NG 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.
NG CONSULTING
Largest movements
- Receivables within one year -€16,145
down €16,145 (-50.5%), from €31,968 to €15,823
of which Other amounts receivable: -€20,298
- Other debts -€23,323
down €23,323 (-47.6%), from €49,021 to €25,698
- Reserves +€14,893
up €14,893 (+6.4%), from €234,336 to €249,230
of which Distributable reserves: +€14,893
- Tax, wage and social debts -€8,145
down €8,145 (-26.7%), from €30,536 to €22,390
of which Taxes: -€6,645
- Current portion of long-term debt -€6,951
down €6,951 (-92.1%), from €7,549 to €598
- Short-term financial debts +€4,958
up €4,958 (+79.3%), from €6,252 to €11,210
- Gross operating margin -€24,299
down €24,299 (-29.7%), from €81,760 to €57,461
- Taxes -€4,355
down €4,355 (-19.2%), from €22,631 to €18,276
- Other operating charges -€970
down €970 (-39.2%), from €2,478 to €1,508
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,986 | €330,743 | -€17,244 | -5.0% |
| Fixed assets | 21/28 | €1,616 | €3,879 | +€2,263 | +140% |
| Tangible fixed assets | 22/27 | €1,616 | €3,879 | +€2,263 | +140% |
| Plant, machinery and equipment | 23 | €1,444 | €424 | -€1,019 | -70.6% |
| Furniture and vehicles | 24 | €172 | €3,454 | +€3,282 | +1,906% |
| Current assets | 29/58 | €346,370 | €326,864 | -€19,506 | -5.6% |
| Amounts receivable after more than one year | 29 | €300,000 | €300,000 | = | 0.0% |
| Other amounts receivable | 291 | €300,000 | €300,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €31,968 | €15,823 | -€16,145 | -50.5% |
| Trade receivables | 40 | €11,420 | €15,573 | +€4,153 | +36.4% |
| Other amounts receivable | 41 | €20,548 | €250 | -€20,298 | -98.8% |
| Deferred charges and accrued income | 490/1 | €14,403 | €11,041 | -€3,361 | -23.3% |
| Total equity and liabilities | 10/49 | €347,986 | €330,743 | -€17,244 | -5.0% |
| Equity | 10/15 | €246,736 | €261,630 | +€14,893 | +6.0% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €234,336 | €249,230 | +€14,893 | +6.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €232,476 | €247,370 | +€14,893 | +6.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €101,250 | €69,113 | -€32,137 | -31.7% |
| Amounts payable after more than one year | 17 | €598 | €0 | -€598 | -100% |
| Financial debts | 170/4 | €598 | €0 | -€598 | -100% |
| Amounts payable within one year | 42/48 | €100,652 | €69,113 | -€31,539 | -31.3% |
| Current portion of amounts payable after more than one year | 42 | €7,549 | €598 | -€6,951 | -92.1% |
| Financial debts | 43 | €6,252 | €11,210 | +€4,958 | +79.3% |
| Credit institutions | 430/8 | €6,252 | €11,210 | +€4,958 | +79.3% |
| Trade debts | 44 | €7,295 | €9,216 | +€1,921 | +26.3% |
| Suppliers | 440/4 | €7,295 | €9,216 | +€1,921 | +26.3% |
| Taxes, remuneration and social security | 45 | €30,536 | €22,390 | -€8,145 | -26.7% |
| Taxes | 450/3 | €29,036 | €22,390 | -€6,645 | -22.9% |
| Remuneration and social security | 454/9 | €1,500 | €0 | -€1,500 | -100% |
| Other amounts payable | 47/48 | €49,021 | €25,698 | -€23,323 | -47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,560 | €1,816 | +€256 | +16.4% |
| Other operating charges | 640/8 | €2,478 | €1,508 | -€970 | -39.2% |
| Gross operating margin | 9900 | €81,760 | €57,461 | -€24,299 | -29.7% |
| Operating profit (loss) | 9901 | €77,722 | €54,137 | -€23,585 | -30.3% |
| Financial income | 75/76B | €8,408 | €8,213 | -€195 | -2.3% |
| Recurring financial income | 75 | €8,408 | €8,213 | -€195 | -2.3% |
| Financial charges | 65/66B | €3,985 | €4,181 | +€196 | +4.9% |
| Recurring financial charges | 65 | €3,985 | €4,181 | +€196 | +4.9% |
| Profit (loss) for the period before taxes | 9903 | €82,144 | €58,169 | -€23,975 | -29.2% |
| Income taxes | 67/77 | €22,631 | €18,276 | -€4,355 | -19.2% |
| Profit (loss) for the period | 9904 | €59,514 | €39,893 | -€19,620 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | €59,514 | €39,893 | -€19,620 | -33.0% |
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 27 October 2026 via checked.be.