NH CONSULTANCY: 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.
NH CONSULTANCY
Largest movements
- Cash -€61,927
down €61,927 (-57.8%), from €107,229 to €45,301
mainly Contributions, distributions and other (-€149,937) and Investment in fixed assets (net) (-€8,756)
- Tangible fixed assets +€6,176
up €6,176 (+178%), from €3,463 to €9,639
of which Furniture and vehicles: +€3,158
- Receivables within one year -€1,966
down €1,966 (-11.8%), from €16,700 to €14,734
of which Other amounts receivable: -€2,314
- Reserves -€96,379
down €96,379 (-100%), from €96,379 to €0
- Other debts +€45,545
new in 2025: €45,545
- Tax, wage and social debts -€7,258
down €7,258 (-27.0%), from €26,859 to €19,601
- Gross operating margin -€5,876
down €5,876 (-7.7%), from €76,411 to €70,536
- Taxes -€1,504
down €1,504 (-9.8%), from €15,399 to €13,895
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 | €129,008 | €71,299 | -€57,709 | -44.7% |
| Fixed assets | 21/28 | €3,463 | €9,639 | +€6,176 | +178% |
| Tangible fixed assets | 22/27 | €3,463 | €9,639 | +€6,176 | +178% |
| Plant, machinery and equipment | 23 | €2,714 | €5,732 | +€3,019 | +111% |
| Furniture and vehicles | 24 | €749 | €3,907 | +€3,158 | +422% |
| Current assets | 29/58 | €125,545 | €61,660 | -€63,885 | -50.9% |
| Amounts receivable within one year | 40/41 | €16,700 | €14,734 | -€1,966 | -11.8% |
| Trade receivables | 40 | €13,682 | €14,029 | +€347 | +2.5% |
| Other amounts receivable | 41 | €3,019 | €705 | -€2,314 | -76.6% |
| Cash at bank and in hand | 54/58 | €107,229 | €45,301 | -€61,927 | -57.8% |
| Deferred charges and accrued income | 490/1 | €1,617 | €1,625 | +€9 | +0.5% |
| Total equity and liabilities | 10/49 | €129,008 | €71,299 | -€57,709 | -44.7% |
| Equity | 10/15 | €100,379 | €4,000 | -€96,379 | -96.0% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | €96,379 | €0 | -€96,379 | -100% |
| Distributable reserves | 133 | €96,379 | €0 | -€96,379 | -100% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Amounts payable | 17/49 | €28,629 | €67,299 | +€38,670 | +135% |
| Amounts payable within one year | 42/48 | €28,629 | €66,681 | +€38,052 | +133% |
| Trade debts | 44 | €1,770 | €1,534 | -€235 | -13.3% |
| Suppliers | 440/4 | €1,770 | €1,534 | -€235 | -13.3% |
| Taxes, remuneration and social security | 45 | €26,859 | €19,601 | -€7,258 | -27.0% |
| Taxes | 450/3 | €26,859 | €19,601 | -€7,258 | -27.0% |
| Other amounts payable | 47/48 | - | €45,545 | +€45,545 | |
| Accrued charges and deferred income | 492/3 | - | €618 | +€618 | |
| Remuneration, social security and pensions | 62 | €328 | €333 | +€5 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,914 | €2,580 | +€666 | +34.8% |
| Other operating charges | 640/8 | €513 | €128 | -€385 | -75.1% |
| Gross operating margin | 9900 | €76,411 | €70,536 | -€5,876 | -7.7% |
| Operating profit (loss) | 9901 | €73,657 | €67,495 | -€6,162 | -8.4% |
| Financial income | 75/76B | €88 | €14 | -€74 | -83.9% |
| Recurring financial income | 75 | €88 | €14 | -€74 | -83.9% |
| Financial charges | 65/66B | €71 | €56 | -€15 | -21.5% |
| Recurring financial charges | 65 | €71 | €56 | -€15 | -21.5% |
| Profit (loss) for the period before taxes | 9903 | €73,674 | €67,453 | -€6,220 | -8.4% |
| Income taxes | 67/77 | €15,399 | €13,895 | -€1,504 | -9.8% |
| Profit (loss) for the period | 9904 | €58,275 | €53,558 | -€4,716 | -8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,275 | €53,558 | -€4,716 | -8.1% |
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 15 October 2026 via checked.be.