NESSO: 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.
What changed
NESSO
NACE 70.200, Business and other management consultancy
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€42,124
2024 · €1,310+€40,815
Equity
€25.3m
2024 · €25.3m+€42,124
Cash
€2.8m
2024 · €2.6m+€298,986
Balance sheet total
€25.7m
2024 · €25.5m+€237,755
Largest movements
Assets
- Receivables after one year +€434,700
up €434,700 (+71.7%), from €606,247 to €1.0m
- Stocks and contracts -€411,443
no longer reported in 2025 (was €411,443)
- Cash +€298,986
up €298,986 (+11.7%), from €2.6m to €2.8m
mainly Stocks and contracts (+€411,443) and Depreciation (+€224,814)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Other operating income +€238,961
up €238,961 (+99.5%), from €240,060 to €479,021
- Turnover -€54,930
no longer reported in 2025 (was €54,930)
- Services and other goods -€42,430
down €42,430 (-50.5%), from €84,100 to €41,670
- Staff costs +€35,335
up €35,335 (+214.4%), from €16,484 to €51,819
- Financial income +€31,278
up €31,278 (+34.2%), from €91,510 to €122,788
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.
Result 2024
€1,310
Turnover
-€54,930
Other operating income
+€238,961
Services and other goods
+€42,430
Staff costs
-€35,335
Depreciation
-€3,368
Other operating charges
+€2,550
Other operating items
-€181,000
Financial income
+€31,278
Financial charges
+€229
Result 2025
€42,124
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.
From operations
+€606,039
Investment
-€307,053
Financing
€0
Cash 2024
€2.6m
From operations (derived)
+€606,039
Net result for the year
+€42,124
Depreciation
+€224,814
Receivables after one year
-€434,700
Stocks and contracts
+€411,443
Receivables within one year
-€48,639
Deferred charges and accrued income
+€215,367
Trade debts
-€8,108
Tax, wage and social debts
+€7,025
Other debts
+€196,885
Accrued charges and deferred income
-€172
Investment (derived)
-€307,053
Investment in fixed assets (net)
-€53,897
Current investments
-€253,155
Cash 2025
€2.8m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,484,878 | €25,722,632 | +€237,755 | +0.9% |
| Fixed assets | 21/28 | €19,660,469 | €19,489,552 | -€170,917 | -0.9% |
| Tangible fixed assets | 22/27 | €3,883,029 | €3,712,112 | -€170,917 | -4.4% |
| Land and buildings | 22 | €3,814,932 | €3,606,684 | -€208,248 | -5.5% |
| Plant, machinery and equipment | 23 | €34,413 | €71,213 | +€36,800 | +106.9% |
| Furniture and vehicles | 24 | €22,554 | €23,086 | +€532 | +2.4% |
| Other tangible fixed assets | 26 | €11,130 | €11,130 | = | 0.0% |
| Financial fixed assets | 28 | €15,777,440 | €15,777,440 | = | 0.0% |
| Affiliated companies | 280/1 | €15,777,440 | €15,777,440 | = | 0.0% |
| Participating interests | 280 | €15,777,440 | €15,777,440 | = | 0.0% |
| Current assets | 29/58 | €5,824,409 | €6,233,080 | +€408,671 | +7.0% |
| Amounts receivable after more than one year | 29 | €606,247 | €1,040,947 | +€434,700 | +71.7% |
| Other amounts receivable | 291 | €606,247 | €1,040,947 | +€434,700 | +71.7% |
| Stocks and contracts in progress | 3 | €411,443 | - | -€411,443 | |
| Stocks | 30/36 | €411,443 | - | -€411,443 | |
| Property held for sale | 35 | €411,443 | - | -€411,443 | |
| Amounts receivable within one year | 40/41 | €264,793 | €313,432 | +€48,639 | +18.4% |
| Trade receivables | 40 | €30,263 | €225 | -€30,037 | -99.3% |
| Other amounts receivable | 41 | €234,530 | €313,207 | +€78,677 | +33.5% |
| Current investments | 50/53 | €1,646,075 | €1,899,230 | +€253,155 | +15.4% |
| Other investments | 51/53 | €1,646,075 | €1,899,230 | +€253,155 | +15.4% |
| Cash at bank and in hand | 54/58 | €2,550,623 | €2,849,609 | +€298,986 | +11.7% |
| Deferred charges and accrued income | 490/1 | €345,229 | €129,862 | -€215,367 | -62.4% |
| Total equity and liabilities | 10/49 | €25,484,878 | €25,722,632 | +€237,755 | +0.9% |
| Equity | 10/15 | €25,264,022 | €25,306,146 | +€42,124 | +0.2% |
| Contributions | 10/11 | €11,793,800 | €11,793,800 | = | 0.0% |
| Reserves | 13 | €643,413 | €643,413 | = | 0.0% |
| Distributable reserves | 133 | €643,413 | €643,413 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,826,809 | €12,868,933 | +€42,124 | +0.3% |
| Amounts payable | 17/49 | €220,856 | €416,486 | +€195,630 | +88.6% |
| Amounts payable within one year | 42/48 | €214,973 | €410,775 | +€195,802 | +91.1% |
| Trade debts | 44 | €16,441 | €8,333 | -€8,108 | -49.3% |
| Suppliers | 440/4 | €16,441 | €8,333 | -€8,108 | -49.3% |
| Taxes, remuneration and social security | 45 | - | €7,025 | +€7,025 | |
| Remuneration and social security | 454/9 | - | €7,025 | +€7,025 | |
| Other amounts payable | 47/48 | €198,532 | €395,417 | +€196,885 | +99.2% |
| Accrued charges and deferred income | 492/3 | €5,883 | €5,711 | -€172 | -2.9% |
| Operating income | 70/76A | €294,990 | €479,021 | +€184,031 | +62.4% |
| Turnover | 70 | €54,930 | - | -€54,930 | |
| Other operating income | 74 | €240,060 | €479,021 | +€238,961 | +99.5% |
| Operating charges | 60/66A | €382,912 | €557,636 | +€174,723 | +45.6% |
| Services and other goods | 61 | €84,100 | €41,670 | -€42,430 | -50.5% |
| Remuneration, social security and pensions | 62 | €16,484 | €51,819 | +€35,335 | +214.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €221,446 | €224,814 | +€3,368 | +1.5% |
| Other operating charges | 640/8 | €25,440 | €22,890 | -€2,550 | -10.0% |
| Non-recurring operating charges | 66A | €35,442 | €216,443 | +€181,000 | +510.7% |
| Operating profit (loss) | 9901 | -€87,922 | -€78,615 | +€9,308 | +10.6% |
| Financial income | 75/76B | €91,510 | €122,788 | +€31,278 | +34.2% |
| Recurring financial income | 75 | €91,510 | €122,788 | +€31,278 | +34.2% |
| Income from financial fixed assets | 750 | €120 | €113 | -€8 | -6.3% |
| Income from current assets | 751 | €91,390 | €122,004 | +€30,614 | +33.5% |
| Other financial income | 752/9 | - | €671 | +€671 | |
| Financial charges | 65/66B | €2,277 | €2,048 | -€229 | -10.1% |
| Recurring financial charges | 65 | €2,277 | €2,048 | -€229 | -10.1% |
| Debt charges | 650 | €128 | - | -€128 | |
| Other financial charges | 652/9 | €2,150 | €2,048 | -€101 | -4.7% |
| Profit (loss) for the period before taxes | 9903 | €1,310 | €42,124 | +€40,815 | +3116.0% |
| Profit (loss) for the period | 9904 | €1,310 | €42,124 | +€40,815 | +3116.0% |
| Profit (loss) for the period to be appropriated | 9905 | €1,310 | €42,124 | +€40,815 | +3116.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.