NG CONSEIL: 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.
NG CONSEIL
Largest movements
- Cash +€11,002
up €11,002 (+162%), from €6,807 to €17,809
mainly Net result for the year (+€31,064) and Other debts (+€8,248)
- Receivables within one year -€6,545
down €6,545 (-13.3%), from €49,073 to €42,528
of which Trade receivables: -€7,200
- Deferred charges and accrued income -€4,342
down €4,342 (-29.8%), from €14,574 to €10,232
- Tangible fixed assets -€1,931
down €1,931 (-10.1%), from €19,152 to €17,221
of which Other tangible fixed assets: -€1,300
- Tax, wage and social debts -€10,117
down €10,117 (-83.6%), from €12,101 to €1,984
- Other debts +€8,248
up €8,248 (+12.4%), from €66,578 to €74,826
- Trade debts -€2,509
down €2,509 (-83.4%), from €3,009 to €500
- Accrued charges and deferred income +€2,498
up €2,498 (+4,382%), from €57 to €2,555
- Financial charges -€1,233
down €1,233 (-34.2%), from €3,607 to €2,374
- Depreciation +€923
up €923 (+42.3%), from €2,181 to €3,104
- Gross operating margin -€671
down €671 (-1.7%), from €38,998 to €38,327
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 | €89,805 | €87,989 | -€1,816 | -2.0% |
| Fixed assets | 21/28 | €19,351 | €17,420 | -€1,931 | -10.0% |
| Tangible fixed assets | 22/27 | €19,152 | €17,221 | -€1,931 | -10.1% |
| Furniture and vehicles | 24 | €7,527 | €6,896 | -€631 | -8.4% |
| Other tangible fixed assets | 26 | €11,625 | €10,325 | -€1,300 | -11.2% |
| Financial fixed assets | 28 | €199 | €199 | = | 0.0% |
| Current assets | 29/58 | €70,454 | €70,569 | +€115 | +0.2% |
| Amounts receivable within one year | 40/41 | €49,073 | €42,528 | -€6,545 | -13.3% |
| Trade receivables | 40 | €44,617 | €37,417 | -€7,200 | -16.1% |
| Other amounts receivable | 41 | €4,456 | €5,111 | +€655 | +14.7% |
| Cash at bank and in hand | 54/58 | €6,807 | €17,809 | +€11,002 | +162% |
| Deferred charges and accrued income | 490/1 | €14,574 | €10,232 | -€4,342 | -29.8% |
| Total equity and liabilities | 10/49 | €89,805 | €87,989 | -€1,816 | -2.0% |
| Equity | 10/15 | €8,060 | €8,124 | +€64 | +0.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €0 | €64 | +€64 | |
| Amounts payable | 17/49 | €81,745 | €79,865 | -€1,880 | -2.3% |
| Amounts payable within one year | 42/48 | €81,688 | €77,310 | -€4,378 | -5.4% |
| Trade debts | 44 | €3,009 | €500 | -€2,509 | -83.4% |
| Suppliers | 440/4 | €3,009 | €500 | -€2,509 | -83.4% |
| Taxes, remuneration and social security | 45 | €12,101 | €1,984 | -€10,117 | -83.6% |
| Taxes | 450/3 | €12,101 | €1,984 | -€10,117 | -83.6% |
| Other amounts payable | 47/48 | €66,578 | €74,826 | +€8,248 | +12.4% |
| Accrued charges and deferred income | 492/3 | €57 | €2,555 | +€2,498 | +4,382% |
| Non-recurring operating income | 76A | - | €661 | +€661 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,181 | €3,104 | +€923 | +42.3% |
| Other operating charges | 640/8 | €1,606 | €1,234 | -€372 | -23.2% |
| Gross operating margin | 9900 | €38,998 | €38,327 | -€671 | -1.7% |
| Operating profit (loss) | 9901 | €35,211 | €33,989 | -€1,222 | -3.5% |
| Financial income | 75/76B | €70 | €323 | +€253 | +361% |
| Recurring financial income | 75 | €70 | €323 | +€253 | +361% |
| Financial charges | 65/66B | €3,607 | €2,374 | -€1,233 | -34.2% |
| Recurring financial charges | 65 | €3,607 | €2,374 | -€1,233 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | €31,674 | €31,938 | +€264 | +0.8% |
| Income taxes | 67/77 | €1,100 | €874 | -€226 | -20.5% |
| Profit (loss) for the period | 9904 | €30,574 | €31,064 | +€490 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €30,574 | €31,064 | +€490 | +1.6% |
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 31 October 2026 via checked.be.