NEWMAN CONSULTING: 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.
NEWMAN CONSULTING
Largest movements
- Current investments +€96,469
up €96,469 (+47.5%), from €203,250 to €299,719
- Receivables within one year -€12,263
down €12,263 (-30.7%), from €39,986 to €27,724
of which Trade receivables: -€11,298
- Reserves +€60,900
up €60,900 (+21.3%), from €285,560 to €346,460
- Other debts +€30,791
up €30,791 (+146%), from €21,114 to €51,905
- Financial charges +€8,617
up €8,617 (+2,209%), from €390 to €9,007
of which Non-recurring financial charges: +€4,671
- Financial income +€5,258
up €5,258 (+171%), from €3,077 to €8,335
- Gross operating margin -€4,150
down €4,150 (-3.2%), from €131,378 to €127,228
- Taxes -€1,343
down €1,343 (-3.2%), from €42,359 to €41,016
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 | €340,932 | €428,525 | +€87,593 | +25.7% |
| Fixed assets | 21/28 | €1,701 | €1,948 | +€247 | +14.5% |
| Tangible fixed assets | 22/27 | €1,701 | €1,948 | +€247 | +14.5% |
| Furniture and vehicles | 24 | €1,701 | €1,948 | +€247 | +14.5% |
| Current assets | 29/58 | €339,231 | €426,577 | +€87,346 | +25.7% |
| Amounts receivable within one year | 40/41 | €39,986 | €27,724 | -€12,263 | -30.7% |
| Trade receivables | 40 | €38,590 | €27,292 | -€11,298 | -29.3% |
| Other amounts receivable | 41 | €1,397 | €432 | -€965 | -69.1% |
| Current investments | 50/53 | €203,250 | €299,719 | +€96,469 | +47.5% |
| Cash at bank and in hand | 54/58 | €93,656 | €95,168 | +€1,511 | +1.6% |
| Deferred charges and accrued income | 490/1 | €2,338 | €3,967 | +€1,628 | +69.6% |
| Total equity and liabilities | 10/49 | €340,932 | €428,525 | +€87,593 | +25.7% |
| Equity | 10/15 | €291,996 | €352,953 | +€60,957 | +20.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €285,560 | €346,460 | +€60,900 | +21.3% |
| Distributable reserves | 133 | €285,560 | €346,460 | +€60,900 | +21.3% |
| Profit (loss) carried forward | 14 | €236 | €293 | +€57 | +24.1% |
| Amounts payable | 17/49 | €48,936 | €75,572 | +€26,636 | +54.4% |
| Amounts payable within one year | 42/48 | €48,936 | €75,572 | +€26,636 | +54.4% |
| Trade debts | 44 | €3,022 | €2,506 | -€516 | -17.1% |
| Suppliers | 440/4 | €3,022 | €2,506 | -€516 | -17.1% |
| Taxes, remuneration and social security | 45 | €24,800 | €21,161 | -€3,638 | -14.7% |
| Taxes | 450/3 | €24,800 | €21,161 | -€3,638 | -14.7% |
| Other amounts payable | 47/48 | €21,114 | €51,905 | +€30,791 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,405 | €1,683 | +€278 | +19.8% |
| Gross operating margin | 9900 | €131,378 | €127,228 | -€4,150 | -3.2% |
| Operating profit (loss) | 9901 | €129,972 | €125,545 | -€4,428 | -3.4% |
| Financial income | 75/76B | €3,077 | €8,335 | +€5,258 | +171% |
| Recurring financial income | 75 | €3,077 | €8,335 | +€5,258 | +171% |
| Financial charges | 65/66B | €390 | €9,007 | +€8,617 | +2,209% |
| Recurring financial charges | 65 | €390 | €4,336 | +€3,946 | +1,012% |
| Non-recurring financial charges | 66B | - | €4,671 | +€4,671 | |
| Profit (loss) for the period before taxes | 9903 | €132,660 | €124,873 | -€7,787 | -5.9% |
| Income taxes | 67/77 | €42,359 | €41,016 | -€1,343 | -3.2% |
| Profit (loss) for the period | 9904 | €90,301 | €83,857 | -€6,444 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €90,301 | €83,857 | -€6,444 | -7.1% |
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 26 October 2026 via checked.be.