NLJ 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.
NLJ CONSULTING
Largest movements
- Cash +€58,704
up €58,704 (+5,986%), from €981 to €59,685
mainly Net result for the year (+€129,171) and Trade debts (+€41,460)
- Deferred charges and accrued income +€16,445
up €16,445 (+1,752%), from €939 to €17,384
- Receivables within one year +€4,603
up €4,603 (+16.9%), from €27,305 to €31,908
of which Other amounts receivable: +€17,737
- Tangible fixed assets -€1,580
down €1,580 (-77.6%), from €2,035 to €455
- Trade debts +€41,460
up €41,460 (+556%), from €7,461 to €48,921
- Tax, wage and social debts +€36,607
up €36,607 (+1,017%), from €3,600 to €40,207
- Gross operating margin +€104,921
up €104,921 (+270%), from €38,916 to €143,837
- Taxes +€9,392
up €9,392 (+25,773%), from €36 to €9,428
- Write-downs -€3,436
no longer reported in 2024 (was €3,436)
- Other operating charges +€2,753
up €2,753 (+223%), from €1,234 to €3,987
- Depreciation -€2,417
down €2,417 (-84.1%), from €2,872 to €455
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €31,622 | €109,433 | +€77,810 | +246% |
| Fixed assets | 21/28 | €2,398 | €455 | -€1,943 | -81.0% |
| Tangible fixed assets | 22/27 | €2,035 | €455 | -€1,580 | -77.6% |
| Furniture and vehicles | 24 | €2,035 | €455 | -€1,580 | -77.6% |
| Financial fixed assets | 28 | €363 | - | -€363 | |
| Current assets | 29/58 | €29,224 | €108,977 | +€79,753 | +273% |
| Amounts receivable within one year | 40/41 | €27,305 | €31,908 | +€4,603 | +16.9% |
| Trade receivables | 40 | €13,133 | - | -€13,133 | |
| Other amounts receivable | 41 | €14,172 | €31,908 | +€17,737 | +125% |
| Cash at bank and in hand | 54/58 | €981 | €59,685 | +€58,704 | +5,986% |
| Deferred charges and accrued income | 490/1 | €939 | €17,384 | +€16,445 | +1,752% |
| Total equity and liabilities | 10/49 | €31,622 | €109,433 | +€77,810 | +246% |
| Equity | 10/15 | €20,551 | €19,722 | -€829 | -4.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Contributions outside capital | 11 | €18,592 | €18,592 | = | 0.0% |
| Other | 1109/19 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €37 | €37 | = | 0.0% |
| Distributable reserves | 133 | €37 | €37 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,922 | €1,093 | -€829 | -43.1% |
| Amounts payable | 17/49 | €11,072 | €89,711 | +€78,639 | +710% |
| Amounts payable within one year | 42/48 | €11,072 | €89,711 | +€78,639 | +710% |
| Trade debts | 44 | €7,461 | €48,921 | +€41,460 | +556% |
| Suppliers | 440/4 | €7,461 | €48,921 | +€41,460 | +556% |
| Taxes, remuneration and social security | 45 | €3,600 | €40,207 | +€36,607 | +1,017% |
| Taxes | 450/3 | €3,600 | €40,207 | +€36,607 | +1,017% |
| Other amounts payable | 47/48 | €10 | €583 | +€572 | +5,585% |
| Non-recurring operating income | 76A | - | €4,875 | +€4,875 | |
| Remuneration, social security and pensions | 62 | - | €77 | +€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,872 | €455 | -€2,417 | -84.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,436 | - | -€3,436 | |
| Other operating charges | 640/8 | €1,234 | €3,987 | +€2,753 | +223% |
| Gross operating margin | 9900 | €38,916 | €143,837 | +€104,921 | +270% |
| Operating profit (loss) | 9901 | €31,373 | €139,317 | +€107,944 | +344% |
| Financial income | 75/76B | €37 | €41 | +€4 | +10.8% |
| Recurring financial income | 75 | €37 | €41 | +€4 | +10.8% |
| Financial charges | 65/66B | €1,537 | €759 | -€778 | -50.6% |
| Recurring financial charges | 65 | €1,537 | €759 | -€778 | -50.6% |
| Profit (loss) for the period before taxes | 9903 | €29,873 | €138,599 | +€108,726 | +364% |
| Income taxes | 67/77 | €36 | €9,428 | +€9,392 | +25,773% |
| Profit (loss) for the period | 9904 | €29,837 | €129,171 | +€99,335 | +333% |
| Profit (loss) for the period to be appropriated | 9905 | €29,837 | €129,171 | +€99,335 | +333% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.