NLV 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.
NLV CONSULTING
Largest movements
- Receivables within one year +€53,556
up €53,556 (+41.4%), from €129,301 to €182,857
of which Other amounts receivable: +€53,556
- Cash -€11,966
down €11,966 (-33.3%), from €35,938 to €23,972
mainly Receivables within one year (-€53,556) and Contributions, distributions and other (-€52,973)
- Reserves -€52,973
down €52,973 (-23.7%), from €223,814 to €170,841
- Other debts +€52,973
up €52,973, from €0 to €52,973
- Profit (loss) carried forward +€27,967
up €27,967 (+15.5%), from €180,606 to €208,572
- Debts after one year +€22,772
up €22,772 (+2,071%), from €1,100 to €23,872
- Tax, wage and social debts -€19,119
down €19,119 (-39.1%), from €48,902 to €29,783
- Gross operating margin -€16,154
down €16,154 (-30.3%), from €53,381 to €37,227
- Financial income +€6,458
up €6,458 (+923%), from €699 to €7,157
- Taxes -€3,128
down €3,128 (-19.0%), from €16,455 to €13,328
- Depreciation +€569
up €569 (+113%), from €502 to €1,071
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 | €464,675 | €506,549 | +€41,874 | +9.0% |
| Fixed assets | 21/28 | €299,351 | €299,308 | -€43 | 0.0% |
| Tangible fixed assets | 22/27 | €1,988 | €1,945 | -€43 | -2.2% |
| Furniture and vehicles | 24 | €1,988 | €1,945 | -€43 | -2.2% |
| Financial fixed assets | 28 | €297,363 | €297,363 | = | 0.0% |
| Current assets | 29/58 | €165,324 | €207,241 | +€41,917 | +25.4% |
| Amounts receivable within one year | 40/41 | €129,301 | €182,857 | +€53,556 | +41.4% |
| Trade receivables | 40 | €11,490 | €11,490 | = | 0.0% |
| Other amounts receivable | 41 | €117,811 | €171,367 | +€53,556 | +45.5% |
| Cash at bank and in hand | 54/58 | €35,938 | €23,972 | -€11,966 | -33.3% |
| Deferred charges and accrued income | 490/1 | €85 | €412 | +€327 | +383% |
| Total equity and liabilities | 10/49 | €464,675 | €506,549 | +€41,874 | +9.0% |
| Equity | 10/15 | €410,619 | €385,613 | -€25,006 | -6.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €223,814 | €170,841 | -€52,973 | -23.7% |
| Distributable reserves | 133 | €223,814 | €170,841 | -€52,973 | -23.7% |
| Profit (loss) carried forward | 14 | €180,606 | €208,572 | +€27,967 | +15.5% |
| Amounts payable | 17/49 | €54,056 | €120,935 | +€66,880 | +124% |
| Amounts payable after more than one year | 17 | €1,100 | €23,872 | +€22,772 | +2,071% |
| Financial debts | 170/4 | €1,100 | €23,872 | +€22,772 | +2,071% |
| Amounts payable within one year | 42/48 | €52,569 | €96,663 | +€44,095 | +83.9% |
| Current portion of amounts payable after more than one year | 42 | €2,109 | €6,765 | +€4,657 | +221% |
| Financial debts | 43 | - | €3,801 | +€3,801 | |
| Credit institutions | 430/8 | - | €3,801 | +€3,801 | |
| Trade debts | 44 | €1,558 | €3,342 | +€1,784 | +115% |
| Suppliers | 440/4 | €1,558 | €3,342 | +€1,784 | +115% |
| Taxes, remuneration and social security | 45 | €48,902 | €29,783 | -€19,119 | -39.1% |
| Taxes | 450/3 | €48,902 | €29,783 | -€19,119 | -39.1% |
| Other amounts payable | 47/48 | €0 | €52,973 | +€52,973 | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Remuneration, social security and pensions | 62 | €400 | €0 | -€400 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €502 | €1,071 | +€569 | +113% |
| Other operating charges | 640/8 | €894 | €687 | -€207 | -23.2% |
| Gross operating margin | 9900 | €53,381 | €37,227 | -€16,154 | -30.3% |
| Operating profit (loss) | 9901 | €51,585 | €35,469 | -€16,116 | -31.2% |
| Financial income | 75/76B | €699 | €7,157 | +€6,458 | +923% |
| Recurring financial income | 75 | €699 | €7,157 | +€6,458 | +923% |
| Financial charges | 65/66B | €995 | €1,331 | +€337 | +33.8% |
| Recurring financial charges | 65 | €995 | €1,331 | +€337 | +33.8% |
| Profit (loss) for the period before taxes | 9903 | €51,290 | €41,295 | -€9,995 | -19.5% |
| Income taxes | 67/77 | €16,455 | €13,328 | -€3,128 | -19.0% |
| Profit (loss) for the period | 9904 | €34,834 | €27,967 | -€6,867 | -19.7% |
| Profit (loss) for the period to be appropriated | 9905 | €34,834 | €27,967 | -€6,867 | -19.7% |
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 30 October 2026 via checked.be.