NIVABO CONSULTING: what changed
NIVABO CONSULTING
Largest movements
- Cash +€14,444
up €14,444 (+88.0%), from €16,414 to €30,858
mainly Trade debts (+€46,201) and Deferred charges and accrued income (+€13,955)
- Deferred charges and accrued income -€13,955
down €13,955 (-91.7%), from €15,217 to €1,262
- Receivables within one year +€7,023
up €7,023 (+36.1%), from €19,436 to €26,459
of which Other amounts receivable: +€5,461
- Tangible fixed assets +€1,033
up €1,033 (+3.9%), from €26,777 to €27,810
of which Furniture and vehicles: +€2,649
- Trade debts +€46,201
up €46,201 (+1,838%), from €2,513 to €48,715
- Other debts -€32,810
down €32,810 (-83.9%), from €39,127 to €6,317
- Accrued charges and deferred income -€2,452
no longer reported in 2025 (was €2,452)
- Tax, wage and social debts -€1,927
down €1,927 (-18.1%), from €10,631 to €8,704
- Gross operating margin -€9,115
down €9,115 (-28.0%), from €32,589 to €23,474
- Other operating charges +€8,075
up €8,075 (+1,979%), from €408 to €8,483
- Taxes -€4,567
down €4,567 (-79.2%), from €5,764 to €1,197
- Depreciation +€2,785
up €2,785 (+38.9%), from €7,160 to €9,945
- Staff costs -€2,762
no longer reported in 2025 (was €2,762)
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 | €77,843 | €86,389 | +€8,545 | +11.0% |
| Fixed assets | 21/28 | €26,777 | €27,810 | +€1,033 | +3.9% |
| Tangible fixed assets | 22/27 | €26,777 | €27,810 | +€1,033 | +3.9% |
| Plant, machinery and equipment | 23 | €7,634 | €6,018 | -€1,616 | -21.2% |
| Furniture and vehicles | 24 | €19,143 | €21,792 | +€2,649 | +13.8% |
| Current assets | 29/58 | €51,067 | €58,579 | +€7,512 | +14.7% |
| Amounts receivable within one year | 40/41 | €19,436 | €26,459 | +€7,023 | +36.1% |
| Trade receivables | 40 | €16,094 | €17,656 | +€1,562 | +9.7% |
| Other amounts receivable | 41 | €3,342 | €8,803 | +€5,461 | +163% |
| Cash at bank and in hand | 54/58 | €16,414 | €30,858 | +€14,444 | +88.0% |
| Deferred charges and accrued income | 490/1 | €15,217 | €1,262 | -€13,955 | -91.7% |
| Total equity and liabilities | 10/49 | €77,843 | €86,389 | +€8,545 | +11.0% |
| Equity | 10/15 | €3,000 | €3,000 | = | 0.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Amounts payable | 17/49 | €74,843 | €83,389 | +€8,545 | +11.4% |
| Amounts payable after more than one year | 17 | €14,890 | €14,126 | -€764 | -5.1% |
| Financial debts | 170/4 | €14,890 | €14,126 | -€764 | -5.1% |
| Amounts payable within one year | 42/48 | €57,502 | €69,263 | +€11,761 | +20.5% |
| Current portion of amounts payable after more than one year | 42 | €5,230 | €5,527 | +€297 | +5.7% |
| Trade debts | 44 | €2,513 | €48,715 | +€46,201 | +1,838% |
| Suppliers | 440/4 | €2,513 | €48,715 | +€46,201 | +1,838% |
| Taxes, remuneration and social security | 45 | €10,631 | €8,704 | -€1,927 | -18.1% |
| Taxes | 450/3 | €10,631 | €8,704 | -€1,927 | -18.1% |
| Other amounts payable | 47/48 | €39,127 | €6,317 | -€32,810 | -83.9% |
| Accrued charges and deferred income | 492/3 | €2,452 | - | -€2,452 | |
| Remuneration, social security and pensions | 62 | €2,762 | - | -€2,762 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,160 | €9,945 | +€2,785 | +38.9% |
| Other operating charges | 640/8 | €408 | €8,483 | +€8,075 | +1,979% |
| Gross operating margin | 9900 | €32,589 | €23,474 | -€9,115 | -28.0% |
| Operating profit (loss) | 9901 | €22,259 | €5,046 | -€17,213 | -77.3% |
| Financial income | 75/76B | €22 | €9 | -€13 | -59.1% |
| Recurring financial income | 75 | €22 | €9 | -€13 | -59.1% |
| Financial charges | 65/66B | €460 | €1,216 | +€756 | +164% |
| Recurring financial charges | 65 | €460 | €1,216 | +€756 | +164% |
| Profit (loss) for the period before taxes | 9903 | €21,821 | €3,839 | -€17,982 | -82.4% |
| Income taxes | 67/77 | €5,764 | €1,197 | -€4,567 | -79.2% |
| Profit (loss) for the period | 9904 | €16,057 | €2,642 | -€13,415 | -83.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,057 | €2,642 | -€13,415 | -83.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.