NHR CONSULT: 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.
NHR CONSULT
Largest movements
- Receivables within one year +€12,649
up €12,649 (+951,029%), from €1 to €12,650
of which Trade receivables: +€12,473
- Cash +€12,434
up €12,434 (+18.6%), from €66,710 to €79,144
mainly Net result for the year (+€27,289) and Depreciation (+€911)
- Profit (loss) carried forward +€27,289
up €27,289 (+73.7%), from €37,004 to €64,293
- Tax, wage and social debts -€3,495
down €3,495 (-36.5%), from €9,583 to €6,088
- Gross operating margin -€3,808
down €3,808 (-8.5%), from €45,022 to €41,214
- Depreciation +€480
up €480 (+112%), from €431 to €911
- Other operating charges +€471
up €471 (+204%), from €231 to €702
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 | €69,072 | €93,753 | +€24,680 | +35.7% |
| Fixed assets | 21/28 | €2,361 | €1,450 | -€911 | -38.6% |
| Tangible fixed assets | 22/27 | €2,301 | €1,390 | -€911 | -39.6% |
| Furniture and vehicles | 24 | €2,301 | €1,390 | -€911 | -39.6% |
| Financial fixed assets | 28 | €60 | €60 | = | 0.0% |
| Current assets | 29/58 | €66,711 | €92,302 | +€25,591 | +38.4% |
| Amounts receivable within one year | 40/41 | €1 | €12,650 | +€12,649 | +951,029% |
| Trade receivables | 40 | - | €12,473 | +€12,473 | |
| Other amounts receivable | 41 | €1 | €177 | +€176 | +13,233% |
| Cash at bank and in hand | 54/58 | €66,710 | €79,144 | +€12,434 | +18.6% |
| Deferred charges and accrued income | 490/1 | - | €508 | +€508 | |
| Total equity and liabilities | 10/49 | €69,072 | €93,753 | +€24,680 | +35.7% |
| Equity | 10/15 | €58,504 | €85,793 | +€27,289 | +46.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €20,000 | €20,000 | = | 0.0% |
| Distributable reserves | 133 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,004 | €64,293 | +€27,289 | +73.7% |
| Amounts payable | 17/49 | €10,569 | €7,960 | -€2,609 | -24.7% |
| Amounts payable within one year | 42/48 | €10,569 | €7,960 | -€2,609 | -24.7% |
| Trade debts | 44 | €985 | €1,872 | +€887 | +90.0% |
| Suppliers | 440/4 | €985 | €1,872 | +€887 | +90.0% |
| Taxes, remuneration and social security | 45 | €9,583 | €6,088 | -€3,495 | -36.5% |
| Taxes | 450/3 | €9,583 | €6,088 | -€3,495 | -36.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €431 | €911 | +€480 | +112% |
| Other operating charges | 640/8 | €231 | €702 | +€471 | +204% |
| Gross operating margin | 9900 | €45,022 | €41,214 | -€3,808 | -8.5% |
| Operating profit (loss) | 9901 | €44,361 | €39,601 | -€4,760 | -10.7% |
| Financial income | 75/76B | €1 | €135 | +€134 | +12,207% |
| Recurring financial income | 75 | €1 | €135 | +€134 | +12,207% |
| Financial charges | 65/66B | €97 | €91 | -€6 | -6.2% |
| Recurring financial charges | 65 | €97 | €91 | -€6 | -6.2% |
| Profit (loss) for the period before taxes | 9903 | €44,265 | €39,646 | -€4,619 | -10.4% |
| Income taxes | 67/77 | €12,633 | €12,357 | -€275 | -2.2% |
| Profit (loss) for the period | 9904 | €31,632 | €27,289 | -€4,344 | -13.7% |
| Profit (loss) for the period to be appropriated | 9905 | €31,632 | €27,289 | -€4,344 | -13.7% |
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 16 October 2026 via checked.be.