NIVE Consulting: 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 Consulting
Largest movements
- Tangible fixed assets -€10,827
down €10,827 (-23.3%), from €46,454 to €35,627
- Receivables within one year +€986
up €986 (+4.2%), from €23,349 to €24,335
of which Trade receivables: +€986
- Other debts +€16,943
up €16,943 (+860.1%), from €1,970 to €18,913
- Debts after one year -€12,016
down €12,016 (-30.0%), from €40,057 to €28,041
- Profit (loss) carried forward -€9,975
down €9,975 (-452.4%), from -€2,205 to -€12,180
- Tax, wage and social debts -€5,390
down €5,390 (-78.9%), from €6,828 to €1,438
of which Remuneration and social security: -€3,900
- Trade debts +€2,734
up €2,734 (+163.9%), from €1,668 to €4,402
- Gross operating margin -€5,018
down €5,018 (-47.5%), from €10,568 to €5,550
- Depreciation +€3,145
up €3,145 (+40.9%), from €7,683 to €10,828
- Taxes -€388
down €388 (-70.0%), from €554 to €166
- Other operating charges -€279
down €279 (-21.9%), from €1,274 to €995
- Financial charges +€274
up €274 (+8.4%), from €3,262 to €3,536
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €70,171 | €60,361 | -€9,810 | -14.0% |
| Fixed assets | 21/28 | €46,454 | €35,627 | -€10,827 | -23.3% |
| Tangible fixed assets | 22/27 | €46,454 | €35,627 | -€10,827 | -23.3% |
| Furniture and vehicles | 24 | €46,454 | €35,627 | -€10,827 | -23.3% |
| Current assets | 29/58 | €23,717 | €24,734 | +€1,017 | +4.3% |
| Amounts receivable within one year | 40/41 | €23,349 | €24,335 | +€986 | +4.2% |
| Trade receivables | 40 | €20,559 | €21,545 | +€986 | +4.8% |
| Other amounts receivable | 41 | €2,790 | €2,790 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €336 | €310 | -€26 | -7.7% |
| Deferred charges and accrued income | 490/1 | €32 | €89 | +€57 | +178.1% |
| Total equity and liabilities | 10/49 | €70,171 | €60,361 | -€9,810 | -14.0% |
| Equity | 10/15 | €1,795 | -€8,180 | -€9,975 | |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,205 | -€12,180 | -€9,975 | -452.4% |
| Amounts payable | 17/49 | €68,376 | €68,541 | +€165 | +0.2% |
| Amounts payable after more than one year | 17 | €40,057 | €28,041 | -€12,016 | -30.0% |
| Financial debts | 170/4 | €40,057 | €28,041 | -€12,016 | -30.0% |
| Amounts payable within one year | 42/48 | €28,319 | €40,500 | +€12,181 | +43.0% |
| Current portion of amounts payable after more than one year | 42 | €14,438 | €12,102 | -€2,336 | -16.2% |
| Financial debts | 43 | €3,415 | €3,645 | +€230 | +6.7% |
| Credit institutions | 430/8 | €3,415 | €3,645 | +€230 | +6.7% |
| Trade debts | 44 | €1,668 | €4,402 | +€2,734 | +163.9% |
| Suppliers | 440/4 | €1,668 | €4,402 | +€2,734 | +163.9% |
| Taxes, remuneration and social security | 45 | €6,828 | €1,438 | -€5,390 | -78.9% |
| Taxes | 450/3 | €2,928 | €1,438 | -€1,490 | -50.9% |
| Remuneration and social security | 454/9 | €3,900 | - | -€3,900 | |
| Other amounts payable | 47/48 | €1,970 | €18,913 | +€16,943 | +860.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,683 | €10,828 | +€3,145 | +40.9% |
| Other operating charges | 640/8 | €1,274 | €995 | -€279 | -21.9% |
| Gross operating margin | 9900 | €10,568 | €5,550 | -€5,018 | -47.5% |
| Operating profit (loss) | 9901 | €1,611 | -€6,273 | -€7,884 | |
| Financial charges | 65/66B | €3,262 | €3,536 | +€274 | +8.4% |
| Recurring financial charges | 65 | €3,262 | €3,536 | +€274 | +8.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,651 | -€9,809 | -€8,158 | -494.1% |
| Income taxes | 67/77 | €554 | €166 | -€388 | -70.0% |
| Profit (loss) for the period | 9904 | -€2,205 | -€9,975 | -€7,770 | -352.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,205 | -€9,975 | -€7,770 | -352.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.