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
- Receivables after one year +€301,997
up €301,997 (+28.2%), from €1.1m to €1.4m
- Cash -€162,343
down €162,343 (-75.3%), from €215,714 to €53,371
mainly Receivables after one year (-€301,997) and Debts after one year (-€26,667)
- Tangible fixed assets -€45,732
down €45,732 (-14.5%), from €316,290 to €270,559
of which Other tangible fixed assets: -€36,569
- Profit (loss) carried forward +€112,817
up €112,817 (+57.1%), from €197,596 to €310,413
- Debts after one year -€26,667
down €26,667 (-3.2%), from €840,000 to €813,333
of which Financial debts: -€26,667
- Gross operating margin +€32,379
up €32,379 (+14.8%), from €218,225 to €250,604
- Staff costs -€20,663
down €20,663 (-19.7%), from €104,902 to €84,239
- Financial income +€14,938
up €14,938 (+48.7%), from €30,668 to €45,607
- Taxes +€14,498
up €14,498 (+77.6%), from €18,680 to €33,178
- Depreciation -€5,440
down €5,440 (-10.4%), from €52,536 to €47,096
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 | €1,608,733 | €1,695,581 | +€86,848 | +5.4% |
| Fixed assets | 21/28 | €316,360 | €270,559 | -€45,802 | -14.5% |
| Tangible fixed assets | 22/27 | €316,290 | €270,559 | -€45,732 | -14.5% |
| Land and buildings | 22 | €144,982 | €140,792 | -€4,190 | -2.9% |
| Plant, machinery and equipment | 23 | €3,323 | €2,326 | -€997 | -30.0% |
| Furniture and vehicles | 24 | €10,988 | €7,012 | -€3,976 | -36.2% |
| Other tangible fixed assets | 26 | €156,997 | €120,429 | -€36,569 | -23.3% |
| Financial fixed assets | 28 | €70 | €0 | -€70 | -100% |
| Current assets | 29/58 | €1,292,373 | €1,425,022 | +€132,650 | +10.3% |
| Amounts receivable after more than one year | 29 | €1,069,039 | €1,371,037 | +€301,997 | +28.2% |
| Other amounts receivable | 291 | €1,069,039 | €1,371,037 | +€301,997 | +28.2% |
| Amounts receivable within one year | 40/41 | €5,082 | €0 | -€5,082 | -100% |
| Trade receivables | 40 | €5,082 | €0 | -€5,082 | -100% |
| Cash at bank and in hand | 54/58 | €215,714 | €53,371 | -€162,343 | -75.3% |
| Deferred charges and accrued income | 490/1 | €2,537 | €615 | -€1,923 | -75.8% |
| Total equity and liabilities | 10/49 | €1,608,733 | €1,695,581 | +€86,848 | +5.4% |
| Equity | 10/15 | €535,656 | €648,473 | +€112,817 | +21.1% |
| Contributions | 10/11 | €6,200 | €8,060 | +€1,860 | +30.0% |
| Contributions outside capital | 11 | €6,200 | - | -€6,200 | |
| Other | 1109/19 | €6,200 | - | -€6,200 | |
| Reserves | 13 | €331,860 | €330,000 | -€1,860 | -0.6% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €330,000 | €330,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €197,596 | €310,413 | +€112,817 | +57.1% |
| Amounts payable | 17/49 | €1,073,077 | €1,047,108 | -€25,969 | -2.4% |
| Amounts payable after more than one year | 17 | €840,000 | €813,333 | -€26,667 | -3.2% |
| Financial debts | 170/4 | €240,000 | €213,333 | -€26,667 | -11.1% |
| Other amounts payable | 178/9 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €233,077 | €233,775 | +€697 | +0.3% |
| Current portion of amounts payable after more than one year | 42 | €26,667 | €26,667 | = | 0.0% |
| Trade debts | 44 | €121,840 | €132,315 | +€10,475 | +8.6% |
| Suppliers | 440/4 | €121,840 | €132,315 | +€10,475 | +8.6% |
| Taxes, remuneration and social security | 45 | €84,571 | €74,793 | -€9,778 | -11.6% |
| Taxes | 450/3 | €54,530 | €54,634 | +€105 | +0.2% |
| Remuneration and social security | 454/9 | €30,041 | €20,159 | -€9,882 | -32.9% |
| Remuneration, social security and pensions | 62 | €104,902 | €84,239 | -€20,663 | -19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €52,536 | €47,096 | -€5,440 | -10.4% |
| Other operating charges | 640/8 | €4,687 | €4,711 | +€24 | +0.5% |
| Gross operating margin | 9900 | €218,225 | €250,604 | +€32,379 | +14.8% |
| Operating profit (loss) | 9901 | €56,100 | €114,559 | +€58,459 | +104% |
| Financial income | 75/76B | €30,668 | €45,607 | +€14,938 | +48.7% |
| Recurring financial income | 75 | €30,668 | €45,607 | +€14,938 | +48.7% |
| Financial charges | 65/66B | €15,698 | €14,171 | -€1,527 | -9.7% |
| Recurring financial charges | 65 | €15,698 | €14,171 | -€1,527 | -9.7% |
| Profit (loss) for the period before taxes | 9903 | €71,070 | €145,995 | +€74,925 | +105% |
| Income taxes | 67/77 | €18,680 | €33,178 | +€14,498 | +77.6% |
| Profit (loss) for the period | 9904 | €52,391 | €112,817 | +€60,426 | +115% |
| Profit (loss) for the period to be appropriated | 9905 | €52,391 | €112,817 | +€60,426 | +115% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.