NEXT LEVEL 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 LEVEL CONSULTING
Largest movements
- Cash +€28,028
up €28,028 (+115%), from €24,433 to €52,461
mainly Other debts (+€34,335) and Net result for the year (+€23,033)
- Tangible fixed assets -€13,416
down €13,416 (-32.8%), from €40,876 to €27,460
- Stocks and contracts +€2,736
new in 2025: €2,736
- Other debts +€34,335
up €34,335 (+467%), from €7,351 to €41,686
- Profit (loss) carried forward -€28,866
no longer reported in 2025 (was €28,866)
- Reserves +€21,900
up €21,900 (+471%), from €4,648 to €26,548
- Short-term financial debts -€6,960
no longer reported in 2025 (was €6,960)
of which Other loans: -€6,000
- Trade debts -€5,511
down €5,511 (-34.6%), from €15,933 to €10,422
- Gross operating margin +€28,166
up €28,166 (+228%), from €12,355 to €40,521
- Write-downs -€11,339
down €11,339 (-3,905%), from -€290 to -€11,629
- Taxes +€9,208
up €9,208 (+4,477%), from €206 to €9,414
- Other operating charges +€5,196
up €5,196 (+569%), from €912 to €6,109
- Depreciation -€1,265
down €1,265 (-8.6%), from €14,681 to €13,416
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 | €82,768 | €98,743 | +€15,976 | +19.3% |
| Fixed assets | 21/28 | €40,876 | €27,460 | -€13,416 | -32.8% |
| Tangible fixed assets | 22/27 | €40,876 | €27,460 | -€13,416 | -32.8% |
| Furniture and vehicles | 24 | €40,876 | €27,460 | -€13,416 | -32.8% |
| Current assets | 29/58 | €41,892 | €71,283 | +€29,392 | +70.2% |
| Stocks and contracts in progress | 3 | - | €2,736 | +€2,736 | |
| Stocks | 30/36 | - | €2,736 | +€2,736 | |
| Amounts receivable within one year | 40/41 | €15,792 | €15,270 | -€521 | -3.3% |
| Trade receivables | 40 | €7,912 | €6,845 | -€1,067 | -13.5% |
| Other amounts receivable | 41 | €7,880 | €8,426 | +€546 | +6.9% |
| Cash at bank and in hand | 54/58 | €24,433 | €52,461 | +€28,028 | +115% |
| Deferred charges and accrued income | 490/1 | €1,667 | €815 | -€852 | -51.1% |
| Total equity and liabilities | 10/49 | €82,768 | €98,743 | +€15,976 | +19.3% |
| Equity | 10/15 | €52,065 | €45,098 | -€6,967 | -13.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €4,648 | €26,548 | +€21,900 | +471% |
| Distributable reserves | 133 | €4,648 | €26,548 | +€21,900 | +471% |
| Profit (loss) carried forward | 14 | €28,866 | - | -€28,866 | |
| Amounts payable | 17/49 | €30,703 | €53,645 | +€22,942 | +74.7% |
| Amounts payable within one year | 42/48 | €30,703 | €53,645 | +€22,942 | +74.7% |
| Financial debts | 43 | €6,960 | - | -€6,960 | |
| Credit institutions | 430/8 | €960 | - | -€960 | |
| Other loans | 439 | €6,000 | - | -€6,000 | |
| Trade debts | 44 | €15,933 | €10,422 | -€5,511 | -34.6% |
| Suppliers | 440/4 | €15,933 | €10,422 | -€5,511 | -34.6% |
| Taxes, remuneration and social security | 45 | €459 | €1,537 | +€1,078 | +235% |
| Taxes | 450/3 | €459 | €1,537 | +€1,078 | +235% |
| Other amounts payable | 47/48 | €7,351 | €41,686 | +€34,335 | +467% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,681 | €13,416 | -€1,265 | -8.6% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€290 | -€11,629 | -€11,339 | -3,905% |
| Other operating charges | 640/8 | €912 | €6,109 | +€5,196 | +569% |
| Gross operating margin | 9900 | €12,355 | €40,521 | +€28,166 | +228% |
| Operating profit (loss) | 9901 | -€2,948 | €32,625 | +€35,574 | |
| Financial income | 75/76B | €51 | €38 | -€13 | -25.1% |
| Recurring financial income | 75 | €51 | €38 | -€13 | -25.1% |
| Financial charges | 65/66B | €149 | €217 | +€67 | +45.1% |
| Recurring financial charges | 65 | €149 | €217 | +€67 | +45.1% |
| Profit (loss) for the period before taxes | 9903 | -€3,046 | €32,447 | +€35,493 | |
| Income taxes | 67/77 | €206 | €9,414 | +€9,208 | +4,477% |
| Profit (loss) for the period | 9904 | -€3,252 | €23,033 | +€26,285 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,252 | €23,033 | +€26,285 |
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 17 October 2026 via checked.be.