NHU 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.
NHU CONSULTING
Largest movements
- Cash +€47,883
up €47,883 (+58.3%), from €82,067 to €129,950
mainly Net result for the year (+€87,195) and Current investments (+€9,636)
- Receivables after one year +€19,250
up €19,250 (+52.7%), from €36,500 to €55,750
- Receivables within one year +€18,713
up €18,713 (+1,491%), from €1,255 to €19,968
of which Trade receivables: +€16,439
- Current investments -€9,636
down €9,636 (-12.8%), from €75,134 to €65,498
- Tangible fixed assets -€8,171
down €8,171 (-20.1%), from €40,743 to €32,572
- Reserves +€86,336
up €86,336 (+48.8%), from €176,927 to €263,263
- Trade debts -€9,378
down €9,378 (-93.5%), from €10,028 to €650
- Debts after one year -€8,532
down €8,532 (-34.3%), from €24,885 to €16,353
- Gross operating margin +€26,700
up €26,700 (+30.0%), from €89,104 to €115,805
- Depreciation +€8,059
up €8,059 (+7,220%), from €112 to €8,171
- Financial income +€3,057
up €3,057 (+170%), from €1,797 to €4,854
- Taxes -€1,921
down €1,921 (-7.6%), from €25,199 to €23,278
- Financial charges -€1,783
down €1,783 (-77.0%), from €2,316 to €533
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 | €238,062 | €307,360 | +€69,298 | +29.1% |
| Fixed assets | 21/28 | €40,743 | €32,572 | -€8,171 | -20.1% |
| Tangible fixed assets | 22/27 | €40,743 | €32,572 | -€8,171 | -20.1% |
| Leasing and similar rights | 25 | €40,743 | €32,572 | -€8,171 | -20.1% |
| Current assets | 29/58 | €197,319 | €274,788 | +€77,469 | +39.3% |
| Amounts receivable after more than one year | 29 | €36,500 | €55,750 | +€19,250 | +52.7% |
| Other amounts receivable | 291 | €36,500 | €55,750 | +€19,250 | +52.7% |
| Amounts receivable within one year | 40/41 | €1,255 | €19,968 | +€18,713 | +1,491% |
| Trade receivables | 40 | €1,255 | €17,695 | +€16,439 | +1,310% |
| Other amounts receivable | 41 | - | €2,274 | +€2,274 | |
| Current investments | 50/53 | €75,134 | €65,498 | -€9,636 | -12.8% |
| Cash at bank and in hand | 54/58 | €82,067 | €129,950 | +€47,883 | +58.3% |
| Deferred charges and accrued income | 490/1 | €2,363 | €3,622 | +€1,259 | +53.3% |
| Total equity and liabilities | 10/49 | €238,062 | €307,360 | +€69,298 | +29.1% |
| Equity | 10/15 | €179,927 | €266,263 | +€86,336 | +48.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €176,927 | €263,263 | +€86,336 | +48.8% |
| Distributable reserves | 133 | €176,927 | €263,263 | +€86,336 | +48.8% |
| Amounts payable | 17/49 | €58,135 | €41,097 | -€17,039 | -29.3% |
| Amounts payable after more than one year | 17 | €24,885 | €16,353 | -€8,532 | -34.3% |
| Financial debts | 170/4 | €24,885 | €16,353 | -€8,532 | -34.3% |
| Amounts payable within one year | 42/48 | €33,207 | €24,700 | -€8,507 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €14,929 | €14,883 | -€45 | -0.3% |
| Trade debts | 44 | €10,028 | €650 | -€9,378 | -93.5% |
| Suppliers | 440/4 | €10,028 | €650 | -€9,378 | -93.5% |
| Taxes, remuneration and social security | 45 | €8,251 | €9,167 | +€916 | +11.1% |
| Taxes | 450/3 | €6,031 | €6,869 | +€838 | +13.9% |
| Remuneration and social security | 454/9 | €2,220 | €2,298 | +€78 | +3.5% |
| Accrued charges and deferred income | 492/3 | €43 | €44 | +€1 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €112 | €8,171 | +€8,059 | +7,220% |
| Other operating charges | 640/8 | €1,044 | €1,481 | +€438 | +41.9% |
| Gross operating margin | 9900 | €89,104 | €115,805 | +€26,700 | +30.0% |
| Operating profit (loss) | 9901 | €87,949 | €106,152 | +€18,203 | +20.7% |
| Financial income | 75/76B | €1,797 | €4,854 | +€3,057 | +170% |
| Recurring financial income | 75 | €1,797 | €4,854 | +€3,057 | +170% |
| Financial charges | 65/66B | €2,316 | €533 | -€1,783 | -77.0% |
| Recurring financial charges | 65 | €2,316 | €533 | -€1,783 | -77.0% |
| Profit (loss) for the period before taxes | 9903 | €87,430 | €110,474 | +€23,044 | +26.4% |
| Income taxes | 67/77 | €25,199 | €23,278 | -€1,921 | -7.6% |
| Profit (loss) for the period | 9904 | €62,231 | €87,195 | +€24,965 | +40.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,231 | €87,195 | +€24,965 | +40.1% |
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 30 October 2026 via checked.be.