Nexus 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.
Nexus Consulting
Largest movements
- Receivables within one year -€42,041
down €42,041 (-99.9%), from €42,081 to €40
of which Trade receivables: -€42,081
- Intangible fixed assets -€6,720
down €6,720 (-100%), from €6,720 to €0
- Deferred charges and accrued income -€2,003
down €2,003 (-100%), from €2,003 to €0
- Tangible fixed assets +€963
up €963 (+85.9%), from €1,121 to €2,084
of which Furniture and vehicles: +€1,645
- Trade debts -€88,039
down €88,039 (-24.4%), from €360,607 to €272,568
- Other debts +€35,689
up €35,689 (+325%), from €10,971 to €46,660
- Tax, wage and social debts +€2,345
up €2,345 (+91.3%), from €2,569 to €4,914
- Short-term financial debts +€2,129
up €2,129 (+869%), from €245 to €2,374
- Profit (loss) carried forward -€1,914
down €1,914 (-0.5%), from -€390,094 to -€392,009
- Gross operating margin +€172,267
up €172,267, from -€169,361 to €2,906
- Depreciation -€22,915
down €22,915 (-75.6%), from €30,302 to €7,387
- Other operating charges -€13,888
down €13,888 (-83.3%), from €16,668 to €2,781
- Financial charges -€13,747
down €13,747, from €8,502 to -€5,245
- Taxes -€6,875
down €6,875 (-100%), from €6,875 to €0
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 | €52,021 | €2,231 | -€49,789 | -95.7% |
| Fixed assets | 21/28 | €7,841 | €2,084 | -€5,757 | -73.4% |
| Intangible fixed assets | 21 | €6,720 | €0 | -€6,720 | -100% |
| Tangible fixed assets | 22/27 | €1,121 | €2,084 | +€963 | +85.9% |
| Plant, machinery and equipment | 23 | €682 | €0 | -€682 | -100% |
| Furniture and vehicles | 24 | €439 | €2,084 | +€1,645 | +375% |
| Current assets | 29/58 | €44,180 | €148 | -€44,032 | -99.7% |
| Amounts receivable within one year | 40/41 | €42,081 | €40 | -€42,041 | -99.9% |
| Trade receivables | 40 | €42,081 | €0 | -€42,081 | -100% |
| Other amounts receivable | 41 | - | €40 | +€40 | |
| Cash at bank and in hand | 54/58 | €96 | €108 | +€12 | +12.7% |
| Deferred charges and accrued income | 490/1 | €2,003 | €0 | -€2,003 | -100% |
| Total equity and liabilities | 10/49 | €52,021 | €2,231 | -€49,789 | -95.7% |
| Equity | 10/15 | -€322,371 | -€324,286 | -€1,914 | -0.6% |
| Contributions | 10/11 | €6,599 | €6,599 | = | 0.0% |
| Reserves | 13 | €61,124 | €61,124 | = | 0.0% |
| Distributable reserves | 133 | €61,124 | €61,124 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€390,094 | -€392,009 | -€1,914 | -0.5% |
| Amounts payable | 17/49 | €374,392 | €326,517 | -€47,875 | -12.8% |
| Amounts payable within one year | 42/48 | €374,392 | €326,517 | -€47,875 | -12.8% |
| Financial debts | 43 | €245 | €2,374 | +€2,129 | +869% |
| Credit institutions | 430/8 | €245 | €2,374 | +€2,129 | +869% |
| Trade debts | 44 | €360,607 | €272,568 | -€88,039 | -24.4% |
| Suppliers | 440/4 | €360,607 | €272,568 | -€88,039 | -24.4% |
| Taxes, remuneration and social security | 45 | €2,569 | €4,914 | +€2,345 | +91.3% |
| Taxes | 450/3 | €2,569 | €4,914 | +€2,345 | +91.3% |
| Other amounts payable | 47/48 | €10,971 | €46,660 | +€35,689 | +325% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,302 | €7,387 | -€22,915 | -75.6% |
| Other operating charges | 640/8 | €16,668 | €2,781 | -€13,888 | -83.3% |
| Gross operating margin | 9900 | -€169,361 | €2,906 | +€172,267 | |
| Operating profit (loss) | 9901 | -€216,331 | -€7,261 | +€209,070 | +96.6% |
| Financial income | 75/76B | - | €102 | +€102 | |
| Recurring financial income | 75 | - | €102 | +€102 | |
| Financial charges | 65/66B | €8,502 | -€5,245 | -€13,747 | |
| Recurring financial charges | 65 | €8,502 | -€5,245 | -€13,747 | |
| Profit (loss) for the period before taxes | 9903 | -€224,833 | -€1,914 | +€222,919 | +99.1% |
| Income taxes | 67/77 | €6,875 | €0 | -€6,875 | -100% |
| Profit (loss) for the period | 9904 | -€231,708 | -€1,914 | +€229,794 | +99.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€231,708 | -€1,914 | +€229,794 | +99.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.