NIAN 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.
NIAN CONSULTING
Largest movements
- Receivables within one year -€36,807
down €36,807 (-13.5%), from €272,913 to €236,106
of which Trade receivables: -€35,115
- Cash -€16,962
down €16,962 (-39.0%), from €43,500 to €26,538
mainly Contributions, distributions and other (-€37,403) and Trade debts (-€27,550)
- Trade debts -€27,550
down €27,550 (-17.0%), from €161,713 to €134,163
- Other debts -€22,164
down €22,164 (-15.2%), from €145,657 to €123,493
- Profit (loss) carried forward -€10,468
no longer reported in 2025 (was €10,468)
- Tax, wage and social debts +€8,501
up €8,501 (+430%), from €1,975 to €10,476
- Gross operating margin +€22,732
up €22,732 (+119%), from €19,034 to €41,766
- Staff costs +€3,991
no longer reported in 2025 (was -€3,991)
- Taxes +€2,521
up €2,521 (+32.4%), from €7,779 to €10,300
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 | €322,814 | €271,132 | -€51,681 | -16.0% |
| Fixed assets | 21/28 | €5,247 | €7,161 | +€1,914 | +36.5% |
| Tangible fixed assets | 22/27 | €2,435 | €3,349 | +€914 | +37.5% |
| Furniture and vehicles | 24 | €2,435 | €3,349 | +€914 | +37.5% |
| Financial fixed assets | 28 | €2,813 | €3,813 | +€1,000 | +35.6% |
| Current assets | 29/58 | €317,566 | €263,971 | -€53,595 | -16.9% |
| Amounts receivable within one year | 40/41 | €272,913 | €236,106 | -€36,807 | -13.5% |
| Trade receivables | 40 | €271,221 | €236,106 | -€35,115 | -12.9% |
| Other amounts receivable | 41 | €1,692 | - | -€1,692 | |
| Cash at bank and in hand | 54/58 | €43,500 | €26,538 | -€16,962 | -39.0% |
| Deferred charges and accrued income | 490/1 | €1,153 | €1,327 | +€174 | +15.1% |
| Total equity and liabilities | 10/49 | €322,814 | €271,132 | -€51,681 | -16.0% |
| Equity | 10/15 | €13,468 | €3,000 | -€10,468 | -77.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,468 | - | -€10,468 | |
| Amounts payable | 17/49 | €309,345 | €268,132 | -€41,213 | -13.3% |
| Amounts payable within one year | 42/48 | €309,345 | €268,132 | -€41,213 | -13.3% |
| Trade debts | 44 | €161,713 | €134,163 | -€27,550 | -17.0% |
| Suppliers | 440/4 | €161,713 | €134,163 | -€27,550 | -17.0% |
| Taxes, remuneration and social security | 45 | €1,975 | €10,476 | +€8,501 | +430% |
| Taxes | 450/3 | €1,975 | €10,476 | +€8,501 | +430% |
| Other amounts payable | 47/48 | €145,657 | €123,493 | -€22,164 | -15.2% |
| Remuneration, social security and pensions | 62 | -€3,991 | - | +€3,991 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,109 | €2,001 | -€108 | -5.1% |
| Other operating charges | 640/8 | €2,527 | €2,345 | -€182 | -7.2% |
| Gross operating margin | 9900 | €19,034 | €41,766 | +€22,732 | +119% |
| Operating profit (loss) | 9901 | €18,388 | €37,420 | +€19,032 | +104% |
| Financial income | 75/76B | €3 | €0 | -€3 | -98.1% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -98.1% |
| Financial charges | 65/66B | €144 | €185 | +€41 | +28.8% |
| Recurring financial charges | 65 | €144 | €185 | +€41 | +28.8% |
| Profit (loss) for the period before taxes | 9903 | €18,247 | €37,235 | +€18,988 | +104% |
| Income taxes | 67/77 | €7,779 | €10,300 | +€2,521 | +32.4% |
| Profit (loss) for the period | 9904 | €10,468 | €26,935 | +€16,467 | +157% |
| Profit (loss) for the period to be appropriated | 9905 | €10,468 | €26,935 | +€16,467 | +157% |
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 20 October 2026 via checked.be.