NIQUI CONSULTANCY: what changed
NIQUI CONSULTANCY
Largest movements
- Tangible fixed assets -€7,355
down €7,355 (-16.3%), from €45,081 to €37,726
- Cash -€6,356
down €6,356 (-36.4%), from €17,472 to €11,116
mainly Net result for the year (-€19,835) and Trade debts (-€9,819)
- Receivables within one year -€1,620
down €1,620 (-13.6%), from €11,911 to €10,291
of which Trade receivables: -€2,331
- Profit (loss) carried forward -€19,835
down €19,835 (-18.0%), from -€110,329 to -€130,164
- Debts after one year +€10,870
up €10,870 (+94.3%), from €11,523 to €22,392
- Trade debts -€9,819
down €9,819 (-36.5%), from €26,911 to €17,092
- Current portion of long-term debt +€8,296
up €8,296 (+161%), from €5,140 to €13,436
- Other debts -€6,313
down €6,313 (-5.2%), from €122,298 to €115,985
- Gross operating margin +€19,572
up €19,572 (+74.4%), from -€26,296 to -€6,724
- Other operating charges +€2,143
up €2,143 (+189%), from €1,135 to €3,278
- Write-downs +€1,579
new in 2025: €1,579
- Depreciation -€1,019
down €1,019 (-12.2%), from €8,373 to €7,355
- Financial charges -€454
down €454 (-32.9%), from €1,379 to €925
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €82,353 | €66,217 | -€16,136 | -19.6% |
| Fixed assets | 21/28 | €51,981 | €44,626 | -€7,355 | -14.1% |
| Tangible fixed assets | 22/27 | €45,081 | €37,726 | -€7,355 | -16.3% |
| Land and buildings | 22 | €30,125 | €26,823 | -€3,302 | -11.0% |
| Plant, machinery and equipment | 23 | €1,335 | €785 | -€551 | -41.2% |
| Furniture and vehicles | 24 | €13,621 | €10,119 | -€3,502 | -25.7% |
| Financial fixed assets | 28 | €6,900 | €6,900 | = | 0.0% |
| Current assets | 29/58 | €30,372 | €21,590 | -€8,782 | -28.9% |
| Amounts receivable within one year | 40/41 | €11,911 | €10,291 | -€1,620 | -13.6% |
| Trade receivables | 40 | €8,716 | €6,385 | -€2,331 | -26.7% |
| Other amounts receivable | 41 | €3,195 | €3,906 | +€711 | +22.3% |
| Cash at bank and in hand | 54/58 | €17,472 | €11,116 | -€6,356 | -36.4% |
| Deferred charges and accrued income | 490/1 | €989 | €183 | -€806 | -81.5% |
| Total equity and liabilities | 10/49 | €82,353 | €66,217 | -€16,136 | -19.6% |
| Equity | 10/15 | -€90,329 | -€110,164 | -€19,835 | -22.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€110,329 | -€130,164 | -€19,835 | -18.0% |
| Amounts payable | 17/49 | €172,682 | €176,380 | +€3,699 | +2.1% |
| Amounts payable after more than one year | 17 | €11,523 | €22,392 | +€10,870 | +94.3% |
| Financial debts | 170/4 | €11,523 | €22,392 | +€10,870 | +94.3% |
| Amounts payable within one year | 42/48 | €161,159 | €153,988 | -€7,171 | -4.4% |
| Current portion of amounts payable after more than one year | 42 | €5,140 | €13,436 | +€8,296 | +161% |
| Financial debts | 43 | €6,563 | €6,563 | = | 0.0% |
| Other loans | 439 | €6,563 | €6,563 | = | 0.0% |
| Trade debts | 44 | €26,911 | €17,092 | -€9,819 | -36.5% |
| Suppliers | 440/4 | €26,911 | €17,092 | -€9,819 | -36.5% |
| Taxes, remuneration and social security | 45 | €248 | €914 | +€666 | +268% |
| Taxes | 450/3 | €248 | €914 | +€666 | +268% |
| Other amounts payable | 47/48 | €122,298 | €115,985 | -€6,313 | -5.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,373 | €7,355 | -€1,019 | -12.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,579 | +€1,579 | |
| Other operating charges | 640/8 | €1,135 | €3,278 | +€2,143 | +189% |
| Gross operating margin | 9900 | -€26,296 | -€6,724 | +€19,572 | +74.4% |
| Operating profit (loss) | 9901 | -€35,804 | -€18,936 | +€16,868 | +47.1% |
| Financial income | 75/76B | €179 | €26 | -€153 | -85.5% |
| Recurring financial income | 75 | €179 | €26 | -€153 | -85.5% |
| Financial charges | 65/66B | €1,379 | €925 | -€454 | -32.9% |
| Recurring financial charges | 65 | €1,379 | €925 | -€454 | -32.9% |
| Profit (loss) for the period before taxes | 9903 | -€37,005 | -€19,835 | +€17,170 | +46.4% |
| Profit (loss) for the period | 9904 | -€37,005 | -€19,835 | +€17,170 | +46.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€37,005 | -€19,835 | +€17,170 | +46.4% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.