NI-SA 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.
NI-SA Consulting
Largest movements
- Cash +€30,337
up €30,337 (+224%), from €13,520 to €43,857
mainly Net result for the year (+€26,858) and Tax, wage and social debts (+€12,404)
- Receivables within one year +€5,477
up €5,477 (+26.1%), from €21,020 to €26,498
of which Trade receivables: +€5,686
- Tangible fixed assets +€3,290
up €3,290 (+288%), from €1,142 to €4,432
- Profit (loss) carried forward +€26,858
new in 2025: €26,858
- Tax, wage and social debts +€12,404
up €12,404 (+182%), from €6,812 to €19,217
- Other debts -€5,048
down €5,048 (-53.4%), from €9,458 to €4,410
- Short-term financial debts +€5,015
new in 2025: €5,015
- Gross operating margin +€16,208
up €16,208 (+63.6%), from €25,497 to €41,705
- Taxes +€3,757
up €3,757 (+94.7%), from €3,968 to €7,725
- Financial charges -€813
down €813 (-21.7%), from €3,749 to €2,936
- Depreciation +€768
up €768 (+493%), from €156 to €924
- Financial income +€482
new in 2025: €482
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 | €35,728 | €74,921 | +€39,193 | +110% |
| Fixed assets | 21/28 | €1,142 | €4,432 | +€3,290 | +288% |
| Tangible fixed assets | 22/27 | €1,142 | €4,432 | +€3,290 | +288% |
| Plant, machinery and equipment | 23 | €1,142 | €4,432 | +€3,290 | +288% |
| Current assets | 29/58 | €34,586 | €70,489 | +€35,903 | +104% |
| Amounts receivable within one year | 40/41 | €21,020 | €26,498 | +€5,477 | +26.1% |
| Trade receivables | 40 | €20,812 | €26,498 | +€5,686 | +27.3% |
| Other amounts receivable | 41 | €208 | - | -€208 | |
| Cash at bank and in hand | 54/58 | €13,520 | €43,857 | +€30,337 | +224% |
| Deferred charges and accrued income | 490/1 | €46 | €135 | +€89 | +193% |
| Total equity and liabilities | 10/49 | €35,728 | €74,921 | +€39,193 | +110% |
| Equity | 10/15 | €19,006 | €45,863 | +€26,858 | +141% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €16,006 | €16,006 | = | 0.0% |
| Distributable reserves | 133 | €16,006 | €16,006 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €26,858 | +€26,858 | |
| Amounts payable | 17/49 | €16,722 | €29,058 | +€12,335 | +73.8% |
| Amounts payable within one year | 42/48 | €16,722 | €29,058 | +€12,335 | +73.8% |
| Financial debts | 43 | - | €5,015 | +€5,015 | |
| Credit institutions | 430/8 | - | €5,015 | +€5,015 | |
| Trade debts | 44 | €452 | €416 | -€36 | -8.0% |
| Suppliers | 440/4 | €452 | €416 | -€36 | -8.0% |
| Taxes, remuneration and social security | 45 | €6,812 | €19,217 | +€12,404 | +182% |
| Taxes | 450/3 | €6,812 | €19,217 | +€12,404 | +182% |
| Other amounts payable | 47/48 | €9,458 | €4,410 | -€5,048 | -53.4% |
| Remuneration, social security and pensions | 62 | €2,364 | €2,500 | +€136 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156 | €924 | +€768 | +493% |
| Other operating charges | 640/8 | €1,083 | €1,245 | +€162 | +14.9% |
| Gross operating margin | 9900 | €25,497 | €41,705 | +€16,208 | +63.6% |
| Operating profit (loss) | 9901 | €21,894 | €37,036 | +€15,142 | +69.2% |
| Financial income | 75/76B | - | €482 | +€482 | |
| Recurring financial income | 75 | - | €482 | +€482 | |
| Financial charges | 65/66B | €3,749 | €2,936 | -€813 | -21.7% |
| Recurring financial charges | 65 | €3,749 | €2,936 | -€813 | -21.7% |
| Profit (loss) for the period before taxes | 9903 | €18,145 | €34,583 | +€16,438 | +90.6% |
| Income taxes | 67/77 | €3,968 | €7,725 | +€3,757 | +94.7% |
| Profit (loss) for the period | 9904 | €14,177 | €26,858 | +€12,681 | +89.4% |
| Profit (loss) for the period to be appropriated | 9905 | €14,177 | €26,858 | +€12,681 | +89.4% |
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.