Niconsultancy & training: 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.
Niconsultancy & training
Largest movements
- Receivables within one year +€3,199
up €3,199 (+65.7%), from €4,870 to €8,068
of which Other amounts receivable: +€4,421
- Cash +€2,299
up €2,299 (+20.2%), from €11,392 to €13,692
mainly Net result for the year (+€5,787) and Depreciation (+€1,791)
- Tangible fixed assets -€761
down €761 (-38.1%), from €1,994 to €1,233
of which Furniture and vehicles: -€1,750
- Profit (loss) carried forward +€5,787
up €5,787 (+38.1%), from €15,209 to €20,996
- Tax, wage and social debts -€678
down €678 (-28.9%), from €2,342 to €1,664
- Other debts -€530
no longer reported in 2025 (was €530)
- Gross operating margin -€6,368
down €6,368 (-38.3%), from €16,609 to €10,240
- Taxes -€1,300
down €1,300 (-34.7%), from €3,748 to €2,448
- Depreciation +€285
up €285 (+18.9%), from €1,506 to €1,791
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.
Cash bridge derived
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 | €18,671 | €23,370 | +€4,699 | +25.2% |
| Fixed assets | 21/28 | €1,994 | €1,233 | -€761 | -38.1% |
| Tangible fixed assets | 22/27 | €1,994 | €1,233 | -€761 | -38.1% |
| Plant, machinery and equipment | 23 | - | €989 | +€989 | |
| Furniture and vehicles | 24 | €1,994 | €244 | -€1,750 | -87.8% |
| Current assets | 29/58 | €16,678 | €22,137 | +€5,459 | +32.7% |
| Amounts receivable within one year | 40/41 | €4,870 | €8,068 | +€3,199 | +65.7% |
| Trade receivables | 40 | €3,415 | €2,192 | -€1,223 | -35.8% |
| Other amounts receivable | 41 | €1,455 | €5,876 | +€4,421 | +303.8% |
| Cash at bank and in hand | 54/58 | €11,392 | €13,692 | +€2,299 | +20.2% |
| Deferred charges and accrued income | 490/1 | €415 | €377 | -€39 | -9.3% |
| Total equity and liabilities | 10/49 | €18,671 | €23,370 | +€4,699 | +25.2% |
| Equity | 10/15 | €15,209 | €20,996 | +€5,787 | +38.1% |
| Profit (loss) carried forward | 14 | €15,209 | €20,996 | +€5,787 | +38.1% |
| Amounts payable | 17/49 | €3,463 | €2,374 | -€1,088 | -31.4% |
| Amounts payable within one year | 42/48 | €2,899 | €1,809 | -€1,090 | -37.6% |
| Trade debts | 44 | €27 | €144 | +€118 | +438.8% |
| Suppliers | 440/4 | €27 | €144 | +€118 | +438.8% |
| Taxes, remuneration and social security | 45 | €2,342 | €1,664 | -€678 | -28.9% |
| Taxes | 450/3 | €2,342 | €1,664 | -€678 | -28.9% |
| Other amounts payable | 47/48 | €530 | - | -€530 | |
| Accrued charges and deferred income | 492/3 | €564 | €566 | +€2 | +0.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,506 | €1,791 | +€285 | +18.9% |
| Other operating charges | 640/8 | €330 | €293 | -€37 | -11.1% |
| Gross operating margin | 9900 | €16,609 | €10,240 | -€6,368 | -38.3% |
| Operating profit (loss) | 9901 | €14,772 | €8,156 | -€6,617 | -44.8% |
| Financial income | 75/76B | €0 | €119 | +€119 | +397200.0% |
| Recurring financial income | 75 | €0 | €119 | +€119 | +397200.0% |
| Financial charges | 65/66B | €28 | €40 | +€12 | +41.2% |
| Recurring financial charges | 65 | €28 | €40 | +€12 | +41.2% |
| Profit (loss) for the period before taxes | 9903 | €14,744 | €8,235 | -€6,509 | -44.1% |
| Income taxes | 67/77 | €3,748 | €2,448 | -€1,300 | -34.7% |
| Profit (loss) for the period | 9904 | €10,996 | €5,787 | -€5,209 | -47.4% |
| Profit (loss) for the period to be appropriated | 9905 | €10,996 | €5,787 | -€5,209 | -47.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.