Nizu Consulting: what changed
Nizu Consulting
Largest movements
- Current investments +€60,870
new in 2025: €60,870
- Tangible fixed assets +€60,849
new in 2025: €60,849
of which Other tangible fixed assets: +€57,575
- Receivables within one year +€44,999
up €44,999 (+138%), from €32,536 to €77,535
of which Trade receivables: +€43,551
- Cash +€17,932
up €17,932 (+23.1%), from €77,466 to €95,398
mainly Debts after one year (+€58,058) and Trade debts (+€54,163)
- Debts after one year +€58,058
new in 2025: €58,058
- Trade debts +€54,163
up €54,163 (+780%), from €6,944 to €61,107
- Profit (loss) carried forward +€50,426
up €50,426 (+70.1%), from €71,897 to €122,324
- Tax, wage and social debts +€20,540
up €20,540 (+64.6%), from €31,807 to €52,346
- Gross operating margin -€24,268
down €24,268 (-26.3%), from €92,287 to €68,019
- Taxes -€5,824
down €5,824 (-30.3%), from €19,216 to €13,392
- Depreciation +€2,836
new in 2025: €2,836
- Financial charges +€1,750
up €1,750 (+126%), from €1,389 to €3,138
- Financial income +€1,559
up €1,559 (+726%), from €215 to €1,773
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 | €113,148 | €296,479 | +€183,331 | +162% |
| Fixed assets | 21/28 | - | €60,849 | +€60,849 | |
| Tangible fixed assets | 22/27 | - | €60,849 | +€60,849 | |
| Furniture and vehicles | 24 | - | €3,274 | +€3,274 | |
| Other tangible fixed assets | 26 | - | €57,575 | +€57,575 | |
| Current assets | 29/58 | €113,148 | €235,630 | +€122,482 | +108% |
| Amounts receivable within one year | 40/41 | €32,536 | €77,535 | +€44,999 | +138% |
| Trade receivables | 40 | €15,426 | €58,977 | +€43,551 | +282% |
| Other amounts receivable | 41 | €17,110 | €18,558 | +€1,448 | +8.5% |
| Current investments | 50/53 | - | €60,870 | +€60,870 | |
| Cash at bank and in hand | 54/58 | €77,466 | €95,398 | +€17,932 | +23.1% |
| Deferred charges and accrued income | 490/1 | €3,147 | €1,828 | -€1,319 | -41.9% |
| Total equity and liabilities | 10/49 | €113,148 | €296,479 | +€183,331 | +162% |
| Equity | 10/15 | €74,397 | €124,824 | +€50,426 | +67.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €71,897 | €122,324 | +€50,426 | +70.1% |
| Amounts payable | 17/49 | €38,751 | €171,655 | +€132,905 | +343% |
| Amounts payable after more than one year | 17 | - | €58,058 | +€58,058 | |
| Financial debts | 170/4 | - | €58,058 | +€58,058 | |
| Amounts payable within one year | 42/48 | €38,751 | €113,453 | +€74,703 | +193% |
| Trade debts | 44 | €6,944 | €61,107 | +€54,163 | +780% |
| Suppliers | 440/4 | €6,944 | €61,107 | +€54,163 | +780% |
| Taxes, remuneration and social security | 45 | €31,807 | €52,346 | +€20,540 | +64.6% |
| Taxes | 450/3 | €31,807 | €52,346 | +€20,540 | +64.6% |
| Accrued charges and deferred income | 492/3 | - | €144 | +€144 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €2,836 | +€2,836 | |
| Gross operating margin | 9900 | €92,287 | €68,019 | -€24,268 | -26.3% |
| Operating profit (loss) | 9901 | €92,287 | €65,184 | -€27,104 | -29.4% |
| Financial income | 75/76B | €215 | €1,773 | +€1,559 | +726% |
| Recurring financial income | 75 | €215 | €1,773 | +€1,559 | +726% |
| Financial charges | 65/66B | €1,389 | €3,138 | +€1,750 | +126% |
| Recurring financial charges | 65 | €1,389 | €3,138 | +€1,750 | +126% |
| Profit (loss) for the period before taxes | 9903 | €91,113 | €63,818 | -€27,295 | -30.0% |
| Income taxes | 67/77 | €19,216 | €13,392 | -€5,824 | -30.3% |
| Profit (loss) for the period | 9904 | €71,897 | €50,426 | -€21,471 | -29.9% |
| Profit (loss) for the period to be appropriated | 9905 | €71,897 | €50,426 | -€21,471 | -29.9% |
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 3 November 2026 via checked.be.