NL CONSULTING: 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.
NL CONSULTING
Largest movements
- Tangible fixed assets -€14,067
down €14,067 (-12.4%), from €113,386 to €99,320
of which Furniture and vehicles: -€9,187
- Cash -€2,955
down €2,955 (-22.6%), from €13,046 to €10,091
mainly Tax, wage and social debts (-€24,293) and Debts after one year (-€17,099)
- Tax, wage and social debts -€24,293
down €24,293 (-89.2%), from €27,224 to €2,930
of which Remuneration and social security: -€13,148
- Debts after one year -€17,099
down €17,099 (-32.9%), from €51,923 to €34,824
- Other debts +€12,126
up €12,126 (+15.8%), from €76,673 to €88,799
- Profit (loss) carried forward +€10,891
up €10,891 (+19.1%), from -€57,049 to -€46,159
- Trade debts +€2,142
up €2,142 (+32.7%), from €6,560 to €8,702
- Gross operating margin -€45,550
down €45,550 (-47.3%), from €96,225 to €50,675
- Staff costs -€43,738
down €43,738 (-70.7%), from €61,866 to €18,128
- Other operating charges -€4,758
down €4,758 (-52.7%), from €9,028 to €4,270
- Depreciation -€1,624
down €1,624 (-10.4%), from €15,691 to €14,067
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 | €137,309 | €119,582 | -€17,727 | -12.9% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €113,411 | €99,345 | -€14,067 | -12.4% |
| Tangible fixed assets | 22/27 | €113,386 | €99,320 | -€14,067 | -12.4% |
| Land and buildings | 22 | €98,278 | €93,398 | -€4,880 | -5.0% |
| Furniture and vehicles | 24 | €15,108 | €5,921 | -€9,187 | -60.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €23,898 | €20,238 | -€3,660 | -15.3% |
| Amounts receivable within one year | 40/41 | €9,820 | €8,748 | -€1,072 | -10.9% |
| Trade receivables | 40 | €9,820 | €8,748 | -€1,072 | -10.9% |
| Cash at bank and in hand | 54/58 | €13,046 | €10,091 | -€2,955 | -22.6% |
| Deferred charges and accrued income | 490/1 | €1,031 | €1,398 | +€367 | +35.6% |
| Total equity and liabilities | 10/49 | €137,309 | €119,582 | -€17,727 | -12.9% |
| Equity | 10/15 | -€43,763 | -€32,872 | +€10,891 | +24.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €887 | €887 | = | 0.0% |
| Non-distributable reserves | 130/1 | €887 | - | -€887 | |
| Reserves not available under the articles | 1311 | €887 | - | -€887 | |
| Distributable reserves | 133 | - | €887 | +€887 | |
| Profit (loss) carried forward | 14 | -€57,049 | -€46,159 | +€10,891 | +19.1% |
| Amounts payable | 17/49 | €181,071 | €152,454 | -€28,617 | -15.8% |
| Amounts payable after more than one year | 17 | €51,923 | €34,824 | -€17,099 | -32.9% |
| Financial debts | 170/4 | €51,923 | €34,824 | -€17,099 | -32.9% |
| Amounts payable within one year | 42/48 | €129,148 | €117,629 | -€11,519 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €18,592 | €17,099 | -€1,493 | -8.0% |
| Trade debts | 44 | €6,560 | €8,702 | +€2,142 | +32.7% |
| Suppliers | 440/4 | €6,560 | €8,702 | +€2,142 | +32.7% |
| Advances received on contracts in progress | 46 | €100 | €100 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €27,224 | €2,930 | -€24,293 | -89.2% |
| Taxes | 450/3 | €14,076 | €2,930 | -€11,145 | -79.2% |
| Remuneration and social security | 454/9 | €13,148 | - | -€13,148 | |
| Other amounts payable | 47/48 | €76,673 | €88,799 | +€12,126 | +15.8% |
| Remuneration, social security and pensions | 62 | €61,866 | €18,128 | -€43,738 | -70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,691 | €14,067 | -€1,624 | -10.4% |
| Other operating charges | 640/8 | €9,028 | €4,270 | -€4,758 | -52.7% |
| Gross operating margin | 9900 | €96,225 | €50,675 | -€45,550 | -47.3% |
| Operating profit (loss) | 9901 | €9,640 | €14,210 | +€4,570 | +47.4% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €3,288 | €2,886 | -€402 | -12.2% |
| Recurring financial charges | 65 | €3,288 | €2,886 | -€402 | -12.2% |
| Profit (loss) for the period before taxes | 9903 | €6,353 | €11,324 | +€4,972 | +78.3% |
| Income taxes | 67/77 | €455 | €434 | -€21 | -4.7% |
| Profit (loss) for the period | 9904 | €5,898 | €10,891 | +€4,993 | +84.7% |
| Profit (loss) for the period to be appropriated | 9905 | €5,898 | €10,891 | +€4,993 | +84.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.