NEXT 5 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.
NEXT 5 CONSULTING
Largest movements
- Cash +€36,588
up €36,588 (+39.1%), from €93,618 to €130,206
mainly Trade debts (+€36,943) and Net result for the year (+€4,897)
- Receivables within one year +€8,460
up €8,460 (+25.0%), from €33,787 to €42,247
of which Trade receivables: +€11,298
- Trade debts +€36,943
up €36,943 (+191%), from €19,357 to €56,300
- Profit (loss) carried forward +€4,897
up €4,897 (+43.8%), from €11,193 to €16,090
- Tax, wage and social debts +€2,702
up €2,702 (+83.6%), from €3,231 to €5,933
- Gross operating margin -€7,854
down €7,854 (-49.4%), from €15,905 to €8,051
- Taxes -€1,666
down €1,666 (-51.6%), from €3,231 to €1,565
- Staff costs +€730
up €730 (+11,008%), from €7 to €736
- Other operating charges -€372
down €372 (-48.2%), from €772 to €400
- Financial income +€360
new in 2025: €360
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 | €128,781 | €173,323 | +€44,542 | +34.6% |
| Fixed assets | 21/28 | €1,376 | €715 | -€661 | -48.1% |
| Intangible fixed assets | 21 | €1,376 | €715 | -€661 | -48.1% |
| Current assets | 29/58 | €127,405 | €172,608 | +€45,203 | +35.5% |
| Amounts receivable within one year | 40/41 | €33,787 | €42,247 | +€8,460 | +25.0% |
| Trade receivables | 40 | €30,949 | €42,247 | +€11,298 | +36.5% |
| Other amounts receivable | 41 | €2,838 | €0 | -€2,838 | -100.0% |
| Cash at bank and in hand | 54/58 | €93,618 | €130,206 | +€36,588 | +39.1% |
| Deferred charges and accrued income | 490/1 | - | €156 | +€156 | |
| Total equity and liabilities | 10/49 | €128,781 | €173,323 | +€44,542 | +34.6% |
| Equity | 10/15 | €106,193 | €111,090 | +€4,897 | +4.6% |
| Contributions | 10/11 | €95,000 | €95,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,193 | €16,090 | +€4,897 | +43.8% |
| Amounts payable | 17/49 | €22,589 | €62,233 | +€39,645 | +176% |
| Amounts payable within one year | 42/48 | €22,589 | €62,233 | +€39,645 | +176% |
| Trade debts | 44 | €19,357 | €56,300 | +€36,943 | +191% |
| Suppliers | 440/4 | €19,357 | €56,300 | +€36,943 | +191% |
| Taxes, remuneration and social security | 45 | €3,231 | €5,933 | +€2,702 | +83.6% |
| Taxes | 450/3 | €3,231 | €5,933 | +€2,702 | +83.6% |
| Remuneration, social security and pensions | 62 | €7 | €736 | +€730 | +11,008% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €608 | €661 | +€54 | +8.8% |
| Other operating charges | 640/8 | €772 | €400 | -€372 | -48.2% |
| Gross operating margin | 9900 | €15,905 | €8,051 | -€7,854 | -49.4% |
| Operating profit (loss) | 9901 | €14,519 | €6,253 | -€8,265 | -56.9% |
| Financial income | 75/76B | - | €360 | +€360 | |
| Recurring financial income | 75 | - | €360 | +€360 | |
| Financial charges | 65/66B | €95 | €151 | +€56 | +58.9% |
| Recurring financial charges | 65 | €95 | €151 | +€56 | +58.9% |
| Profit (loss) for the period before taxes | 9903 | €14,424 | €6,463 | -€7,961 | -55.2% |
| Income taxes | 67/77 | €3,231 | €1,565 | -€1,666 | -51.6% |
| Profit (loss) for the period | 9904 | €11,193 | €4,897 | -€6,295 | -56.2% |
| Profit (loss) for the period to be appropriated | 9905 | €11,193 | €4,897 | -€6,295 | -56.2% |
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 21 October 2026 via checked.be.