NLJ 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.
NLJ Consult
Largest movements
- Cash +€4,374
up €4,374 (+12.2%), from €35,740 to €40,115
mainly Net result for the year (+€30,806) and Depreciation (+€1,718)
- Tangible fixed assets -€1,718
down €1,718 (-63.2%), from €2,721 to €1,002
of which Plant, machinery and equipment: -€983
- Deferred charges and accrued income +€1,436
up €1,436 (+34.5%), from €4,164 to €5,600
- Profit (loss) carried forward +€2,106
up €2,106 (+7.3%), from €28,726 to €30,832
- Trade debts +€1,306
up €1,306 (+111%), from €1,179 to €2,485
- Other debts +€816
new in 2025: €816
- Gross operating margin +€3,549
up €3,549 (+8.9%), from €39,688 to €43,237
- Financial charges +€1,048
up €1,048 (+314%), from €334 to €1,381
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 | €42,661 | €46,737 | +€4,076 | +9.6% |
| Fixed assets | 21/28 | €2,721 | €1,002 | -€1,718 | -63.2% |
| Tangible fixed assets | 22/27 | €2,721 | €1,002 | -€1,718 | -63.2% |
| Plant, machinery and equipment | 23 | €1,095 | €112 | -€983 | -89.8% |
| Furniture and vehicles | 24 | €1,626 | €891 | -€735 | -45.2% |
| Current assets | 29/58 | €39,940 | €45,735 | +€5,795 | +14.5% |
| Amounts receivable within one year | 40/41 | €35 | €20 | -€15 | -43.7% |
| Trade receivables | 40 | - | €20 | +€20 | |
| Other amounts receivable | 41 | €35 | - | -€35 | |
| Cash at bank and in hand | 54/58 | €35,740 | €40,115 | +€4,374 | +12.2% |
| Deferred charges and accrued income | 490/1 | €4,164 | €5,600 | +€1,436 | +34.5% |
| Total equity and liabilities | 10/49 | €42,661 | €46,737 | +€4,076 | +9.6% |
| Equity | 10/15 | €32,726 | €34,832 | +€2,106 | +6.4% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €28,726 | €30,832 | +€2,106 | +7.3% |
| Amounts payable | 17/49 | €9,935 | €11,905 | +€1,970 | +19.8% |
| Amounts payable within one year | 42/48 | €9,916 | €11,905 | +€1,989 | +20.1% |
| Trade debts | 44 | €1,179 | €2,485 | +€1,306 | +111% |
| Suppliers | 440/4 | €1,179 | €2,485 | +€1,306 | +111% |
| Taxes, remuneration and social security | 45 | €8,738 | €8,604 | -€134 | -1.5% |
| Taxes | 450/3 | €8,738 | €8,604 | -€134 | -1.5% |
| Other amounts payable | 47/48 | - | €816 | +€816 | |
| Accrued charges and deferred income | 492/3 | €19 | - | -€19 | |
| Non-recurring operating income | 76A | - | €8,046 | +€8,046 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,768 | €1,718 | -€50 | -2.8% |
| Other operating charges | 640/8 | €644 | €660 | +€16 | +2.5% |
| Gross operating margin | 9900 | €39,688 | €43,237 | +€3,549 | +8.9% |
| Operating profit (loss) | 9901 | €37,276 | €40,859 | +€3,583 | +9.6% |
| Financial income | 75/76B | €52 | €12 | -€40 | -76.5% |
| Recurring financial income | 75 | €52 | €12 | -€40 | -76.5% |
| Financial charges | 65/66B | €334 | €1,381 | +€1,048 | +314% |
| Recurring financial charges | 65 | €334 | €1,381 | +€1,048 | +314% |
| Profit (loss) for the period before taxes | 9903 | €36,994 | €39,490 | +€2,495 | +6.7% |
| Income taxes | 67/77 | €8,376 | €8,683 | +€307 | +3.7% |
| Profit (loss) for the period | 9904 | €28,618 | €30,806 | +€2,188 | +7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €28,618 | €30,806 | +€2,188 | +7.6% |
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.