NM CONSULTING: what changed
Two fiscal 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
- Cash -€314,690
down €314,690 (-95.9%), from €328,282 to €13,592
mainly Current investments (-€208,903) and Other debts (-€90,920)
- Current investments +€208,903
up €208,903, from €0 to €208,903
- Tangible fixed assets +€45,263
up €45,263 (+92.1%), from €49,165 to €94,428
- Receivables within one year -€28,918
down €28,918 (-48.8%), from €59,275 to €30,356
of which Trade receivables: -€23,110
- Other debts -€90,920
down €90,920 (-82.2%), from €110,640 to €19,720
- Tax, wage and social debts +€8,520
up €8,520 (+53.0%), from €16,070 to €24,589
- Gross operating margin -€15,370
down €15,370 (-10.4%), from €147,120 to €131,750
- Depreciation +€4,829
up €4,829 (+40.4%), from €11,938 to €16,767
- Financial income -€3,602
down €3,602 (-40.1%), from €8,975 to €5,372
- Financial charges +€1,669
up €1,669 (+665.7%), from €251 to €1,920
- Taxes -€1,552
down €1,552 (-4.8%), from €32,146 to €30,594
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.
Cash bridge derived
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 | €436,805 | €350,801 | -€86,005 | -19.7% |
| Fixed assets | 21/28 | €49,165 | €94,428 | +€45,263 | +92.1% |
| Tangible fixed assets | 22/27 | €49,165 | €94,428 | +€45,263 | +92.1% |
| Furniture and vehicles | 24 | €49,165 | €94,428 | +€45,263 | +92.1% |
| Current assets | 29/58 | €387,641 | €256,373 | -€131,268 | -33.9% |
| Amounts receivable within one year | 40/41 | €59,275 | €30,356 | -€28,918 | -48.8% |
| Trade receivables | 40 | €49,920 | €26,810 | -€23,110 | -46.3% |
| Other amounts receivable | 41 | €9,355 | €3,546 | -€5,809 | -62.1% |
| Current investments | 50/53 | €0 | €208,903 | +€208,903 | |
| Cash at bank and in hand | 54/58 | €328,282 | €13,592 | -€314,690 | -95.9% |
| Deferred charges and accrued income | 490/1 | €85 | €3,521 | +€3,437 | +4063.0% |
| Total equity and liabilities | 10/49 | €436,805 | €350,801 | -€86,005 | -19.7% |
| Equity | 10/15 | €308,981 | €305,218 | -€3,762 | -1.2% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €304,000 | €304,000 | = | 0.0% |
| Distributable reserves | 133 | €304,000 | €304,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,980 | €1,217 | -€3,762 | -75.6% |
| Amounts payable | 17/49 | €127,825 | €45,583 | -€82,242 | -64.3% |
| Amounts payable within one year | 42/48 | €127,825 | €45,583 | -€82,242 | -64.3% |
| Trade debts | 44 | €1,115 | €1,274 | +€158 | +14.2% |
| Suppliers | 440/4 | €1,115 | €1,274 | +€158 | +14.2% |
| Taxes, remuneration and social security | 45 | €16,070 | €24,589 | +€8,520 | +53.0% |
| Taxes | 450/3 | €16,070 | €24,589 | +€8,520 | +53.0% |
| Other amounts payable | 47/48 | €110,640 | €19,720 | -€90,920 | -82.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,938 | €16,767 | +€4,829 | +40.4% |
| Other operating charges | 640/8 | €1,113 | €2,103 | +€991 | +89.1% |
| Gross operating margin | 9900 | €147,120 | €131,750 | -€15,370 | -10.4% |
| Operating profit (loss) | 9901 | €134,069 | €112,879 | -€21,190 | -15.8% |
| Financial income | 75/76B | €8,975 | €5,372 | -€3,602 | -40.1% |
| Recurring financial income | 75 | €8,975 | €5,372 | -€3,602 | -40.1% |
| Financial charges | 65/66B | €251 | €1,920 | +€1,669 | +665.7% |
| Recurring financial charges | 65 | €251 | €1,920 | +€1,669 | +665.7% |
| Profit (loss) for the period before taxes | 9903 | €142,793 | €116,331 | -€26,462 | -18.5% |
| Income taxes | 67/77 | €32,146 | €30,594 | -€1,552 | -4.8% |
| Profit (loss) for the period | 9904 | €110,647 | €85,738 | -€24,909 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €110,647 | €85,738 | -€24,909 | -22.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.