NEWTON 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.
NEWTON CONSULTING
Largest movements
- Current investments +€32,525
up €32,525 (+651%), from €5,000 to €37,525
- Receivables within one year +€28,739
up €28,739 (+56.6%), from €50,743 to €79,482
of which Other amounts receivable: +€23,388
- Cash -€20,960
down €20,960 (-53.4%), from €39,244 to €18,284
mainly Current investments (-€32,525) and Receivables within one year (-€28,739)
- Provisions +€60,505
new in 2025: €60,505
- Profit (loss) carried forward -€19,014
down €19,014 (-30.4%), from €62,498 to €43,484
- Trade debts -€3,052
down €3,052 (-72.9%), from €4,186 to €1,133
- Tax, wage and social debts +€1,627
up €1,627 (+7.0%), from €23,246 to €24,873
- Provisions +€60,505
new in 2025: €60,505
- Gross operating margin +€15,372
up €15,372 (+37.6%), from €40,927 to €56,299
- Taxes +€4,402
up €4,402 (+47.9%), from €9,193 to €13,596
- Financial charges -€1,489
down €1,489 (-67.5%), from €2,205 to €716
- Financial income +€585
up €585 (+1,426%), from €41 to €626
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 | €96,789 | €135,995 | +€39,207 | +40.5% |
| Fixed assets | 21/28 | €1,801 | €658 | -€1,143 | -63.5% |
| Tangible fixed assets | 22/27 | €1,801 | €658 | -€1,143 | -63.5% |
| Plant, machinery and equipment | 23 | €1,801 | €658 | -€1,143 | -63.5% |
| Current assets | 29/58 | €94,987 | €135,338 | +€40,350 | +42.5% |
| Amounts receivable within one year | 40/41 | €50,743 | €79,482 | +€28,739 | +56.6% |
| Trade receivables | 40 | €46,178 | €51,530 | +€5,352 | +11.6% |
| Other amounts receivable | 41 | €4,565 | €27,953 | +€23,388 | +512% |
| Current investments | 50/53 | €5,000 | €37,525 | +€32,525 | +651% |
| Cash at bank and in hand | 54/58 | €39,244 | €18,284 | -€20,960 | -53.4% |
| Deferred charges and accrued income | 490/1 | - | €47 | +€47 | |
| Total equity and liabilities | 10/49 | €96,789 | €135,995 | +€39,207 | +40.5% |
| Equity | 10/15 | €68,498 | €49,484 | -€19,014 | -27.8% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,498 | €43,484 | -€19,014 | -30.4% |
| Provisions and deferred taxes | 16 | - | €60,505 | +€60,505 | |
| Provisions for liabilities and charges | 160/5 | - | €60,505 | +€60,505 | |
| Other liabilities and charges | 164/5 | - | €60,505 | +€60,505 | |
| Amounts payable | 17/49 | €28,291 | €26,006 | -€2,285 | -8.1% |
| Amounts payable within one year | 42/48 | €28,291 | €26,006 | -€2,285 | -8.1% |
| Trade debts | 44 | €4,186 | €1,133 | -€3,052 | -72.9% |
| Suppliers | 440/4 | €4,186 | €1,133 | -€3,052 | -72.9% |
| Taxes, remuneration and social security | 45 | €23,246 | €24,873 | +€1,627 | +7.0% |
| Taxes | 450/3 | €23,246 | €24,873 | +€1,627 | +7.0% |
| Other amounts payable | 47/48 | €859 | - | -€859 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,079 | €1,092 | +€13 | +1.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €60,505 | +€60,505 | |
| Other operating charges | 640/8 | €55 | €29 | -€26 | -46.7% |
| Gross operating margin | 9900 | €40,927 | €56,299 | +€15,372 | +37.6% |
| Operating profit (loss) | 9901 | €39,793 | -€5,328 | -€45,121 | |
| Financial income | 75/76B | €41 | €626 | +€585 | +1,426% |
| Recurring financial income | 75 | €41 | €626 | +€585 | +1,426% |
| Financial charges | 65/66B | €2,205 | €716 | -€1,489 | -67.5% |
| Recurring financial charges | 65 | €2,205 | €716 | -€1,489 | -67.5% |
| Profit (loss) for the period before taxes | 9903 | €37,629 | -€5,418 | -€43,047 | |
| Income taxes | 67/77 | €9,193 | €13,596 | +€4,402 | +47.9% |
| Profit (loss) for the period | 9904 | €28,436 | -€19,014 | -€47,450 | |
| Profit (loss) for the period to be appropriated | 9905 | €28,436 | -€19,014 | -€47,450 |
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 24 October 2026 via checked.be.