NM 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.
NM Consulting
Largest movements
- Receivables within one year +€6,508
up €6,508 (+33.3%), from €19,529 to €26,037
of which Other amounts receivable: +€10,316
- Cash +€5,922
up €5,922 (+135%), from €4,371 to €10,292
mainly Net result for the year (+€15,119) and Other debts (+€10,961)
- Deferred charges and accrued income -€1,657
down €1,657 (-53.1%), from €3,119 to €1,462
- Tangible fixed assets -€628
down €628 (-97.9%), from €641 to €14
- Reserves +€12,644
up €12,644 (+506%), from €2,500 to €15,144
of which Distributable reserves: +€15,144
- Other debts +€10,961
up €10,961 (+1,330%), from €824 to €11,786
- Profit (loss) carried forward -€9,310
down €9,310 (-100%), from €9,310 to €0
- Trade debts -€3,306
down €3,306 (-75.1%), from €4,401 to €1,094
- Tax, wage and social debts -€2,791
down €2,791 (-29.0%), from €9,625 to €6,834
- Gross operating margin +€9,708
up €9,708 (+58.3%), from €16,658 to €26,366
- Taxes +€3,778
up €3,778 (+160%), from €2,361 to €6,139
- Staff costs -€3,682
down €3,682 (-100%), from €3,682 to €0
- Financial income -€1,372
down €1,372 (-80.8%), from €1,697 to €325
- Financial charges -€1,056
down €1,056 (-35.6%), from €2,965 to €1,910
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 | €27,661 | €37,806 | +€10,145 | +36.7% |
| Fixed assets | 21/28 | €641 | €14 | -€628 | -97.9% |
| Tangible fixed assets | 22/27 | €641 | €14 | -€628 | -97.9% |
| Furniture and vehicles | 24 | €641 | €14 | -€628 | -97.9% |
| Current assets | 29/58 | €27,019 | €37,792 | +€10,773 | +39.9% |
| Amounts receivable within one year | 40/41 | €19,529 | €26,037 | +€6,508 | +33.3% |
| Trade receivables | 40 | €8,521 | €4,712 | -€3,808 | -44.7% |
| Other amounts receivable | 41 | €11,009 | €21,325 | +€10,316 | +93.7% |
| Cash at bank and in hand | 54/58 | €4,371 | €10,292 | +€5,922 | +135% |
| Deferred charges and accrued income | 490/1 | €3,119 | €1,462 | -€1,657 | -53.1% |
| Total equity and liabilities | 10/49 | €27,661 | €37,806 | +€10,145 | +36.7% |
| Equity | 10/15 | €12,810 | €16,144 | +€3,334 | +26.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Contributions outside capital | 11 | €1,000 | - | -€1,000 | |
| Other | 1109/19 | €1,000 | - | -€1,000 | |
| Reserves | 13 | €2,500 | €15,144 | +€12,644 | +506% |
| Non-distributable reserves | 130/1 | €2,500 | - | -€2,500 | |
| Reserves not available under the articles | 1311 | €2,500 | - | -€2,500 | |
| Distributable reserves | 133 | - | €15,144 | +€15,144 | |
| Profit (loss) carried forward | 14 | €9,310 | €0 | -€9,310 | -100% |
| Amounts payable | 17/49 | €14,850 | €21,662 | +€6,811 | +45.9% |
| Amounts payable within one year | 42/48 | €14,850 | €21,662 | +€6,811 | +45.9% |
| Current portion of amounts payable after more than one year | 42 | - | €1,000 | +€1,000 | |
| Financial debts | 43 | - | €948 | +€948 | |
| Credit institutions | 430/8 | - | €948 | +€948 | |
| Trade debts | 44 | €4,401 | €1,094 | -€3,306 | -75.1% |
| Suppliers | 440/4 | €4,401 | €1,094 | -€3,306 | -75.1% |
| Taxes, remuneration and social security | 45 | €9,625 | €6,834 | -€2,791 | -29.0% |
| Taxes | 450/3 | €9,625 | €6,834 | -€2,791 | -29.0% |
| Other amounts payable | 47/48 | €824 | €11,786 | +€10,961 | +1,330% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €3,682 | €0 | -€3,682 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €614 | €628 | +€14 | +2.2% |
| Other operating charges | 640/8 | €3,755 | €2,896 | -€859 | -22.9% |
| Gross operating margin | 9900 | €16,658 | €26,366 | +€9,708 | +58.3% |
| Operating profit (loss) | 9901 | €8,607 | €22,843 | +€14,235 | +165% |
| Financial income | 75/76B | €1,697 | €325 | -€1,372 | -80.8% |
| Recurring financial income | 75 | €1,697 | €325 | -€1,372 | -80.8% |
| Financial charges | 65/66B | €2,965 | €1,910 | -€1,056 | -35.6% |
| Recurring financial charges | 65 | €2,965 | €1,910 | -€1,056 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €7,339 | €21,258 | +€13,919 | +190% |
| Income taxes | 67/77 | €2,361 | €6,139 | +€3,778 | +160% |
| Profit (loss) for the period | 9904 | €4,978 | €15,119 | +€10,141 | +204% |
| Profit (loss) for the period to be appropriated | 9905 | €4,978 | €15,119 | +€10,141 | +204% |
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 14 October 2026 via checked.be.