NMA 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.
NMA CONSULT
Largest movements
- Receivables within one year +€17,144
up €17,144 (+100.1%), from €17,127 to €34,272
of which Other amounts receivable: +€15,068
- Deferred charges and accrued income +€7,357
up €7,357 (+328.8%), from €2,238 to €9,595
- Cash -€2,006
down €2,006 (-3.7%), from €53,677 to €51,671
mainly Contributions, distributions and other (-€40,000) and Receivables within one year (-€17,144)
- Other debts +€40,000
new in 2025: €40,000
- Tax, wage and social debts -€10,023
down €10,023 (-58.9%), from €17,022 to €6,999
- Profit (loss) carried forward -€7,673
down €7,673 (-14.5%), from €53,059 to €45,385
- Trade debts +€1,652
up €1,652 (+779.8%), from €212 to €1,864
- Financial charges +€3,205
up €3,205 (+220.1%), from €1,456 to €4,661
- Financial income +€704
up €704 (+368.9%), from €191 to €894
- Other operating charges +€673
up €673 (+111.8%), from €602 to €1,276
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 | €76,191 | €99,248 | +€23,057 | +30.3% |
| Fixed assets | 21/28 | €3,149 | €3,710 | +€561 | +17.8% |
| Tangible fixed assets | 22/27 | €3,149 | €3,710 | +€561 | +17.8% |
| Plant, machinery and equipment | 23 | €2,610 | €1,858 | -€753 | -28.8% |
| Furniture and vehicles | 24 | €539 | €1,853 | +€1,314 | +244.0% |
| Current assets | 29/58 | €73,042 | €95,538 | +€22,496 | +30.8% |
| Amounts receivable within one year | 40/41 | €17,127 | €34,272 | +€17,144 | +100.1% |
| Trade receivables | 40 | €9,058 | €11,133 | +€2,076 | +22.9% |
| Other amounts receivable | 41 | €8,070 | €23,138 | +€15,068 | +186.7% |
| Cash at bank and in hand | 54/58 | €53,677 | €51,671 | -€2,006 | -3.7% |
| Deferred charges and accrued income | 490/1 | €2,238 | €9,595 | +€7,357 | +328.8% |
| Total equity and liabilities | 10/49 | €76,191 | €99,248 | +€23,057 | +30.3% |
| Equity | 10/15 | €58,059 | €50,385 | -€7,673 | -13.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €53,059 | €45,385 | -€7,673 | -14.5% |
| Amounts payable | 17/49 | €18,132 | €48,863 | +€30,731 | +169.5% |
| Amounts payable within one year | 42/48 | €18,132 | €48,863 | +€30,731 | +169.5% |
| Current portion of amounts payable after more than one year | 42 | €898 | - | -€898 | |
| Trade debts | 44 | €212 | €1,864 | +€1,652 | +779.8% |
| Suppliers | 440/4 | €212 | €1,864 | +€1,652 | +779.8% |
| Taxes, remuneration and social security | 45 | €17,022 | €6,999 | -€10,023 | -58.9% |
| Taxes | 450/3 | €17,022 | €6,999 | -€10,023 | -58.9% |
| Other amounts payable | 47/48 | - | €40,000 | +€40,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,576 | €1,133 | -€443 | -28.1% |
| Other operating charges | 640/8 | €602 | €1,276 | +€673 | +111.8% |
| Gross operating margin | 9900 | €49,713 | €49,309 | -€403 | -0.8% |
| Operating profit (loss) | 9901 | €47,534 | €46,901 | -€633 | -1.3% |
| Financial income | 75/76B | €191 | €894 | +€704 | +368.9% |
| Recurring financial income | 75 | €191 | €894 | +€704 | +368.9% |
| Financial charges | 65/66B | €1,456 | €4,661 | +€3,205 | +220.1% |
| Recurring financial charges | 65 | €1,456 | €4,661 | +€3,205 | +220.1% |
| Profit (loss) for the period before taxes | 9903 | €46,269 | €43,134 | -€3,135 | -6.8% |
| Income taxes | 67/77 | €10,937 | €10,807 | -€129 | -1.2% |
| Profit (loss) for the period | 9904 | €35,332 | €32,327 | -€3,005 | -8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €35,332 | €32,327 | -€3,005 | -8.5% |
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 12 October 2026 via checked.be.