NIPPON 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.
NIPPON CONSULTING
Largest movements
- Receivables within one year +€6,375
up €6,375 (+16.1%), from €39,674 to €46,049
of which Other amounts receivable: +€4,607
- Deferred charges and accrued income -€5,438
down €5,438 (-89.9%), from €6,051 to €613
- Receivables after one year -€4,800
down €4,800 (-55.5%), from €8,650 to €3,850
of which Trade receivables: -€8,650
- Cash +€4,678
up €4,678 (+117%), from €3,999 to €8,677
mainly Deferred charges and accrued income (+€5,438) and Receivables after one year (+€4,800)
- Trade debts +€2,353
up €2,353 (+149%), from €1,575 to €3,928
- Tax, wage and social debts -€1,576
down €1,576 (-30.9%), from €5,098 to €3,522
- Reserves +€711
up €711 (+1.3%), from €54,863 to €55,574
of which Distributable reserves: +€2,570
- Gross operating margin -€5,608
down €5,608 (-50.2%), from €11,182 to €5,574
- Taxes -€1,327
down €1,327 (-29.0%), from €4,573 to €3,246
- Financial income +€995
up €995 (+76.2%), from €1,305 to €2,299
- Other operating charges +€410
up €410 (+67.8%), from €604 to €1,014
- Depreciation +€185
up €185 (+7.8%), from €2,381 to €2,566
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,734 | €69,222 | +€1,488 | +2.2% |
| Fixed assets | 21/28 | €9,360 | €10,032 | +€672 | +7.2% |
| Tangible fixed assets | 22/27 | €9,360 | €10,032 | +€672 | +7.2% |
| Land and buildings | 22 | €7,547 | €6,563 | -€984 | -13.0% |
| Plant, machinery and equipment | 23 | €1,813 | €346 | -€1,468 | -80.9% |
| Furniture and vehicles | 24 | - | €3,123 | +€3,123 | |
| Current assets | 29/58 | €58,374 | €59,190 | +€816 | +1.4% |
| Amounts receivable after more than one year | 29 | €8,650 | €3,850 | -€4,800 | -55.5% |
| Trade receivables | 290 | €8,650 | €0 | -€8,650 | -100% |
| Other amounts receivable | 291 | - | €3,850 | +€3,850 | |
| Amounts receivable within one year | 40/41 | €39,674 | €46,049 | +€6,375 | +16.1% |
| Trade receivables | 40 | €998 | €2,766 | +€1,768 | +177% |
| Other amounts receivable | 41 | €38,676 | €43,283 | +€4,607 | +11.9% |
| Cash at bank and in hand | 54/58 | €3,999 | €8,677 | +€4,678 | +117% |
| Deferred charges and accrued income | 490/1 | €6,051 | €613 | -€5,438 | -89.9% |
| Total equity and liabilities | 10/49 | €67,734 | €69,222 | +€1,488 | +2.2% |
| Equity | 10/15 | €61,061 | €61,772 | +€711 | +1.2% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €54,863 | €55,574 | +€711 | +1.3% |
| Non-distributable reserves | 130/1 | €1,859 | €0 | -€1,859 | -100% |
| Reserves not available under the articles | 1311 | €1,859 | €0 | -€1,859 | -100% |
| Distributable reserves | 133 | €53,004 | €55,574 | +€2,570 | +4.8% |
| Amounts payable | 17/49 | €6,673 | €7,450 | +€777 | +11.6% |
| Amounts payable within one year | 42/48 | €6,673 | €7,450 | +€777 | +11.6% |
| Trade debts | 44 | €1,575 | €3,928 | +€2,353 | +149% |
| Suppliers | 440/4 | €1,575 | €3,928 | +€2,353 | +149% |
| Taxes, remuneration and social security | 45 | €5,098 | €3,522 | -€1,576 | -30.9% |
| Taxes | 450/3 | €5,098 | €3,522 | -€1,576 | -30.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,381 | €2,566 | +€185 | +7.8% |
| Other operating charges | 640/8 | €604 | €1,014 | +€410 | +67.8% |
| Gross operating margin | 9900 | €11,182 | €5,574 | -€5,608 | -50.2% |
| Operating profit (loss) | 9901 | €8,196 | €1,994 | -€6,203 | -75.7% |
| Financial income | 75/76B | €1,305 | €2,299 | +€995 | +76.2% |
| Recurring financial income | 75 | €1,305 | €2,299 | +€995 | +76.2% |
| Financial charges | 65/66B | €204 | €337 | +€133 | +65.5% |
| Recurring financial charges | 65 | €204 | €337 | +€133 | +65.5% |
| Profit (loss) for the period before taxes | 9903 | €9,297 | €3,956 | -€5,341 | -57.4% |
| Income taxes | 67/77 | €4,573 | €3,246 | -€1,327 | -29.0% |
| Profit (loss) for the period | 9904 | €4,725 | €711 | -€4,014 | -85.0% |
| Profit (loss) for the period to be appropriated | 9905 | €4,725 | €711 | -€4,014 | -85.0% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.