NEXT 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 Consulting
Largest movements
- Cash -€69,009
down €69,009 (-82.5%), from €83,653 to €14,644
mainly Contributions, distributions and other (-€67,500) and Investment in fixed assets (net) (-€6,925)
- Receivables within one year -€11,565
down €11,565 (-30.2%), from €38,311 to €26,746
of which Trade receivables: -€16,908
- Tangible fixed assets +€3,185
up €3,185 (+34.2%), from €9,325 to €12,510
of which Other tangible fixed assets: +€6,247
- Reserves -€67,500
down €67,500 (-56.3%), from €120,000 to €52,500
- Tax, wage and social debts -€5,353
down €5,353 (-68.1%), from €7,857 to €2,503
- Profit (loss) carried forward -€2,835
down €2,835, from €118 to -€2,717
- Other debts -€1,822
no longer reported in 2025 (was €1,822)
- Gross operating margin -€62,885
down €62,885 (-97.3%), from €64,641 to €1,756
- Taxes -€12,493
no longer reported in 2025 (was €12,493)
- Depreciation +€677
up €677 (+22.1%), from €3,063 to €3,740
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 | €131,289 | €53,900 | -€77,389 | -58.9% |
| Fixed assets | 21/28 | €9,325 | €12,510 | +€3,185 | +34.2% |
| Tangible fixed assets | 22/27 | €9,325 | €12,510 | +€3,185 | +34.2% |
| Furniture and vehicles | 24 | €9,325 | €6,263 | -€3,063 | -32.8% |
| Other tangible fixed assets | 26 | - | €6,247 | +€6,247 | |
| Current assets | 29/58 | €121,964 | €41,390 | -€80,574 | -66.1% |
| Amounts receivable within one year | 40/41 | €38,311 | €26,746 | -€11,565 | -30.2% |
| Trade receivables | 40 | €38,311 | €21,403 | -€16,908 | -44.1% |
| Other amounts receivable | 41 | - | €5,343 | +€5,343 | |
| Cash at bank and in hand | 54/58 | €83,653 | €14,644 | -€69,009 | -82.5% |
| Total equity and liabilities | 10/49 | €131,289 | €53,900 | -€77,389 | -58.9% |
| Equity | 10/15 | €121,118 | €50,783 | -€70,335 | -58.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €120,000 | €52,500 | -€67,500 | -56.3% |
| Distributable reserves | 133 | €120,000 | €52,500 | -€67,500 | -56.3% |
| Profit (loss) carried forward | 14 | €118 | -€2,717 | -€2,835 | |
| Amounts payable | 17/49 | €10,171 | €3,117 | -€7,054 | -69.4% |
| Amounts payable within one year | 42/48 | €9,679 | €2,503 | -€7,175 | -74.1% |
| Taxes, remuneration and social security | 45 | €7,857 | €2,503 | -€5,353 | -68.1% |
| Taxes | 450/3 | €7,857 | €2,503 | -€5,353 | -68.1% |
| Other amounts payable | 47/48 | €1,822 | - | -€1,822 | |
| Accrued charges and deferred income | 492/3 | €492 | €614 | +€121 | +24.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,063 | €3,740 | +€677 | +22.1% |
| Other operating charges | 640/8 | €141 | €555 | +€415 | +295% |
| Gross operating margin | 9900 | €64,641 | €1,756 | -€62,885 | -97.3% |
| Operating profit (loss) | 9901 | €61,438 | -€2,540 | -€63,977 | |
| Financial income | 75/76B | - | €5 | +€5 | |
| Recurring financial income | 75 | - | €5 | +€5 | |
| Financial charges | 65/66B | €264 | €300 | +€35 | +13.4% |
| Recurring financial charges | 65 | €264 | €300 | +€35 | +13.4% |
| Profit (loss) for the period before taxes | 9903 | €61,173 | -€2,835 | -€64,008 | |
| Income taxes | 67/77 | €12,493 | - | -€12,493 | |
| Profit (loss) for the period | 9904 | €48,680 | -€2,835 | -€51,515 | |
| Profit (loss) for the period to be appropriated | 9905 | €48,680 | -€2,835 | -€51,515 |
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 15 October 2026 via checked.be.