NINE 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.
NINE CONSULT
Largest movements
- Cash +€4,985
up €4,985 (+253.1%), from €1,970 to €6,955
mainly Tax, wage and social debts (+€6,876) and Receivables within one year (+€4,732)
- Receivables within one year -€4,732
down €4,732 (-100.0%), from €4,732 to €0
of which Trade receivables: -€4,713
- Tangible fixed assets -€362
down €362 (-70.9%), from €511 to €149
- Deferred charges and accrued income +€166
up €166 (+58.3%), from €284 to €449
- Profit (loss) carried forward -€8,166
down €8,166 (-15.9%), from -€51,240 to -€59,406
- Tax, wage and social debts +€6,876
up €6,876 (+323.2%), from €2,128 to €9,004
of which Remuneration and social security: +€7,000
- Other debts +€2,868
up €2,868 (+60.9%), from €4,709 to €7,577
- Trade debts -€1,523
down €1,523 (-53.7%), from €2,833 to €1,310
- Gross operating margin +€885
up €885 (+12.0%), from -€7,392 to -€6,507
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 | €7,497 | €7,553 | +€56 | +0.7% |
| Fixed assets | 21/28 | €511 | €149 | -€362 | -70.9% |
| Tangible fixed assets | 22/27 | €511 | €149 | -€362 | -70.9% |
| Plant, machinery and equipment | 23 | €511 | €149 | -€362 | -70.9% |
| Current assets | 29/58 | €6,985 | €7,404 | +€419 | +6.0% |
| Amounts receivable within one year | 40/41 | €4,732 | €0 | -€4,732 | -100.0% |
| Trade receivables | 40 | €4,713 | €0 | -€4,713 | -100.0% |
| Other amounts receivable | 41 | €19 | €0 | -€19 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,970 | €6,955 | +€4,985 | +253.1% |
| Deferred charges and accrued income | 490/1 | €284 | €449 | +€166 | +58.3% |
| Total equity and liabilities | 10/49 | €7,497 | €7,553 | +€56 | +0.7% |
| Equity | 10/15 | -€2,173 | -€10,339 | -€8,166 | -375.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €42,867 | €42,867 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €0 | - | = | |
| Distributable reserves | 133 | €41,007 | €41,007 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,240 | -€59,406 | -€8,166 | -15.9% |
| Amounts payable | 17/49 | €9,670 | €17,892 | +€8,222 | +85.0% |
| Amounts payable within one year | 42/48 | €9,670 | €17,892 | +€8,222 | +85.0% |
| Trade debts | 44 | €2,833 | €1,310 | -€1,523 | -53.7% |
| Suppliers | 440/4 | €2,833 | €1,310 | -€1,523 | -53.7% |
| Taxes, remuneration and social security | 45 | €2,128 | €9,004 | +€6,876 | +323.2% |
| Taxes | 450/3 | €128 | €4 | -€124 | -96.7% |
| Remuneration and social security | 454/9 | €2,000 | €9,000 | +€7,000 | +350.0% |
| Other amounts payable | 47/48 | €4,709 | €7,577 | +€2,868 | +60.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €362 | €362 | = | 0.0% |
| Other operating charges | 640/8 | €942 | €1,008 | +€66 | +7.0% |
| Gross operating margin | 9900 | -€7,392 | -€6,507 | +€885 | +12.0% |
| Operating profit (loss) | 9901 | -€8,697 | -€7,878 | +€819 | +9.4% |
| Financial charges | 65/66B | €113 | €156 | +€43 | +37.8% |
| Recurring financial charges | 65 | €113 | €156 | +€43 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | -€8,810 | -€8,034 | +€776 | +8.8% |
| Income taxes | 67/77 | €128 | €132 | +€4 | +3.3% |
| Profit (loss) for the period | 9904 | -€8,938 | -€8,166 | +€772 | +8.6% |
| Transfer from tax-exempt reserves | 789 | €393 | €0 | -€393 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,544 | -€8,166 | +€379 | +4.4% |
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 11 October 2026 via checked.be.