NEXT START 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 START CONSULTING
Largest movements
- Tangible fixed assets +€334,420
up €334,420 (+1,111%), from €30,096 to €364,516
of which Land and buildings: +€342,835
- Receivables within one year -€41,976
down €41,976 (-50.2%), from €83,670 to €41,694
of which Other amounts receivable: -€68,663
- Cash +€21,732
up €21,732 (+108%), from €20,144 to €41,876
mainly Debts after one year (+€281,893) and Net result for the year (+€97,666)
- Debts after one year +€281,893
up €281,893 (+1,903%), from €14,811 to €296,705
- Tax, wage and social debts +€42,175
up €42,175 (+100%), from €42,126 to €84,301
- Short-term financial debts -€35,000
down €35,000 (-100%), from €35,000 to €0
- Other debts +€19,500
up €19,500 (+260%), from €7,500 to €27,000
- Current portion of long-term debt +€17,495
up €17,495 (+203%), from €8,612 to €26,107
- Gross operating margin +€35,136
up €35,136 (+28.4%), from €123,676 to €158,811
- Financial income -€5,373
down €5,373 (-66.4%), from €8,091 to €2,718
- Taxes +€5,330
up €5,330 (+18.6%), from €28,703 to €34,033
- Financial charges +€4,370
up €4,370 (+174%), from €2,515 to €6,885
of which Financial charges: +€4,370
- Depreciation +€2,536
up €2,536 (+17.2%), from €14,707 to €17,243
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 | €134,815 | €451,932 | +€317,117 | +235% |
| Fixed assets | 21/28 | €30,296 | €365,966 | +€335,670 | +1,108% |
| Tangible fixed assets | 22/27 | €30,096 | €364,516 | +€334,420 | +1,111% |
| Land and buildings | 22 | - | €342,835 | +€342,835 | |
| Furniture and vehicles | 24 | €1,478 | €6,676 | +€5,198 | +352% |
| Leasing and similar rights | 25 | €22,071 | €12,958 | -€9,113 | -41.3% |
| Other tangible fixed assets | 26 | €6,547 | €2,047 | -€4,500 | -68.7% |
| Financial fixed assets | 28 | €200 | €1,450 | +€1,250 | +625% |
| Current assets | 29/58 | €104,519 | €85,966 | -€18,553 | -17.8% |
| Amounts receivable within one year | 40/41 | €83,670 | €41,694 | -€41,976 | -50.2% |
| Trade receivables | 40 | €10,416 | €37,103 | +€26,687 | +256% |
| Other amounts receivable | 41 | €73,254 | €4,591 | -€68,663 | -93.7% |
| Cash at bank and in hand | 54/58 | €20,144 | €41,876 | +€21,732 | +108% |
| Deferred charges and accrued income | 490/1 | €706 | €2,396 | +€1,691 | +240% |
| Total equity and liabilities | 10/49 | €134,815 | €451,932 | +€317,117 | +235% |
| Equity | 10/15 | €8,326 | €8,991 | +€666 | +8.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €266 | €931 | +€666 | +251% |
| Amounts payable | 17/49 | €126,489 | €442,941 | +€316,451 | +250% |
| Amounts payable after more than one year | 17 | €14,811 | €296,705 | +€281,893 | +1,903% |
| Financial debts | 170/4 | €14,811 | €296,705 | +€281,893 | +1,903% |
| Amounts payable within one year | 42/48 | €111,669 | €146,236 | +€34,567 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €8,612 | €26,107 | +€17,495 | +203% |
| Financial debts | 43 | €35,000 | €0 | -€35,000 | -100% |
| Credit institutions | 430/8 | €35,000 | €0 | -€35,000 | -100% |
| Trade debts | 44 | €4,431 | €8,828 | +€4,397 | +99.2% |
| Suppliers | 440/4 | €4,431 | €8,828 | +€4,397 | +99.2% |
| Advances received on contracts in progress | 46 | €14,000 | €0 | -€14,000 | -100% |
| Taxes, remuneration and social security | 45 | €42,126 | €84,301 | +€42,175 | +100% |
| Taxes | 450/3 | €42,126 | €84,301 | +€42,175 | +100% |
| Other amounts payable | 47/48 | €7,500 | €27,000 | +€19,500 | +260% |
| Accrued charges and deferred income | 492/3 | €9 | €0 | -€9 | -100% |
| Non-recurring operating income | 76A | €198 | €500 | +€302 | +152% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,707 | €17,243 | +€2,536 | +17.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,506 | +€1,506 | |
| Other operating charges | 640/8 | €2,327 | €4,197 | +€1,870 | +80.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €123,676 | €158,811 | +€35,136 | +28.4% |
| Operating profit (loss) | 9901 | €106,642 | €135,866 | +€29,224 | +27.4% |
| Financial income | 75/76B | €8,091 | €2,718 | -€5,373 | -66.4% |
| Recurring financial income | 75 | €8,091 | €2,718 | -€5,373 | -66.4% |
| Financial charges | 65/66B | €2,515 | €6,885 | +€4,370 | +174% |
| Recurring financial charges | 65 | €2,515 | €6,885 | +€4,370 | +174% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €112,219 | €131,699 | +€19,480 | +17.4% |
| Income taxes | 67/77 | €28,703 | €34,033 | +€5,330 | +18.6% |
| Profit (loss) for the period | 9904 | €83,516 | €97,666 | +€14,150 | +16.9% |
| Profit (loss) for the period to be appropriated | 9905 | €83,516 | €97,666 | +€14,150 | +16.9% |
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 18 October 2026 via checked.be.