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 after one year +€75,000
new in 2025: €75,000
- Cash -€27,315
down €27,315 (-58.8%), from €46,450 to €19,135
mainly Receivables after one year (-€75,000) and Other debts (-€70)
- Receivables within one year -€6,257
down €6,257 (-66.4%), from €9,422 to €3,165
- Tangible fixed assets -€2,806
down €2,806 (-36.4%), from €7,703 to €4,897
- Reserves +€37,071
up €37,071 (+78.4%), from €47,272 to €84,344
- Trade debts +€1,169
up €1,169 (+337%), from €346 to €1,515
- Gross operating margin +€2,184
up €2,184 (+4.4%), from €49,241 to €51,424
- Depreciation +€1,086
up €1,086 (+63.1%), from €1,720 to €2,806
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 | €66,774 | €105,397 | +€38,623 | +57.8% |
| Fixed assets | 21/28 | €10,903 | €8,097 | -€2,806 | -25.7% |
| Tangible fixed assets | 22/27 | €7,703 | €4,897 | -€2,806 | -36.4% |
| Furniture and vehicles | 24 | €7,703 | €4,897 | -€2,806 | -36.4% |
| Financial fixed assets | 28 | €3,200 | €3,200 | = | 0.0% |
| Current assets | 29/58 | €55,872 | €97,300 | +€41,428 | +74.1% |
| Amounts receivable after more than one year | 29 | - | €75,000 | +€75,000 | |
| Other amounts receivable | 291 | - | €75,000 | +€75,000 | |
| Amounts receivable within one year | 40/41 | €9,422 | €3,165 | -€6,257 | -66.4% |
| Trade receivables | 40 | €9,422 | €3,165 | -€6,257 | -66.4% |
| Cash at bank and in hand | 54/58 | €46,450 | €19,135 | -€27,315 | -58.8% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €66,774 | €105,397 | +€38,623 | +57.8% |
| Equity | 10/15 | €50,272 | €87,344 | +€37,071 | +73.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,272 | €84,344 | +€37,071 | +78.4% |
| Distributable reserves | 133 | €47,272 | €84,344 | +€37,071 | +78.4% |
| Amounts payable | 17/49 | €16,502 | €18,053 | +€1,552 | +9.4% |
| Amounts payable within one year | 42/48 | €16,502 | €18,053 | +€1,552 | +9.4% |
| Trade debts | 44 | €346 | €1,515 | +€1,169 | +337% |
| Suppliers | 440/4 | €346 | €1,515 | +€1,169 | +337% |
| Taxes, remuneration and social security | 45 | €15,945 | €16,398 | +€453 | +2.8% |
| Taxes | 450/3 | €15,945 | €16,398 | +€453 | +2.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €211 | €141 | -€70 | -33.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,720 | €2,806 | +€1,086 | +63.1% |
| Other operating charges | 640/8 | €566 | €573 | +€7 | +1.2% |
| Gross operating margin | 9900 | €49,241 | €51,424 | +€2,184 | +4.4% |
| Operating profit (loss) | 9901 | €46,955 | €48,046 | +€1,091 | +2.3% |
| Financial income | 75/76B | €0 | €375 | +€375 | |
| Recurring financial income | 75 | €0 | €375 | +€375 | |
| Financial charges | 65/66B | €833 | €846 | +€13 | +1.6% |
| Recurring financial charges | 65 | €833 | €846 | +€13 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €46,122 | €47,575 | +€1,453 | +3.2% |
| Income taxes | 67/77 | €10,442 | €10,504 | +€61 | +0.6% |
| Profit (loss) for the period | 9904 | €35,680 | €37,071 | +€1,392 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €35,680 | €37,071 | +€1,392 | +3.9% |
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 14 October 2026 via checked.be.