NextStep Consulting: what changed
Two fiscal 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.
NextStep Consulting
Largest movements
- Receivables after one year +€51,917
up €51,917 (+87.9%), from €59,084 to €111,000
- Cash -€34,077
down €34,077 (-80.1%), from €42,555 to €8,477
mainly Receivables after one year (-€51,917) and Trade debts (-€31,891)
- Receivables within one year +€20,015
up €20,015 (+669.1%), from €2,991 to €23,006
of which Trade receivables: +€18,490
- Current portion of long-term debt +€43,234
up €43,234 (+154.5%), from €27,982 to €71,216
- Trade debts -€31,891
down €31,891 (-88.6%), from €36,001 to €4,110
- Tax, wage and social debts +€14,544
up €14,544 (+62.0%), from €23,457 to €38,001
- Reserves +€9,391
up €9,391 (+10.6%), from €88,375 to €97,766
- Debts after one year +€5,021
up €5,021 (+13.8%), from €36,261 to €41,282
- Gross operating margin +€23,166
up €23,166 (+46.6%), from €49,662 to €72,828
- Other operating charges +€19,479
up €19,479 (+273.7%), from €7,117 to €26,596
- Financial charges +€9,193
up €9,193 (+87.7%), from €10,488 to €19,680
- Financial income +€1,518
up €1,518 (+53.2%), from €2,854 to €4,372
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.
Cash bridge derived
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 | €219,891 | €258,208 | +€38,317 | +17.4% |
| Fixed assets | 21/28 | €111,659 | €112,288 | +€629 | +0.6% |
| Tangible fixed assets | 22/27 | €11,659 | €12,288 | +€629 | +5.4% |
| Furniture and vehicles | 24 | €10,952 | €12,206 | +€1,254 | +11.5% |
| Other tangible fixed assets | 26 | €707 | €82 | -€625 | -88.4% |
| Financial fixed assets | 28 | €100,000 | €100,000 | = | 0.0% |
| Current assets | 29/58 | €108,232 | €145,920 | +€37,688 | +34.8% |
| Amounts receivable after more than one year | 29 | €59,084 | €111,000 | +€51,917 | +87.9% |
| Trade receivables | 290 | €59,084 | €111,000 | +€51,917 | +87.9% |
| Amounts receivable within one year | 40/41 | €2,991 | €23,006 | +€20,015 | +669.1% |
| Trade receivables | 40 | €144 | €18,634 | +€18,490 | +12825.0% |
| Other amounts receivable | 41 | €2,847 | €4,372 | +€1,525 | +53.6% |
| Cash at bank and in hand | 54/58 | €42,555 | €8,477 | -€34,077 | -80.1% |
| Deferred charges and accrued income | 490/1 | €3,603 | €3,436 | -€166 | -4.6% |
| Total equity and liabilities | 10/49 | €219,891 | €258,208 | +€38,317 | +17.4% |
| Equity | 10/15 | €93,375 | €102,766 | +€9,391 | +10.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €88,375 | €97,766 | +€9,391 | +10.6% |
| Distributable reserves | 133 | €88,375 | €97,766 | +€9,391 | +10.6% |
| Amounts payable | 17/49 | €126,516 | €155,443 | +€28,926 | +22.9% |
| Amounts payable after more than one year | 17 | €36,261 | €41,282 | +€5,021 | +13.8% |
| Financial debts | 170/4 | €36,261 | €41,282 | +€5,021 | +13.8% |
| Amounts payable within one year | 42/48 | €90,256 | €114,161 | +€23,905 | +26.5% |
| Current portion of amounts payable after more than one year | 42 | €27,982 | €71,216 | +€43,234 | +154.5% |
| Financial debts | 43 | €1,956 | - | -€1,956 | |
| Credit institutions | 430/8 | €1,956 | - | -€1,956 | |
| Trade debts | 44 | €36,001 | €4,110 | -€31,891 | -88.6% |
| Suppliers | 440/4 | €36,001 | €4,110 | -€31,891 | -88.6% |
| Taxes, remuneration and social security | 45 | €23,457 | €38,001 | +€14,544 | +62.0% |
| Taxes | 450/3 | €23,457 | €38,001 | +€14,544 | +62.0% |
| Other amounts payable | 47/48 | €859 | €833 | -€26 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,903 | €7,397 | +€495 | +7.2% |
| Other operating charges | 640/8 | €7,117 | €26,596 | +€19,479 | +273.7% |
| Gross operating margin | 9900 | €49,662 | €72,828 | +€23,166 | +46.6% |
| Operating profit (loss) | 9901 | €35,643 | €38,834 | +€3,191 | +9.0% |
| Financial income | 75/76B | €2,854 | €4,372 | +€1,518 | +53.2% |
| Recurring financial income | 75 | €2,854 | €4,372 | +€1,518 | +53.2% |
| Financial charges | 65/66B | €10,488 | €19,680 | +€9,193 | +87.7% |
| Recurring financial charges | 65 | €10,488 | €19,680 | +€9,193 | +87.7% |
| Profit (loss) for the period before taxes | 9903 | €28,009 | €23,526 | -€4,483 | -16.0% |
| Income taxes | 67/77 | €13,969 | €13,302 | -€667 | -4.8% |
| Profit (loss) for the period | 9904 | €14,040 | €10,224 | -€3,816 | -27.2% |
| Profit (loss) for the period to be appropriated | 9905 | €14,040 | €10,224 | -€3,816 | -27.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.