NFPM 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.
NFPM CONSULTING
Largest movements
- Receivables within one year -€24,920
down €24,920 (-89.1%), from €27,975 to €3,055
of which Trade receivables: -€15,149
- Tangible fixed assets +€12,221
up €12,221 (+311%), from €3,935 to €16,156
of which Furniture and vehicles: +€8,701
- Cash -€2,553
down €2,553 (-11.4%), from €22,322 to €19,769
mainly Investment in fixed assets (net) (-€15,743) and Contributions, distributions and other (-€15,376)
- Trade debts -€13,786
down €13,786 (-71.4%), from €19,319 to €5,534
- Other debts -€2,638
down €2,638 (-16.8%), from €15,707 to €13,069
- Tax, wage and social debts +€1,514
up €1,514 (+8.8%), from €17,249 to €18,763
of which Remuneration and social security: +€2,857
- Gross operating margin -€3,533
down €3,533 (-11.8%), from €30,051 to €26,518
- Other operating charges -€1,211
down €1,211 (-53.1%), from €2,280 to €1,068
- Financial charges +€540
up €540 (+34.5%), from €1,563 to €2,103
- Taxes -€535
down €535 (-10.7%), from €4,985 to €4,450
- Depreciation +€465
up €465 (+15.2%), from €3,057 to €3,522
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 | €54,775 | €39,866 | -€14,909 | -27.2% |
| Fixed assets | 21/28 | €3,979 | €16,199 | +€12,221 | +307% |
| Tangible fixed assets | 22/27 | €3,935 | €16,156 | +€12,221 | +311% |
| Furniture and vehicles | 24 | €3,935 | €12,636 | +€8,701 | +221% |
| Other tangible fixed assets | 26 | - | €3,520 | +€3,520 | |
| Financial fixed assets | 28 | €43 | €43 | = | 0.0% |
| Current assets | 29/58 | €50,797 | €23,667 | -€27,130 | -53.4% |
| Amounts receivable within one year | 40/41 | €27,975 | €3,055 | -€24,920 | -89.1% |
| Trade receivables | 40 | €17,990 | €2,841 | -€15,149 | -84.2% |
| Other amounts receivable | 41 | €9,985 | €215 | -€9,770 | -97.9% |
| Cash at bank and in hand | 54/58 | €22,322 | €19,769 | -€2,553 | -11.4% |
| Deferred charges and accrued income | 490/1 | €500 | €843 | +€343 | +68.5% |
| Total equity and liabilities | 10/49 | €54,775 | €39,866 | -€14,909 | -27.2% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €52,275 | €37,366 | -€14,909 | -28.5% |
| Amounts payable within one year | 42/48 | €52,275 | €37,366 | -€14,909 | -28.5% |
| Trade debts | 44 | €19,319 | €5,534 | -€13,786 | -71.4% |
| Suppliers | 440/4 | €19,319 | €5,534 | -€13,786 | -71.4% |
| Taxes, remuneration and social security | 45 | €17,249 | €18,763 | +€1,514 | +8.8% |
| Taxes | 450/3 | €17,249 | €15,906 | -€1,343 | -7.8% |
| Remuneration and social security | 454/9 | - | €2,857 | +€2,857 | |
| Other amounts payable | 47/48 | €15,707 | €13,069 | -€2,638 | -16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,057 | €3,522 | +€465 | +15.2% |
| Other operating charges | 640/8 | €2,280 | €1,068 | -€1,211 | -53.1% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €30,051 | €26,518 | -€3,533 | -11.8% |
| Operating profit (loss) | 9901 | €24,715 | €21,928 | -€2,786 | -11.3% |
| Financial income | 75/76B | €312 | - | -€312 | |
| Recurring financial income | 75 | €312 | - | -€312 | |
| Financial charges | 65/66B | €1,563 | €2,103 | +€540 | +34.5% |
| Recurring financial charges | 65 | €1,563 | €2,103 | +€540 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | €23,464 | €19,826 | -€3,638 | -15.5% |
| Income taxes | 67/77 | €4,985 | €4,450 | -€535 | -10.7% |
| Profit (loss) for the period | 9904 | €18,479 | €15,376 | -€3,103 | -16.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,479 | €15,376 | -€3,103 | -16.8% |
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 25 October 2026 via checked.be.