NGA Consult: 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.
NGA Consult
Largest movements
- Receivables within one year -€5,607
down €5,607 (-16.4%), from €34,189 to €28,582
of which Other amounts receivable: -€7,320
- Cash -€2,577
down €2,577 (-40.9%), from €6,295 to €3,719
mainly Tax, wage and social debts (-€9,127) and Trade debts (-€6,979)
- Tax, wage and social debts -€9,127
down €9,127 (-68.7%), from €13,279 to €4,152
of which Remuneration and social security: -€5,376
- Trade debts -€6,979
down €6,979 (-83.3%), from €8,378 to €1,399
- Profit (loss) carried forward +€5,923
up €5,923 (+35.2%), from €16,827 to €22,749
- Other debts +€2,000
new in 2025: €2,000
- Gross operating margin +€9,755
up €9,755 (+36.4%), from €26,805 to €36,559
- Staff costs +€3,678
up €3,678 (+16.8%), from €21,851 to €25,529
- Financial charges +€592
up €592 (+149.5%), from €396 to €988
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 | €40,485 | €32,301 | -€8,184 | -20.2% |
| Current assets | 29/58 | €40,485 | €32,301 | -€8,184 | -20.2% |
| Amounts receivable within one year | 40/41 | €34,189 | €28,582 | -€5,607 | -16.4% |
| Trade receivables | 40 | €26,869 | €28,582 | +€1,713 | +6.4% |
| Other amounts receivable | 41 | €7,320 | - | -€7,320 | |
| Cash at bank and in hand | 54/58 | €6,295 | €3,719 | -€2,577 | -40.9% |
| Total equity and liabilities | 10/49 | €40,485 | €32,301 | -€8,184 | -20.2% |
| Equity | 10/15 | €18,827 | €24,749 | +€5,923 | +31.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,827 | €22,749 | +€5,923 | +35.2% |
| Amounts payable | 17/49 | €21,658 | €7,552 | -€14,106 | -65.1% |
| Amounts payable within one year | 42/48 | €21,658 | €7,552 | -€14,106 | -65.1% |
| Trade debts | 44 | €8,378 | €1,399 | -€6,979 | -83.3% |
| Suppliers | 440/4 | €8,378 | €1,399 | -€6,979 | -83.3% |
| Taxes, remuneration and social security | 45 | €13,279 | €4,152 | -€9,127 | -68.7% |
| Taxes | 450/3 | €5,989 | €2,238 | -€3,751 | -62.6% |
| Remuneration and social security | 454/9 | €7,290 | €1,914 | -€5,376 | -73.7% |
| Other amounts payable | 47/48 | - | €2,000 | +€2,000 | |
| Remuneration, social security and pensions | 62 | €21,851 | €25,529 | +€3,678 | +16.8% |
| Other operating charges | 640/8 | €4,112 | €4,120 | +€7 | +0.2% |
| Gross operating margin | 9900 | €26,805 | €36,559 | +€9,755 | +36.4% |
| Operating profit (loss) | 9901 | €841 | €6,911 | +€6,070 | +721.6% |
| Financial charges | 65/66B | €396 | €988 | +€592 | +149.5% |
| Recurring financial charges | 65 | €396 | €988 | +€592 | +149.5% |
| Profit (loss) for the period before taxes | 9903 | €445 | €5,923 | +€5,478 | +1230.9% |
| Profit (loss) for the period | 9904 | €445 | €5,923 | +€5,478 | +1230.9% |
| Profit (loss) for the period to be appropriated | 9905 | €445 | €5,923 | +€5,478 | +1230.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.