NEV CONSULT: what changed
Two fiscal 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.
NEV CONSULT
Largest movements
- Cash +€96,358
up €96,358 (+111.7%), from €86,253 to €182,611
mainly Net result for the year (+€164,605) and Depreciation (+€4,115)
- Receivables within one year +€12,427
up €12,427 (+41.1%), from €30,250 to €42,677
of which Other amounts receivable: +€29,549
- Tangible fixed assets +€4,057
up €4,057 (+59.0%), from €6,874 to €10,930
of which Furniture and vehicles: +€4,491
- Reserves +€130,105
up €130,105 (+214.6%), from €60,617 to €190,722
- Other debts -€10,376
no longer reported in 2025 (was €10,376)
- Tax, wage and social debts -€5,081
down €5,081 (-10.6%), from €47,964 to €42,883
- Gross operating margin +€126,317
up €126,317 (+130.4%), from €96,870 to €223,188
- Taxes +€31,421
up €31,421 (+162.0%), from €19,390 to €50,811
- Depreciation +€3,287
up €3,287 (+396.7%), from €829 to €4,115
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €125,406 | €239,944 | +€114,538 | +91.3% |
| Fixed assets | 21/28 | €6,874 | €10,930 | +€4,057 | +59.0% |
| Tangible fixed assets | 22/27 | €6,874 | €10,930 | +€4,057 | +59.0% |
| Land and buildings | 22 | €1,829 | €1,395 | -€434 | -23.7% |
| Furniture and vehicles | 24 | €5,044 | €9,535 | +€4,491 | +89.0% |
| Current assets | 29/58 | €118,533 | €229,013 | +€110,481 | +93.2% |
| Amounts receivable within one year | 40/41 | €30,250 | €42,677 | +€12,427 | +41.1% |
| Trade receivables | 40 | €30,250 | €13,129 | -€17,122 | -56.6% |
| Other amounts receivable | 41 | - | €29,549 | +€29,549 | |
| Cash at bank and in hand | 54/58 | €86,253 | €182,611 | +€96,358 | +111.7% |
| Deferred charges and accrued income | 490/1 | €2,029 | €3,725 | +€1,696 | +83.6% |
| Total equity and liabilities | 10/49 | €125,406 | €239,944 | +€114,538 | +91.3% |
| Equity | 10/15 | €61,817 | €191,922 | +€130,105 | +210.5% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Reserves | 13 | €60,617 | €190,722 | +€130,105 | +214.6% |
| Distributable reserves | 133 | €60,617 | €190,722 | +€130,105 | +214.6% |
| Amounts payable | 17/49 | €63,589 | €48,021 | -€15,568 | -24.5% |
| Amounts payable within one year | 42/48 | €63,589 | €48,021 | -€15,568 | -24.5% |
| Trade debts | 44 | €5,249 | €5,139 | -€111 | -2.1% |
| Suppliers | 440/4 | €5,249 | €5,139 | -€111 | -2.1% |
| Taxes, remuneration and social security | 45 | €47,964 | €42,883 | -€5,081 | -10.6% |
| Taxes | 450/3 | €47,964 | €42,883 | -€5,081 | -10.6% |
| Other amounts payable | 47/48 | €10,376 | - | -€10,376 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €829 | €4,115 | +€3,287 | +396.7% |
| Other operating charges | 640/8 | €93 | €127 | +€34 | +36.3% |
| Gross operating margin | 9900 | €96,870 | €223,188 | +€126,317 | +130.4% |
| Operating profit (loss) | 9901 | €95,949 | €218,945 | +€122,996 | +128.2% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,642 | €3,531 | +€1,889 | +115.0% |
| Recurring financial charges | 65 | €1,642 | €3,531 | +€1,889 | +115.0% |
| Profit (loss) for the period before taxes | 9903 | €94,307 | €215,416 | +€121,109 | +128.4% |
| Income taxes | 67/77 | €19,390 | €50,811 | +€31,421 | +162.0% |
| Profit (loss) for the period | 9904 | €74,917 | €164,605 | +€89,688 | +119.7% |
| Profit (loss) for the period to be appropriated | 9905 | €74,917 | €164,605 | +€89,688 | +119.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.