NG CONSULT: 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 CONSULT
Largest movements
- Tangible fixed assets -€14,204
down €14,204 (-100%), from €14,204 to €0
of which Furniture and vehicles: -€13,824
- Cash -€3,802
down €3,802 (-9.0%), from €42,100 to €38,298
mainly Net result for the year (-€10,404) and Other debts (-€9,844)
- Financial fixed assets -€3,007
down €3,007 (-98.8%), from €3,045 to €38
- Receivables within one year -€2,523
down €2,523 (-18.2%), from €13,863 to €11,340
of which Trade receivables: -€6,330
- Other debts -€9,844
down €9,844 (-64.4%), from €15,292 to €5,448
- Profit (loss) carried forward -€8,544
down €8,544 (-96.7%), from €8,833 to €288
- Current portion of long-term debt -€2,730
down €2,730 (-100%), from €2,730 to €0
- Tax, wage and social debts +€2,369
up €2,369 (+53.0%), from €4,468 to €6,837
- Accrued charges and deferred income -€2,260
down €2,260 (-55.7%), from €4,060 to €1,800
- Gross operating margin -€58,796
down €58,796, from €51,937 to -€6,859
- Depreciation -€11,858
down €11,858 (-96.9%), from €12,239 to €380
- Taxes -€8,226
down €8,226 (-97.7%), from €8,419 to €193
- Other operating charges -€1,337
down €1,337 (-41.7%), from €3,206 to €1,869
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 | €74,651 | €50,974 | -€23,677 | -31.7% |
| Fixed assets | 21/28 | €17,249 | €38 | -€17,212 | -99.8% |
| Tangible fixed assets | 22/27 | €14,204 | €0 | -€14,204 | -100% |
| Land and buildings | 22 | €380 | €0 | -€380 | -100% |
| Furniture and vehicles | 24 | €13,824 | €0 | -€13,824 | -100% |
| Financial fixed assets | 28 | €3,045 | €38 | -€3,007 | -98.8% |
| Current assets | 29/58 | €57,402 | €50,936 | -€6,466 | -11.3% |
| Amounts receivable within one year | 40/41 | €13,863 | €11,340 | -€2,523 | -18.2% |
| Trade receivables | 40 | €13,863 | €7,534 | -€6,330 | -45.7% |
| Other amounts receivable | 41 | €0 | €3,807 | +€3,807 | |
| Cash at bank and in hand | 54/58 | €42,100 | €38,298 | -€3,802 | -9.0% |
| Deferred charges and accrued income | 490/1 | €1,438 | €1,298 | -€140 | -9.8% |
| Total equity and liabilities | 10/49 | €74,651 | €50,974 | -€23,677 | -31.7% |
| Equity | 10/15 | €47,293 | €36,888 | -€10,404 | -22.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €19,860 | €18,000 | -€1,860 | -9.4% |
| Distributable reserves | 133 | €19,860 | €18,000 | -€1,860 | -9.4% |
| Profit (loss) carried forward | 14 | €8,833 | €288 | -€8,544 | -96.7% |
| Amounts payable | 17/49 | €27,358 | €14,086 | -€13,273 | -48.5% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €23,298 | €12,286 | -€11,013 | -47.3% |
| Current portion of amounts payable after more than one year | 42 | €2,730 | €0 | -€2,730 | -100% |
| Trade debts | 44 | €809 | €0 | -€809 | -100% |
| Suppliers | 440/4 | €809 | €0 | -€809 | -100% |
| Taxes, remuneration and social security | 45 | €4,468 | €6,837 | +€2,369 | +53.0% |
| Taxes | 450/3 | €4,468 | €6,837 | +€2,369 | +53.0% |
| Other amounts payable | 47/48 | €15,292 | €5,448 | -€9,844 | -64.4% |
| Accrued charges and deferred income | 492/3 | €4,060 | €1,800 | -€2,260 | -55.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,239 | €380 | -€11,858 | -96.9% |
| Other operating charges | 640/8 | €3,206 | €1,869 | -€1,337 | -41.7% |
| Non-recurring operating charges | 66A | €207 | €0 | -€207 | -100% |
| Gross operating margin | 9900 | €51,937 | -€6,859 | -€58,796 | |
| Operating profit (loss) | 9901 | €36,286 | -€9,108 | -€45,394 | |
| Financial charges | 65/66B | €862 | €1,103 | +€242 | +28.0% |
| Recurring financial charges | 65 | €862 | €1,103 | +€242 | +28.0% |
| Profit (loss) for the period before taxes | 9903 | €35,424 | -€10,211 | -€45,636 | |
| Income taxes | 67/77 | €8,419 | €193 | -€8,226 | -97.7% |
| Profit (loss) for the period | 9904 | €27,005 | -€10,404 | -€37,410 | |
| Profit (loss) for the period to be appropriated | 9905 | €27,005 | -€10,404 | -€37,410 |
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 16 October 2026 via checked.be.