NIVE Consultancy: what changed
Two fiscal 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.
NIVE Consultancy
Largest movements
- Receivables within one year +€7,297
up €7,297 (+3.3%), from €224,150 to €231,446
of which Other amounts receivable: +€12,350
- Tangible fixed assets -€6,824
down €6,824 (-56.8%), from €12,022 to €5,198
of which Furniture and vehicles: -€8,548
- Other debts +€10,549
up €10,549 (+889.6%), from €1,186 to €11,735
- Reserves +€9,379
up €9,379 (+6.3%), from €149,625 to €159,004
- Debts after one year -€7,704
no longer reported in 2025 (was €7,704)
- Current portion of long-term debt -€6,213
down €6,213 (-41.5%), from €14,987 to €8,774
- Tax, wage and social debts -€5,649
down €5,649 (-11.8%), from €47,891 to €42,241
- Gross operating margin -€93,498
down €93,498 (-74.6%), from €125,383 to €31,885
- Taxes -€23,138
down €23,138 (-80.7%), from €28,683 to €5,545
- Depreciation -€11,429
down €11,429 (-46.7%), from €24,486 to €13,056
- Financial charges -€1,590
down €1,590 (-53.1%), from €2,995 to €1,405
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 | €245,303 | €244,467 | -€837 | -0.3% |
| Fixed assets | 21/28 | €12,272 | €5,448 | -€6,824 | -55.6% |
| Tangible fixed assets | 22/27 | €12,022 | €5,198 | -€6,824 | -56.8% |
| Plant, machinery and equipment | 23 | €288 | - | -€288 | |
| Furniture and vehicles | 24 | €10,993 | €2,445 | -€8,548 | -77.8% |
| Other tangible fixed assets | 26 | €741 | €2,753 | +€2,012 | +271.6% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €233,032 | €239,019 | +€5,987 | +2.6% |
| Amounts receivable within one year | 40/41 | €224,150 | €231,446 | +€7,297 | +3.3% |
| Trade receivables | 40 | €218,774 | €213,721 | -€5,053 | -2.3% |
| Other amounts receivable | 41 | €5,376 | €17,726 | +€12,350 | +229.7% |
| Cash at bank and in hand | 54/58 | €307 | €2 | -€305 | -99.4% |
| Deferred charges and accrued income | 490/1 | €8,575 | €7,571 | -€1,005 | -11.7% |
| Total equity and liabilities | 10/49 | €245,303 | €244,467 | -€837 | -0.3% |
| Equity | 10/15 | €168,225 | €177,604 | +€9,379 | +5.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €149,625 | €159,004 | +€9,379 | +6.3% |
| Distributable reserves | 133 | €149,625 | €159,004 | +€9,379 | +6.3% |
| Amounts payable | 17/49 | €77,078 | €66,863 | -€10,215 | -13.3% |
| Amounts payable after more than one year | 17 | €7,704 | - | -€7,704 | |
| Financial debts | 170/4 | €7,704 | - | -€7,704 | |
| Amounts payable within one year | 42/48 | €69,374 | €66,863 | -€2,511 | -3.6% |
| Current portion of amounts payable after more than one year | 42 | €14,987 | €8,774 | -€6,213 | -41.5% |
| Financial debts | 43 | - | €14 | +€14 | |
| Credit institutions | 430/8 | - | €14 | +€14 | |
| Trade debts | 44 | €5,310 | €4,100 | -€1,210 | -22.8% |
| Suppliers | 440/4 | €5,310 | €4,100 | -€1,210 | -22.8% |
| Taxes, remuneration and social security | 45 | €47,891 | €42,241 | -€5,649 | -11.8% |
| Taxes | 450/3 | €47,891 | €42,241 | -€5,649 | -11.8% |
| Other amounts payable | 47/48 | €1,186 | €11,735 | +€10,549 | +889.6% |
| Non-recurring operating income | 76A | €750 | - | -€750 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,486 | €13,056 | -€11,429 | -46.7% |
| Other operating charges | 640/8 | €1,411 | €2,292 | +€881 | +62.4% |
| Non-recurring operating charges | 66A | €1,832 | €210 | -€1,622 | -88.5% |
| Gross operating margin | 9900 | €125,383 | €31,885 | -€93,498 | -74.6% |
| Operating profit (loss) | 9901 | €97,654 | €16,326 | -€81,328 | -83.3% |
| Financial income | 75/76B | €0 | €2 | +€2 | +6166.7% |
| Recurring financial income | 75 | €0 | €2 | +€2 | +6166.7% |
| Financial charges | 65/66B | €2,995 | €1,405 | -€1,590 | -53.1% |
| Recurring financial charges | 65 | €2,995 | €1,405 | -€1,590 | -53.1% |
| Profit (loss) for the period before taxes | 9903 | €94,659 | €14,923 | -€79,736 | -84.2% |
| Income taxes | 67/77 | €28,683 | €5,545 | -€23,138 | -80.7% |
| Profit (loss) for the period | 9904 | €65,976 | €9,379 | -€56,598 | -85.8% |
| Profit (loss) for the period to be appropriated | 9905 | €65,976 | €9,379 | -€56,598 | -85.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.