NEVA 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.
NEVA Consultancy
Largest movements
- Tangible fixed assets +€48,093
up €48,093 (+444.3%), from €10,825 to €58,918
of which Furniture and vehicles: +€48,608
- Cash +€14,522
up €14,522 (+81.6%), from €17,792 to €32,314
mainly Debts after one year (+€31,815) and Net result for the year (+€27,189)
- Deferred charges and accrued income +€1,429
new in 2024: €1,429
- Debts after one year +€31,815
new in 2024: €31,815
- Reserves +€27,189
up €27,189 (+114.8%), from €23,694 to €50,883
- Current portion of long-term debt +€7,563
new in 2024: €7,563
- Gross operating margin +€7,191
up €7,191 (+21.0%), from €34,238 to €41,429
- Depreciation -€1,306
down €1,306 (-46.6%), from €2,804 to €1,497
- Taxes +€1,194
up €1,194 (+17.6%), from €6,798 to €7,992
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,138 | €100,822 | +€64,684 | +179.0% |
| Fixed assets | 21/28 | €10,825 | €58,918 | +€48,093 | +444.3% |
| Tangible fixed assets | 22/27 | €10,825 | €58,918 | +€48,093 | +444.3% |
| Plant, machinery and equipment | 23 | €515 | - | -€515 | |
| Furniture and vehicles | 24 | €10,310 | €58,918 | +€48,608 | +471.5% |
| Current assets | 29/58 | €25,312 | €41,904 | +€16,591 | +65.5% |
| Amounts receivable within one year | 40/41 | €7,520 | €8,160 | +€640 | +8.5% |
| Trade receivables | 40 | €7,520 | €8,160 | +€640 | +8.5% |
| Cash at bank and in hand | 54/58 | €17,792 | €32,314 | +€14,522 | +81.6% |
| Deferred charges and accrued income | 490/1 | - | €1,429 | +€1,429 | |
| Total equity and liabilities | 10/49 | €36,138 | €100,822 | +€64,684 | +179.0% |
| Equity | 10/15 | €25,694 | €52,883 | +€27,189 | +105.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €23,694 | €50,883 | +€27,189 | +114.8% |
| Distributable reserves | 133 | €23,694 | €50,883 | +€27,189 | +114.8% |
| Amounts payable | 17/49 | €10,444 | €47,939 | +€37,495 | +359.0% |
| Amounts payable after more than one year | 17 | - | €31,815 | +€31,815 | |
| Financial debts | 170/4 | - | €31,815 | +€31,815 | |
| Amounts payable within one year | 42/48 | €10,444 | €16,124 | +€5,680 | +54.4% |
| Current portion of amounts payable after more than one year | 42 | - | €7,563 | +€7,563 | |
| Trade debts | 44 | €761 | - | -€761 | |
| Suppliers | 440/4 | €761 | - | -€761 | |
| Taxes, remuneration and social security | 45 | €8,568 | €7,992 | -€576 | -6.7% |
| Taxes | 450/3 | €6,798 | €7,992 | +€1,194 | +17.6% |
| Remuneration and social security | 454/9 | €1,770 | - | -€1,770 | |
| Other amounts payable | 47/48 | €1,115 | €569 | -€546 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,804 | €1,497 | -€1,306 | -46.6% |
| Other operating charges | 640/8 | €853 | €748 | -€104 | -12.3% |
| Non-recurring operating charges | 66A | - | €3,710 | +€3,710 | |
| Gross operating margin | 9900 | €34,238 | €41,429 | +€7,191 | +21.0% |
| Operating profit (loss) | 9901 | €30,581 | €35,473 | +€4,892 | +16.0% |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €89 | €300 | +€211 | +237.1% |
| Recurring financial charges | 65 | €89 | €300 | +€211 | +237.1% |
| Profit (loss) for the period before taxes | 9903 | €30,492 | €35,181 | +€4,689 | +15.4% |
| Income taxes | 67/77 | €6,798 | €7,992 | +€1,194 | +17.6% |
| Profit (loss) for the period | 9904 | €23,694 | €27,189 | +€3,495 | +14.8% |
| Profit (loss) for the period to be appropriated | 9905 | €23,694 | €27,189 | +€3,495 | +14.8% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.