Next Generation 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 Generation Consulting
Largest movements
- Receivables within one year -€59,153
down €59,153 (-34.6%), from €170,936 to €111,783
of which Other amounts receivable: -€51,132
- Cash +€12,267
up €12,267 (+201%), from €6,113 to €18,380
mainly Receivables within one year (+€59,153) and Depreciation (+€19,039)
- Tangible fixed assets +€6,707
up €6,707 (+19.0%), from €35,377 to €42,084
of which Plant, machinery and equipment: +€13,247
- Other debts -€40,818
down €40,818 (-56.6%), from €72,157 to €31,339
- Profit (loss) carried forward +€5,913
up €5,913 (+38.7%), from -€15,283 to -€9,370
- Current portion of long-term debt -€5,463
no longer reported in 2025 (was €5,463)
- Financial charges -€25,440
down €25,440 (-95.7%), from €26,575 to €1,135
of which Non-recurring financial charges: -€24,816
- Gross operating margin -€11,251
down €11,251 (-25.5%), from €44,194 to €32,943
- Depreciation +€4,285
up €4,285 (+29.0%), from €14,754 to €19,039
- Other operating charges +€2,885
up €2,885 (+672%), from €429 to €3,314
- Taxes +€1,372
up €1,372 (+66.2%), from €2,074 to €3,447
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 | €213,376 | €173,198 | -€40,178 | -18.8% |
| Fixed assets | 21/28 | €36,327 | €43,034 | +€6,707 | +18.5% |
| Tangible fixed assets | 22/27 | €35,377 | €42,084 | +€6,707 | +19.0% |
| Plant, machinery and equipment | 23 | €6,738 | €19,985 | +€13,247 | +197% |
| Furniture and vehicles | 24 | €12,329 | €9,238 | -€3,091 | -25.1% |
| Other tangible fixed assets | 26 | €16,310 | €12,861 | -€3,449 | -21.1% |
| Financial fixed assets | 28 | €950 | €950 | = | 0.0% |
| Current assets | 29/58 | €177,049 | €130,164 | -€46,886 | -26.5% |
| Amounts receivable within one year | 40/41 | €170,936 | €111,783 | -€59,153 | -34.6% |
| Trade receivables | 40 | €99,251 | €91,230 | -€8,020 | -8.1% |
| Other amounts receivable | 41 | €71,685 | €20,553 | -€51,132 | -71.3% |
| Cash at bank and in hand | 54/58 | €6,113 | €18,380 | +€12,267 | +201% |
| Total equity and liabilities | 10/49 | €213,376 | €173,198 | -€40,178 | -18.8% |
| Equity | 10/15 | €24,723 | €30,636 | +€5,913 | +23.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €39,006 | €39,006 | = | 0.0% |
| Distributable reserves | 133 | €39,006 | €39,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,283 | -€9,370 | +€5,913 | +38.7% |
| Amounts payable | 17/49 | €188,653 | €142,562 | -€46,091 | -24.4% |
| Amounts payable after more than one year | 17 | €100,000 | €100,000 | = | 0.0% |
| Financial debts | 170/4 | €100,000 | €100,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €88,653 | €42,562 | -€46,091 | -52.0% |
| Current portion of amounts payable after more than one year | 42 | €5,463 | - | -€5,463 | |
| Trade debts | 44 | €9,095 | €8,575 | -€520 | -5.7% |
| Suppliers | 440/4 | €9,095 | €8,575 | -€520 | -5.7% |
| Taxes, remuneration and social security | 45 | €1,938 | €2,648 | +€710 | +36.7% |
| Taxes | 450/3 | €1,938 | €2,648 | +€710 | +36.7% |
| Other amounts payable | 47/48 | €72,157 | €31,339 | -€40,818 | -56.6% |
| Non-recurring operating income | 76A | €997 | - | -€997 | |
| Remuneration, social security and pensions | 62 | - | €96 | +€96 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,754 | €19,039 | +€4,285 | +29.0% |
| Other operating charges | 640/8 | €429 | €3,314 | +€2,885 | +672% |
| Gross operating margin | 9900 | €44,194 | €32,943 | -€11,251 | -25.5% |
| Operating profit (loss) | 9901 | €29,012 | €10,494 | -€18,517 | -63.8% |
| Financial income | 75/76B | €5 | €0 | -€4 | -95.2% |
| Recurring financial income | 75 | €5 | €0 | -€4 | -95.2% |
| Financial charges | 65/66B | €26,575 | €1,135 | -€25,440 | -95.7% |
| Recurring financial charges | 65 | €1,758 | €1,135 | -€623 | -35.5% |
| Non-recurring financial charges | 66B | €24,816 | - | -€24,816 | |
| Profit (loss) for the period before taxes | 9903 | €2,441 | €9,360 | +€6,918 | +283% |
| Income taxes | 67/77 | €2,074 | €3,447 | +€1,372 | +66.2% |
| Profit (loss) for the period | 9904 | €367 | €5,913 | +€5,546 | +1,511% |
| Profit (loss) for the period to be appropriated | 9905 | €367 | €5,913 | +€5,546 | +1,511% |
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 25 October 2026 via checked.be.