NISAM CONSULTANCY: 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.
NISAM CONSULTANCY
Largest movements
- Receivables within one year -€7,832
down €7,832 (-88.2%), from €8,883 to €1,050
- Profit (loss) carried forward -€6,663
down €6,663 (-15.3%), from €43,416 to €36,753
- Financial income -€4,677
down €4,677 (-96.2%), from €4,860 to €183
- Gross operating margin +€1,095
up €1,095 (+20.5%), from -€5,340 to -€4,246
- Depreciation +€184
up €184 (+89.2%), from €206 to €390
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 | €118,383 | €111,918 | -€6,465 | -5.5% |
| Fixed assets | 21/28 | €73 | €881 | +€809 | +1,108% |
| Tangible fixed assets | 22/27 | €73 | €881 | +€809 | +1,108% |
| Furniture and vehicles | 24 | €73 | €881 | +€809 | +1,108% |
| Current assets | 29/58 | €118,310 | €111,037 | -€7,273 | -6.1% |
| Amounts receivable within one year | 40/41 | €8,883 | €1,050 | -€7,832 | -88.2% |
| Other amounts receivable | 41 | €8,883 | €1,050 | -€7,832 | -88.2% |
| Cash at bank and in hand | 54/58 | €109,243 | €109,788 | +€545 | +0.5% |
| Deferred charges and accrued income | 490/1 | €184 | €198 | +€14 | +7.6% |
| Total equity and liabilities | 10/49 | €118,383 | €111,918 | -€6,465 | -5.5% |
| Equity | 10/15 | €117,676 | €111,013 | -€6,663 | -5.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €61,860 | €61,860 | = | 0.0% |
| Distributable reserves | 133 | €61,860 | €61,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,416 | €36,753 | -€6,663 | -15.3% |
| Amounts payable | 17/49 | €706 | €905 | +€199 | +28.2% |
| Amounts payable within one year | 42/48 | €706 | €905 | +€199 | +28.2% |
| Trade debts | 44 | €98 | €286 | +€188 | +191% |
| Suppliers | 440/4 | €98 | €286 | +€188 | +191% |
| Taxes, remuneration and social security | 45 | €608 | €620 | +€11 | +1.9% |
| Taxes | 450/3 | €608 | €620 | +€11 | +1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €206 | €390 | +€184 | +89.2% |
| Other operating charges | 640/8 | €1,363 | €1,410 | +€47 | +3.4% |
| Gross operating margin | 9900 | -€5,340 | -€4,246 | +€1,095 | +20.5% |
| Operating profit (loss) | 9901 | -€6,910 | -€6,047 | +€864 | +12.5% |
| Financial income | 75/76B | €4,860 | €183 | -€4,677 | -96.2% |
| Recurring financial income | 75 | €4,860 | €183 | -€4,677 | -96.2% |
| Financial charges | 65/66B | €199 | €180 | -€19 | -9.6% |
| Recurring financial charges | 65 | €199 | €180 | -€19 | -9.6% |
| Profit (loss) for the period before taxes | 9903 | -€2,249 | -€6,044 | -€3,794 | -169% |
| Income taxes | 67/77 | €608 | €620 | +€11 | +1.9% |
| Profit (loss) for the period | 9904 | -€2,858 | -€6,663 | -€3,806 | -133% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,858 | -€6,663 | -€3,806 | -133% |
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 30 October 2026 via checked.be.