Nest Consult: 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.
Nest Consult
Largest movements
- Cash +€32,208
up €32,208 (+532%), from €6,055 to €38,264
mainly Net result for the year (+€22,830) and Receivables within one year (+€10,249)
- Receivables within one year -€10,249
down €10,249 (-43.9%), from €23,320 to €13,071
of which Trade receivables: -€11,957
- Deferred charges and accrued income -€2,339
down €2,339 (-88.1%), from €2,654 to €315
- Tangible fixed assets -€1,934
down €1,934 (-22.7%), from €8,535 to €6,602
of which Furniture and vehicles: -€1,234
- Profit (loss) carried forward +€22,830
new in 2025: €22,830
- Tax, wage and social debts -€2,464
down €2,464 (-26.8%), from €9,210 to €6,746
- Short-term financial debts -€1,181
down €1,181 (-86.5%), from €1,365 to €184
- Trade debts -€679
down €679 (-50.7%), from €1,341 to €661
- Gross operating margin +€10,970
up €10,970 (+42.4%), from €25,881 to €36,850
- Financial charges +€1,090
up €1,090 (+34.1%), from €3,200 to €4,290
- Taxes +€980
up €980 (+14.4%), from €6,816 to €7,797
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 | €40,565 | €58,251 | +€17,686 | +43.6% |
| Fixed assets | 21/28 | €8,535 | €6,602 | -€1,934 | -22.7% |
| Tangible fixed assets | 22/27 | €8,535 | €6,602 | -€1,934 | -22.7% |
| Furniture and vehicles | 24 | €2,993 | €1,759 | -€1,234 | -41.2% |
| Other tangible fixed assets | 26 | €5,542 | €4,842 | -€700 | -12.6% |
| Current assets | 29/58 | €32,030 | €51,649 | +€19,620 | +61.3% |
| Amounts receivable within one year | 40/41 | €23,320 | €13,071 | -€10,249 | -43.9% |
| Trade receivables | 40 | €23,320 | €11,363 | -€11,957 | -51.3% |
| Other amounts receivable | 41 | - | €1,708 | +€1,708 | |
| Cash at bank and in hand | 54/58 | €6,055 | €38,264 | +€32,208 | +532% |
| Deferred charges and accrued income | 490/1 | €2,654 | €315 | -€2,339 | -88.1% |
| Total equity and liabilities | 10/49 | €40,565 | €58,251 | +€17,686 | +43.6% |
| Equity | 10/15 | €25,932 | €48,762 | +€22,830 | +88.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €22,932 | €22,932 | = | 0.0% |
| Distributable reserves | 133 | €22,932 | €22,932 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €22,830 | +€22,830 | |
| Amounts payable | 17/49 | €14,633 | €9,489 | -€5,144 | -35.2% |
| Amounts payable within one year | 42/48 | €14,313 | €9,489 | -€4,824 | -33.7% |
| Financial debts | 43 | €1,365 | €184 | -€1,181 | -86.5% |
| Credit institutions | 430/8 | €1,365 | €184 | -€1,181 | -86.5% |
| Trade debts | 44 | €1,341 | €661 | -€679 | -50.7% |
| Suppliers | 440/4 | €1,341 | €661 | -€679 | -50.7% |
| Taxes, remuneration and social security | 45 | €9,210 | €6,746 | -€2,464 | -26.8% |
| Taxes | 450/3 | €9,210 | €6,746 | -€2,464 | -26.8% |
| Other amounts payable | 47/48 | €2,397 | €1,897 | -€500 | -20.9% |
| Accrued charges and deferred income | 492/3 | €320 | - | -€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,568 | €1,934 | +€365 | +23.3% |
| Gross operating margin | 9900 | €25,881 | €36,850 | +€10,970 | +42.4% |
| Operating profit (loss) | 9901 | €24,312 | €34,917 | +€10,604 | +43.6% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €3,200 | €4,290 | +€1,090 | +34.1% |
| Recurring financial charges | 65 | €3,200 | €4,290 | +€1,090 | +34.1% |
| Profit (loss) for the period before taxes | 9903 | €21,113 | €30,626 | +€9,513 | +45.1% |
| Income taxes | 67/77 | €6,816 | €7,797 | +€980 | +14.4% |
| Profit (loss) for the period | 9904 | €14,297 | €22,830 | +€8,533 | +59.7% |
| Profit (loss) for the period to be appropriated | 9905 | €14,297 | €22,830 | +€8,533 | +59.7% |
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 18 October 2026 via checked.be.