500
- Reserves +€3,838
up €3,838 (+28.6%), from €13,402 to €17,240
- Current portion of long-term debt +€586
up €586 (+5.9%), from €9,889 to €10,475
- Trade debts +€573
up €573 (+35.6%), from €1,611 to €2,185
- Gross operating margin -€4,216
down €4,216 (-18.7%), from €22,597 to €18,381
- Staff costs +€1,304
new in 2025: €1,304
- Taxes -€1,160
down €1,160 (-31.4%), from €3,695 to €2,536
- Financial charges -€689
down €689 (-36.4%), from €1,895 to €1,206
- Financial income +€332
up €332 (+358%), from €93 to €425
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 | €48,910 | €48,404 | -€507 | -1.0% |
| Fixed assets | 21/28 | €25,028 | €16,315 | -€8,713 | -34.8% |
| Tangible fixed assets | 22/27 | €25,028 | €16,315 | -€8,713 | -34.8% |
| Plant, machinery and equipment | 23 | €883 | €488 | -€394 | -44.7% |
| Furniture and vehicles | 24 | €24,145 | €15,826 | -€8,319 | -34.5% |
| Current assets | 29/58 | €23,883 | €32,089 | +€8,206 | +34.4% |
| Amounts receivable within one year | 40/41 | €10,077 | €25,709 | +€15,632 | +155% |
| Trade receivables | 40 | €182 | €9,780 | +€9,599 | +5,289% |
| Other amounts receivable | 41 | €9,896 | €15,929 | +€6,033 | +61.0% |
| Cash at bank and in hand | 54/58 | €13,805 | €6,380 | -€7,425 | -53.8% |
| Total equity and liabilities | 10/49 | €48,910 | €48,404 | -€507 | -1.0% |
| Equity | 10/15 | €17,402 | €21,240 | +€3,838 | +22.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €13,402 | €17,240 | +€3,838 | +28.6% |
| Distributable reserves | 133 | €13,402 | €17,240 | +€3,838 | +28.6% |
| Amounts payable | 17/49 | €31,509 | €27,164 | -€4,345 | -13.8% |
| Amounts payable after more than one year | 17 | €13,189 | €2,714 | -€10,475 | -79.4% |
| Financial debts | 170/4 | €13,189 | €2,714 | -€10,475 | -79.4% |
| Amounts payable within one year | 42/48 | €18,320 | €24,450 | +€6,130 | +33.5% |
| Current portion of amounts payable after more than one year | 42 | €9,889 | €10,475 | +€586 | +5.9% |
| Trade debts | 44 | €1,611 | €2,185 | +€573 | +35.6% |
| Suppliers | 440/4 | €1,611 | €2,185 | +€573 | +35.6% |
| Taxes, remuneration and social security | 45 | €6,820 | €11,790 | +€4,971 | +72.9% |
| Taxes | 450/3 | €6,820 | €9,290 | +€2,471 | +36.2% |
| Remuneration and social security | 454/9 | - | €2,500 | +€2,500 | |
| Remuneration, social security and pensions | 62 | - | €1,304 | +€1,304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,618 | €8,713 | +€94 | +1.1% |
| Other operating charges | 640/8 | €976 | €1,210 | +€233 | +23.9% |
| Gross operating margin | 9900 | €22,597 | €18,381 | -€4,216 | -18.7% |
| Operating profit (loss) | 9901 | €13,002 | €7,155 | -€5,847 | -45.0% |
| Financial income | 75/76B | €93 | €425 | +€332 | +358% |
| Recurring financial income | 75 | €93 | €425 | +€332 | +358% |
| Financial charges | 65/66B | €1,895 | €1,206 | -€689 | -36.4% |
| Recurring financial charges | 65 | €1,895 | €1,206 | -€689 | -36.4% |
| Profit (loss) for the period before taxes | 9903 | €11,200 | €6,373 | -€4,827 | -43.1% |
| Income taxes | 67/77 | €3,695 | €2,536 | -€1,160 | -31.4% |
| Profit (loss) for the period | 9904 | €7,505 | €3,838 | -€3,667 | -48.9% |
| Profit (loss) for the period to be appropriated | 9905 | €7,505 | €3,838 | -€3,667 | -48.9% |
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 25 October 2026 via checked.be.