NGM 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.
NGM CONSULTANCY
Largest movements
- Cash +€125,353
up €125,353 (+318.1%), from €39,407 to €164,760
mainly Net result for the year (+€101,061) and Tax, wage and social debts (+€26,308)
- Receivables within one year -€13,480
down €13,480 (-51.5%), from €26,177 to €12,697
of which Trade receivables: -€10,989
- Profit (loss) carried forward +€101,061
up €101,061 (+424.8%), from €23,790 to €124,852
- Tax, wage and social debts +€26,308
up €26,308 (+201.9%), from €13,029 to €39,337
of which Taxes: +€26,308
- Trade debts -€20,215
down €20,215 (-89.7%), from €22,546 to €2,331
- Other debts +€4,731
up €4,731 (+131.6%), from €3,595 to €8,326
- Gross operating margin +€99,797
up €99,797 (+288.9%), from €34,540 to €134,337
- Taxes +€26,351
up €26,351 (+390.8%), from €6,743 to €33,094
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 | €65,960 | €177,846 | +€111,886 | +169.6% |
| Current assets | 29/58 | €65,960 | €177,846 | +€111,886 | +169.6% |
| Amounts receivable within one year | 40/41 | €26,177 | €12,697 | -€13,480 | -51.5% |
| Trade receivables | 40 | €23,686 | €12,697 | -€10,989 | -46.4% |
| Other amounts receivable | 41 | €2,491 | €0 | -€2,491 | -100.0% |
| Cash at bank and in hand | 54/58 | €39,407 | €164,760 | +€125,353 | +318.1% |
| Deferred charges and accrued income | 490/1 | €377 | €389 | +€12 | +3.2% |
| Total equity and liabilities | 10/49 | €65,960 | €177,846 | +€111,886 | +169.6% |
| Equity | 10/15 | €26,790 | €127,852 | +€101,061 | +377.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,790 | €124,852 | +€101,061 | +424.8% |
| Amounts payable | 17/49 | €39,170 | €49,994 | +€10,824 | +27.6% |
| Amounts payable within one year | 42/48 | €39,170 | €49,994 | +€10,824 | +27.6% |
| Trade debts | 44 | €22,546 | €2,331 | -€20,215 | -89.7% |
| Suppliers | 440/4 | €22,546 | €2,331 | -€20,215 | -89.7% |
| Taxes, remuneration and social security | 45 | €13,029 | €39,337 | +€26,308 | +201.9% |
| Taxes | 450/3 | €13,029 | €39,337 | +€26,308 | +201.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €3,595 | €8,326 | +€4,731 | +131.6% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | - | €0 | = | |
| Gross operating margin | 9900 | €34,540 | €134,337 | +€99,797 | +288.9% |
| Operating profit (loss) | 9901 | €34,540 | €134,337 | +€99,797 | +288.9% |
| Financial income | 75/76B | €0 | €0 | +€0 | |
| Recurring financial income | 75 | €0 | €0 | +€0 | |
| Financial charges | 65/66B | €151 | €182 | +€31 | +20.5% |
| Recurring financial charges | 65 | €151 | €182 | +€31 | +20.5% |
| Profit (loss) for the period before taxes | 9903 | €34,389 | €134,155 | +€99,766 | +290.1% |
| Income taxes | 67/77 | €6,743 | €33,094 | +€26,351 | +390.8% |
| Profit (loss) for the period | 9904 | €27,647 | €101,061 | +€73,415 | +265.5% |
| Profit (loss) for the period to be appropriated | 9905 | €27,647 | €101,061 | +€73,415 | +265.5% |
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 8 October 2026 via checked.be.