Nguim 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.
Nguim Consulting
Largest movements
- Cash +€29,607
up €29,607 (+20.5%), from €144,575 to €174,182
mainly Net result for the year (+€59,374) and Accrued charges and deferred income (+€4,260)
- Receivables within one year +€16,511
up €16,511 (+260%), from €6,353 to €22,863
- Profit (loss) carried forward +€56,374
up €56,374 (+56.3%), from €100,102 to €156,476
- Tax, wage and social debts -€17,449
down €17,449 (-46.2%), from €37,771 to €20,322
of which Taxes: -€16,305
- Accrued charges and deferred income +€4,260
up €4,260 (+157%), from €2,714 to €6,974
- Other debts +€3,137
up €3,137 (+2,839%), from €110 to €3,247
- Gross operating margin -€57,570
down €57,570 (-41.3%), from €139,540 to €81,970
- Taxes -€12,538
down €12,538 (-39.2%), from €32,000 to €19,462
- Other operating charges -€3,359
down €3,359 (-75.9%), from €4,426 to €1,067
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 | €151,655 | €198,406 | +€46,751 | +30.8% |
| Fixed assets | 21/28 | €727 | €1,361 | +€634 | +87.2% |
| Tangible fixed assets | 22/27 | €727 | €1,361 | +€634 | +87.2% |
| Furniture and vehicles | 24 | €727 | €1,361 | +€634 | +87.2% |
| Current assets | 29/58 | €150,928 | €197,045 | +€46,117 | +30.6% |
| Amounts receivable within one year | 40/41 | €6,353 | €22,863 | +€16,511 | +260% |
| Trade receivables | 40 | €6,353 | €22,863 | +€16,511 | +260% |
| Cash at bank and in hand | 54/58 | €144,575 | €174,182 | +€29,607 | +20.5% |
| Total equity and liabilities | 10/49 | €151,655 | €198,406 | +€46,751 | +30.8% |
| Equity | 10/15 | €102,102 | €158,476 | +€56,374 | +55.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Capital | 10 | €2,000 | €2,000 | = | 0.0% |
| Issued capital | 100 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €100,102 | €156,476 | +€56,374 | +56.3% |
| Amounts payable | 17/49 | €49,553 | €39,930 | -€9,623 | -19.4% |
| Amounts payable within one year | 42/48 | €46,839 | €32,956 | -€13,883 | -29.6% |
| Trade debts | 44 | €8,957 | €9,387 | +€430 | +4.8% |
| Suppliers | 440/4 | €8,957 | €9,387 | +€430 | +4.8% |
| Taxes, remuneration and social security | 45 | €37,771 | €20,322 | -€17,449 | -46.2% |
| Taxes | 450/3 | €35,357 | €19,052 | -€16,305 | -46.1% |
| Remuneration and social security | 454/9 | €2,414 | €1,270 | -€1,144 | -47.4% |
| Other amounts payable | 47/48 | €110 | €3,247 | +€3,137 | +2,839% |
| Accrued charges and deferred income | 492/3 | €2,714 | €6,974 | +€4,260 | +157% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,901 | €942 | -€959 | -50.5% |
| Other operating charges | 640/8 | €4,426 | €1,067 | -€3,359 | -75.9% |
| Gross operating margin | 9900 | €139,540 | €81,970 | -€57,570 | -41.3% |
| Operating profit (loss) | 9901 | €133,213 | €79,961 | -€53,252 | -40.0% |
| Financial charges | 65/66B | €1,111 | €1,125 | +€14 | +1.2% |
| Recurring financial charges | 65 | €1,111 | €1,125 | +€14 | +1.2% |
| Profit (loss) for the period before taxes | 9903 | €132,102 | €78,836 | -€53,266 | -40.3% |
| Income taxes | 67/77 | €32,000 | €19,462 | -€12,538 | -39.2% |
| Profit (loss) for the period | 9904 | €100,102 | €59,374 | -€40,728 | -40.7% |
| Profit (loss) for the period to be appropriated | 9905 | €100,102 | €59,374 | -€40,728 | -40.7% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.