NEXT LEAP: 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.
What changed
NEXT LEAP
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.2m
2024 · €2.1m-€881,517
Equity
€8.2m
2024 · €7.0m+€1.2m
Cash
€4.7m
2024 · €1.8m+€2.9m
Balance sheet total
€8.6m
2024 · €7.4m+€1.2m
Largest movements
Assets
- Cash +€2.9m
up €2.9m (+157%), from €1.8m to €4.7m
mainly Current investments (+€2.8m) and Net result for the year (+€1.2m)
- Current investments -€2.8m
down €2.8m (-63.5%), from €4.4m to €1.6m
- Tangible fixed assets +€954,063
up €954,063 (+665%), from €143,421 to €1.1m
of which Land and buildings: +€919,330
- Financial fixed assets +€145,229
up €145,229 (+48.6%), from €299,076 to €444,305
of which Companies linked by participating interests: +€145,229
Equity and liabilities
- Reserves +€1.2m
up €1.2m (+17.3%), from €7.0m to €8.2m
Income statement
- Financial income -€896,224
down €896,224 (-44.1%), from €2.0m to €1.1m
of which Financial income: -€969,224
- Services and other goods +€115,071
up €115,071 (+108%), from €106,647 to €221,718
- Financial charges -€65,534
down €65,534 (-81.2%), from €80,753 to €15,219
of which Non-recurring financial charges: -€73,000
- Goods and materials -€59,831
down €59,831 (-100%), from €59,831 to €0
- Depreciation +€33,890
up €33,890 (+9,362%), from €362 to €34,252
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.
Result 2024
€2.1m
Turnover
+€31,810
Other operating income
-€2,149
Goods and materials
+€59,831
Services and other goods
-€115,071
Depreciation
-€33,890
Other operating charges
-€3,405
Financial income
-€896,224
Financial charges
+€65,534
Taxes
+€12,048
Result 2025
€1.2m
raises the resultlowers the result
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.
From operations
+€1.2m
Investment
+€1.7m
Financing
+€107
Cash 2024
€1.8m
From operations (derived)
+€1.2m
Net result for the year
+€1.2m
Depreciation
+€34,252
Receivables after one year
-€9,859
Receivables within one year
-€39,757
Deferred charges and accrued income
+€56,989
Trade debts
-€8,089
Tax, wage and social debts
-€55,055
Other debts
+€11,643
Investment (derived)
+€1.7m
Investment in fixed assets (net)
-€1.1m
Current investments
+€2.8m
Financing
+€107
Short-term financial debts
+€107
Cash 2025
€4.7m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,416,415 | €8,567,151 | +€1.2m | +15.5% |
| Fixed assets | 21/28 | €442,497 | €1,541,788 | +€1.1m | +248% |
| Tangible fixed assets | 22/27 | €143,421 | €1,097,483 | +€954,063 | +665% |
| Land and buildings | 22 | - | €919,330 | +€919,330 | |
| Furniture and vehicles | 24 | €496 | €134 | -€362 | -73.0% |
| Other tangible fixed assets | 26 | €36,500 | €110,700 | +€74,200 | +203% |
| Assets under construction and advance payments | 27 | €106,425 | €67,320 | -€39,105 | -36.7% |
| Financial fixed assets | 28 | €299,076 | €444,305 | +€145,229 | +48.6% |
| Companies linked by participating interests | 282/3 | €299,016 | €444,245 | +€145,229 | +48.6% |
| Participating interests | 282 | €299,016 | €444,245 | +€145,229 | +48.6% |
| Other financial fixed assets | 284/8 | €60 | €60 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €6,973,918 | €7,025,362 | +€51,444 | +0.7% |
| Amounts receivable after more than one year | 29 | €568,782 | €578,641 | +€9,859 | +1.7% |
| Other amounts receivable | 291 | €568,782 | €578,641 | +€9,859 | +1.7% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €83,216 | €122,973 | +€39,757 | +47.8% |
| Trade receivables | 40 | €40,143 | €40,662 | +€519 | +1.3% |
| Other amounts receivable | 41 | €43,073 | €82,311 | +€39,238 | +91.1% |
| Current investments | 50/53 | €4,427,065 | €1,615,234 | -€2.8m | -63.5% |
| Other investments | 51/53 | €4,427,065 | €1,615,234 | -€2.8m | -63.5% |
| Cash at bank and in hand | 54/58 | €1,827,455 | €4,698,102 | +€2.9m | +157% |
| Deferred charges and accrued income | 490/1 | €67,401 | €10,412 | -€56,989 | -84.6% |
| Total equity and liabilities | 10/49 | €7,416,415 | €8,567,151 | +€1.2m | +15.5% |
| Equity | 10/15 | €6,981,684 | €8,183,813 | +€1.2m | +17.2% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €6,962,684 | €8,164,813 | +€1.2m | +17.3% |
| Distributable reserves | 133 | €6,962,684 | €8,164,813 | +€1.2m | +17.3% |
| Amounts payable | 17/49 | €434,731 | €383,337 | -€51,394 | -11.8% |
| Amounts payable within one year | 42/48 | €434,731 | €383,337 | -€51,394 | -11.8% |
| Financial debts | 43 | - | €107 | +€107 | |
| Credit institutions | 430/8 | - | €107 | +€107 | |
| Trade debts | 44 | €29,152 | €21,063 | -€8,089 | -27.7% |
| Suppliers | 440/4 | €29,152 | €21,063 | -€8,089 | -27.7% |
| Taxes, remuneration and social security | 45 | €62,265 | €7,210 | -€55,055 | -88.4% |
| Taxes | 450/3 | €62,265 | €7,210 | -€55,055 | -88.4% |
| Other amounts payable | 47/48 | €343,315 | €354,958 | +€11,643 | +3.4% |
| Operating income | 70/76A | €383,822 | €413,482 | +€29,661 | +7.7% |
| Turnover | 70 | €369,840 | €401,650 | +€31,810 | +8.6% |
| Other operating income | 74 | €13,982 | €11,832 | -€2,149 | -15.4% |
| Operating charges | 60/66A | €174,801 | €267,336 | +€92,535 | +52.9% |
| Goods for resale, raw materials and consumables | 60 | €59,831 | €0 | -€59,831 | -100% |
| Purchases | 600/8 | €59,831 | €0 | -€59,831 | -100% |
| Services and other goods | 61 | €106,647 | €221,718 | +€115,071 | +108% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362 | €34,252 | +€33,890 | +9,362% |
| Other operating charges | 640/8 | €7,961 | €11,367 | +€3,405 | +42.8% |
| Operating profit (loss) | 9901 | €209,020 | €146,146 | -€62,875 | -30.1% |
| Financial income | 75/76B | €2,031,835 | €1,135,611 | -€896,224 | -44.1% |
| Recurring financial income | 75 | €2,031,835 | €1,062,611 | -€969,224 | -47.7% |
| Income from financial fixed assets | 750 | €1,957,828 | €911,336 | -€1.0m | -53.5% |
| Income from current assets | 751 | €74,007 | €144,194 | +€70,186 | +94.8% |
| Other financial income | 752/9 | - | €7,082 | +€7,082 | |
| Non-recurring financial income | 76B | - | €73,000 | +€73,000 | |
| Financial charges | 65/66B | €80,753 | €15,219 | -€65,534 | -81.2% |
| Recurring financial charges | 65 | €7,753 | €15,219 | +€7,467 | +96.3% |
| Debt charges | 650 | €0 | - | = | |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | €2,128 | €2,093 | -€34 | -1.6% |
| Other financial charges | 652/9 | €5,625 | €13,126 | +€7,501 | +133% |
| Non-recurring financial charges | 66B | €73,000 | €0 | -€73,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | €2,160,102 | €1,266,537 | -€893,565 | -41.4% |
| Income taxes | 67/77 | €76,455 | €64,408 | -€12,048 | -15.8% |
| Taxes | 670/3 | €76,669 | €64,408 | -€12,261 | -16.0% |
| Tax adjustments and reversals of tax provisions | 77 | €214 | €0 | -€214 | -100% |
| Profit (loss) for the period | 9904 | €2,083,647 | €1,202,130 | -€881,517 | -42.3% |
| Profit (loss) for the period to be appropriated | 9905 | €2,083,647 | €1,202,130 | -€881,517 | -42.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.