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
- Receivables within one year -€32,493
down €32,493 (-51.3%), from €63,374 to €30,880
of which Other amounts receivable: -€32,797
- Tangible fixed assets -€16,581
down €16,581 (-31.6%), from €52,497 to €35,915
of which Furniture and vehicles: -€15,917
- Profit (loss) carried forward -€30,006
down €30,006 (-47.9%), from €62,606 to €32,600
- Debts after one year -€17,488
down €17,488 (-45.5%), from €38,469 to €20,981
- Tax, wage and social debts -€4,514
down €4,514 (-59.8%), from €7,553 to €3,039
- Current portion of long-term debt +€3,551
up €3,551 (+18.9%), from €18,836 to €22,388
- Financial charges +€28,356
up €28,356 (+79.3%), from €35,747 to €64,103
- Gross operating margin -€13,341
down €13,341 (-21.0%), from €63,424 to €50,084
- Taxes -€3,352
down €3,352 (-94.6%), from €3,542 to €191
- Financial income -€1,514
down €1,514 (-50.6%), from €2,994 to €1,480
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 | €132,467 | €84,173 | -€48,294 | -36.5% |
| Fixed assets | 21/28 | €52,497 | €35,915 | -€16,581 | -31.6% |
| Tangible fixed assets | 22/27 | €52,497 | €35,915 | -€16,581 | -31.6% |
| Plant, machinery and equipment | 23 | €5,700 | €5,036 | -€664 | -11.7% |
| Furniture and vehicles | 24 | €46,797 | €30,880 | -€15,917 | -34.0% |
| Current assets | 29/58 | €79,970 | €48,258 | -€31,712 | -39.7% |
| Amounts receivable within one year | 40/41 | €63,374 | €30,880 | -€32,493 | -51.3% |
| Trade receivables | 40 | €11,374 | €11,678 | +€303 | +2.7% |
| Other amounts receivable | 41 | €51,999 | €19,202 | -€32,797 | -63.1% |
| Cash at bank and in hand | 54/58 | €15,162 | €15,463 | +€301 | +2.0% |
| Deferred charges and accrued income | 490/1 | €1,435 | €1,915 | +€480 | +33.4% |
| Total equity and liabilities | 10/49 | €132,467 | €84,173 | -€48,294 | -36.5% |
| Equity | 10/15 | €64,606 | €34,600 | -€30,006 | -46.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,606 | €32,600 | -€30,006 | -47.9% |
| Amounts payable | 17/49 | €67,861 | €49,573 | -€18,288 | -26.9% |
| Amounts payable after more than one year | 17 | €38,469 | €20,981 | -€17,488 | -45.5% |
| Financial debts | 170/4 | €38,469 | €20,981 | -€17,488 | -45.5% |
| Amounts payable within one year | 42/48 | €29,392 | €28,592 | -€800 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €18,836 | €22,388 | +€3,551 | +18.9% |
| Trade debts | 44 | €3,002 | €3,166 | +€163 | +5.4% |
| Suppliers | 440/4 | €3,002 | €3,166 | +€163 | +5.4% |
| Taxes, remuneration and social security | 45 | €7,553 | €3,039 | -€4,514 | -59.8% |
| Taxes | 450/3 | €7,553 | €3,039 | -€4,514 | -59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,869 | €16,581 | -€288 | -1.7% |
| Other operating charges | 640/8 | €285 | €695 | +€409 | +143% |
| Gross operating margin | 9900 | €63,424 | €50,084 | -€13,341 | -21.0% |
| Operating profit (loss) | 9901 | €46,270 | €32,808 | -€13,462 | -29.1% |
| Financial income | 75/76B | €2,994 | €1,480 | -€1,514 | -50.6% |
| Recurring financial income | 75 | €2,994 | €1,480 | -€1,514 | -50.6% |
| Financial charges | 65/66B | €35,747 | €64,103 | +€28,356 | +79.3% |
| Recurring financial charges | 65 | €35,747 | €64,103 | +€28,356 | +79.3% |
| Profit (loss) for the period before taxes | 9903 | €13,517 | -€29,815 | -€43,332 | |
| Income taxes | 67/77 | €3,542 | €191 | -€3,352 | -94.6% |
| Profit (loss) for the period | 9904 | €9,975 | -€30,006 | -€39,981 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,975 | -€30,006 | -€39,981 |
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 23 October 2026 via checked.be.