NETWORK CONSULTANCY en 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.
NETWORK CONSULTANCY en SERVICES
Largest movements
- Cash +€37,769
up €37,769 (+15.5%), from €243,786 to €281,556
mainly Net result for the year (+€52,695) and Depreciation (+€31,167)
- Tangible fixed assets -€31,167
down €31,167 (-7.1%), from €442,087 to €410,920
of which Leasing and similar rights: -€16,592
- Current investments +€12,000
up €12,000 (+36.8%), from €32,575 to €44,575
- Reserves +€50,000
up €50,000 (+12.0%), from €416,500 to €466,500
of which Distributable reserves: +€50,000
- Debts after one year -€41,507
down €41,507 (-52.8%), from €78,676 to €37,170
- Financial income -€86,466
down €86,466 (-97.7%), from €88,518 to €2,052
of which Non-recurring financial income: -€84,977
- Gross operating margin +€83,157
up €83,157 (+272%), from €30,524 to €113,681
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 | €733,347 | €749,332 | +€15,984 | +2.2% |
| Fixed assets | 21/28 | €442,087 | €410,920 | -€31,167 | -7.1% |
| Tangible fixed assets | 22/27 | €442,087 | €410,920 | -€31,167 | -7.1% |
| Land and buildings | 22 | €408,903 | €394,328 | -€14,575 | -3.6% |
| Leasing and similar rights | 25 | €33,184 | €16,592 | -€16,592 | -50.0% |
| Current assets | 29/58 | €291,260 | €338,412 | +€47,152 | +16.2% |
| Amounts receivable within one year | 40/41 | €14,899 | €12,282 | -€2,618 | -17.6% |
| Trade receivables | 40 | €12,705 | €12,282 | -€424 | -3.3% |
| Other amounts receivable | 41 | €2,194 | - | -€2,194 | |
| Current investments | 50/53 | €32,575 | €44,575 | +€12,000 | +36.8% |
| Cash at bank and in hand | 54/58 | €243,786 | €281,556 | +€37,769 | +15.5% |
| Total equity and liabilities | 10/49 | €733,347 | €749,332 | +€15,984 | +2.2% |
| Equity | 10/15 | €581,160 | €633,855 | +€52,695 | +9.1% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €416,500 | €466,500 | +€50,000 | +12.0% |
| Non-distributable reserves | 130/1 | €2,500 | €2,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €414,000 | €464,000 | +€50,000 | +12.1% |
| Profit (loss) carried forward | 14 | €139,660 | €142,355 | +€2,695 | +1.9% |
| Amounts payable | 17/49 | €152,187 | €115,477 | -€36,710 | -24.1% |
| Amounts payable after more than one year | 17 | €78,676 | €37,170 | -€41,507 | -52.8% |
| Financial debts | 170/4 | €78,676 | €37,170 | -€41,507 | -52.8% |
| Amounts payable within one year | 42/48 | €73,511 | €78,307 | +€4,796 | +6.5% |
| Current portion of amounts payable after more than one year | 42 | €25,501 | €30,212 | +€4,710 | +18.5% |
| Financial debts | 43 | €13,746 | €14,371 | +€624 | +4.5% |
| Credit institutions | 430/8 | €13,746 | €14,089 | +€343 | +2.5% |
| Other loans | 439 | - | €282 | +€282 | |
| Trade debts | 44 | €2,644 | €2,691 | +€47 | +1.8% |
| Suppliers | 440/4 | €2,644 | €2,691 | +€47 | +1.8% |
| Taxes, remuneration and social security | 45 | €20,717 | €18,746 | -€1,971 | -9.5% |
| Taxes | 450/3 | €17,437 | €18,746 | +€1,309 | +7.5% |
| Remuneration and social security | 454/9 | €3,281 | - | -€3,281 | |
| Other amounts payable | 47/48 | €10,902 | €12,288 | +€1,386 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,851 | €31,167 | +€316 | +1.0% |
| Other operating charges | 640/8 | €5,404 | €4,478 | -€926 | -17.1% |
| Gross operating margin | 9900 | €30,524 | €113,681 | +€83,157 | +272% |
| Operating profit (loss) | 9901 | -€5,731 | €78,036 | +€83,767 | |
| Financial income | 75/76B | €88,518 | €2,052 | -€86,466 | -97.7% |
| Recurring financial income | 75 | €3,540 | €2,052 | -€1,488 | -42.0% |
| Non-recurring financial income | 76B | €84,977 | - | -€84,977 | |
| Financial charges | 65/66B | €2,973 | €1,969 | -€1,004 | -33.8% |
| Recurring financial charges | 65 | €2,973 | €1,969 | -€1,004 | -33.8% |
| Profit (loss) for the period before taxes | 9903 | €79,814 | €78,119 | -€1,695 | -2.1% |
| Income taxes | 67/77 | €25,465 | €25,425 | -€40 | -0.2% |
| Profit (loss) for the period | 9904 | €54,349 | €52,695 | -€1,654 | -3.0% |
| Profit (loss) for the period to be appropriated | 9905 | €54,349 | €52,695 | -€1,654 | -3.0% |
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 19 October 2026 via checked.be.