Niver-Consult: 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.
Niver-Consult
Largest movements
- Current investments +€41,139
up €41,139 (+15.4%), from €266,901 to €308,040
- Tangible fixed assets -€33,458
down €33,458 (-5.4%), from €621,474 to €588,015
of which Land and buildings: -€43,793
- Other debts +€47,419
up €47,419 (+15.3%), from €309,503 to €356,922
- Accrued charges and deferred income +€31,573
up €31,573 (+383%), from €8,243 to €39,816
- Reserves -€22,734
down €22,734 (-10.8%), from €209,835 to €187,101
- Debts after one year -€22,258
down €22,258 (-17.1%), from €130,307 to €108,049
- Tax, wage and social debts -€18,153
down €18,153 (-48.6%), from €37,374 to €19,221
of which Taxes: -€14,041
- Financial charges +€16,139
up €16,139 (+168%), from €9,589 to €25,728
- Financial income +€6,036
up €6,036 (+96.6%), from €6,246 to €12,282
- Taxes -€4,406
down €4,406 (-27.6%), from €15,950 to €11,544
- Depreciation +€3,984
up €3,984 (+8.3%), from €48,272 to €52,256
- Gross operating margin +€3,224
up €3,224 (+3.0%), from €107,536 to €110,760
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 | €1,126,467 | €1,145,976 | +€19,510 | +1.7% |
| Fixed assets | 21/28 | €621,539 | €588,080 | -€33,458 | -5.4% |
| Tangible fixed assets | 22/27 | €621,474 | €588,015 | -€33,458 | -5.4% |
| Land and buildings | 22 | €621,474 | €577,681 | -€43,793 | -7.0% |
| Furniture and vehicles | 24 | - | €10,334 | +€10,334 | |
| Financial fixed assets | 28 | €65 | €65 | = | 0.0% |
| Current assets | 29/58 | €504,928 | €557,896 | +€52,968 | +10.5% |
| Amounts receivable within one year | 40/41 | €46,086 | €56,874 | +€10,787 | +23.4% |
| Trade receivables | 40 | €46,086 | €49,633 | +€3,547 | +7.7% |
| Other amounts receivable | 41 | €0 | €7,241 | +€7,241 | |
| Current investments | 50/53 | €266,901 | €308,040 | +€41,139 | +15.4% |
| Cash at bank and in hand | 54/58 | €191,940 | €189,210 | -€2,730 | -1.4% |
| Deferred charges and accrued income | 490/1 | - | €3,772 | +€3,772 | |
| Total equity and liabilities | 10/49 | €1,126,467 | €1,145,976 | +€19,510 | +1.7% |
| Equity | 10/15 | €618,635 | €595,901 | -€22,734 | -3.7% |
| Contributions | 10/11 | €408,800 | €408,800 | = | 0.0% |
| Reserves | 13 | €209,835 | €187,101 | -€22,734 | -10.8% |
| Distributable reserves | 133 | €209,835 | €187,101 | -€22,734 | -10.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €507,831 | €550,075 | +€42,243 | +8.3% |
| Amounts payable after more than one year | 17 | €130,307 | €108,049 | -€22,258 | -17.1% |
| Financial debts | 170/4 | €130,307 | €108,049 | -€22,258 | -17.1% |
| Amounts payable within one year | 42/48 | €369,281 | €402,211 | +€32,929 | +8.9% |
| Current portion of amounts payable after more than one year | 42 | €21,474 | €22,258 | +€784 | +3.7% |
| Financial debts | 43 | - | €18 | +€18 | |
| Credit institutions | 430/8 | - | €18 | +€18 | |
| Trade debts | 44 | €931 | €3,791 | +€2,861 | +307% |
| Suppliers | 440/4 | €931 | €3,791 | +€2,861 | +307% |
| Taxes, remuneration and social security | 45 | €37,374 | €19,221 | -€18,153 | -48.6% |
| Taxes | 450/3 | €33,262 | €19,221 | -€14,041 | -42.2% |
| Remuneration and social security | 454/9 | €4,111 | €0 | -€4,111 | -100% |
| Other amounts payable | 47/48 | €309,503 | €356,922 | +€47,419 | +15.3% |
| Accrued charges and deferred income | 492/3 | €8,243 | €39,816 | +€31,573 | +383% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,272 | €52,256 | +€3,984 | +8.3% |
| Other operating charges | 640/8 | €3,589 | €5,654 | +€2,065 | +57.6% |
| Gross operating margin | 9900 | €107,536 | €110,760 | +€3,224 | +3.0% |
| Operating profit (loss) | 9901 | €55,675 | €52,850 | -€2,825 | -5.1% |
| Financial income | 75/76B | €6,246 | €12,282 | +€6,036 | +96.6% |
| Recurring financial income | 75 | €6,246 | €12,282 | +€6,036 | +96.6% |
| Financial charges | 65/66B | €9,589 | €25,728 | +€16,139 | +168% |
| Recurring financial charges | 65 | €9,589 | €25,728 | +€16,139 | +168% |
| Profit (loss) for the period before taxes | 9903 | €52,332 | €39,405 | -€12,927 | -24.7% |
| Income taxes | 67/77 | €15,950 | €11,544 | -€4,406 | -27.6% |
| Profit (loss) for the period | 9904 | €36,382 | €27,861 | -€8,521 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | €36,382 | €27,861 | -€8,521 | -23.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.