NG CONSULTANCY: what changed
Two fiscal 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 CONSULTANCY
Largest movements
- Cash -€94,711
down €94,711 (-43.2%), from €219,059 to €124,348
mainly Other debts (-€149,150) and Tax, wage and social debts (-€2,614)
- Receivables within one year -€7,009
down €7,009 (-29.6%), from €23,675 to €16,666
- Other debts -€149,150
down €149,150 (-96.3%), from €154,911 to €5,761
- Reserves +€48,748
up €48,748 (+72.4%), from €67,365 to €116,113
of which Distributable reserves: +€48,748
- Tax, wage and social debts -€2,614
down €2,614 (-74.7%), from €3,500 to €886
- Gross operating margin -€8,750
down €8,750 (-12.0%), from €72,743 to €63,993
- Taxes -€1,371
down €1,371 (-9.5%), from €14,487 to €13,116
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.
Cash bridge derived
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 | €245,547 | €143,442 | -€102,105 | -41.6% |
| Fixed assets | 21/28 | €1,255 | €785 | -€470 | -37.5% |
| Tangible fixed assets | 22/27 | €1,255 | €785 | -€470 | -37.5% |
| Furniture and vehicles | 24 | €1,255 | €785 | -€470 | -37.5% |
| Current assets | 29/58 | €244,292 | €142,657 | -€101,635 | -41.6% |
| Amounts receivable within one year | 40/41 | €23,675 | €16,666 | -€7,009 | -29.6% |
| Trade receivables | 40 | €23,675 | €16,666 | -€7,009 | -29.6% |
| Cash at bank and in hand | 54/58 | €219,059 | €124,348 | -€94,711 | -43.2% |
| Deferred charges and accrued income | 490/1 | €1,558 | €1,643 | +€85 | +5.5% |
| Total equity and liabilities | 10/49 | €245,547 | €143,442 | -€102,105 | -41.6% |
| Equity | 10/15 | €85,965 | €134,713 | +€48,748 | +56.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €67,365 | €116,113 | +€48,748 | +72.4% |
| Tax-exempt reserves | 132 | €499 | €499 | = | 0.0% |
| Distributable reserves | 133 | €66,866 | €115,614 | +€48,748 | +72.9% |
| Amounts payable | 17/49 | €159,582 | €8,729 | -€150,853 | -94.5% |
| Amounts payable within one year | 42/48 | €159,516 | €8,662 | -€150,854 | -94.6% |
| Trade debts | 44 | €1,105 | €2,015 | +€910 | +82.4% |
| Suppliers | 440/4 | €1,105 | €2,015 | +€910 | +82.4% |
| Taxes, remuneration and social security | 45 | €3,500 | €886 | -€2,614 | -74.7% |
| Taxes | 450/3 | €3,500 | €886 | -€2,614 | -74.7% |
| Other amounts payable | 47/48 | €154,911 | €5,761 | -€149,150 | -96.3% |
| Accrued charges and deferred income | 492/3 | €66 | €67 | +€1 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,102 | €470 | -€632 | -57.4% |
| Other operating charges | 640/8 | €987 | €1,012 | +€25 | +2.5% |
| Gross operating margin | 9900 | €72,743 | €63,993 | -€8,750 | -12.0% |
| Operating profit (loss) | 9901 | €70,654 | €62,511 | -€8,143 | -11.5% |
| Financial charges | 65/66B | €96 | €647 | +€551 | +574.0% |
| Recurring financial charges | 65 | €96 | €647 | +€551 | +574.0% |
| Profit (loss) for the period before taxes | 9903 | €70,558 | €61,864 | -€8,694 | -12.3% |
| Income taxes | 67/77 | €14,487 | €13,116 | -€1,371 | -9.5% |
| Profit (loss) for the period | 9904 | €56,071 | €48,748 | -€7,323 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,071 | €48,748 | -€7,323 | -13.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.