NMA 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.
NMA Consulting
Largest movements
- Cash +€8,718
up €8,718 (+16.7%), from €52,276 to €60,993
mainly Net result for the year (+€15,538) and Trade debts (+€6,362)
- Tangible fixed assets +€1,688
up €1,688 (+8.1%), from €20,956 to €22,644
of which Plant, machinery and equipment: +€4,747
- Reserves +€15,538
up €15,538 (+14.1%), from €109,940 to €125,478
- Trade debts +€6,362
up €6,362 (+330%), from €1,927 to €8,289
- Debts after one year -€5,647
down €5,647 (-97.8%), from €5,775 to €128
- Tax, wage and social debts -€5,542
down €5,542 (-50.8%), from €10,909 to €5,367
- Gross operating margin -€4,380
down €4,380 (-15.9%), from €27,613 to €23,233
- Depreciation +€1,991
up €1,991 (+60.2%), from €3,309 to €5,300
- Taxes -€1,425
down €1,425 (-24.1%), from €5,912 to €4,487
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 | €138,956 | €149,910 | +€10,954 | +7.9% |
| Fixed assets | 21/28 | €20,956 | €22,644 | +€1,688 | +8.1% |
| Tangible fixed assets | 22/27 | €20,956 | €22,644 | +€1,688 | +8.1% |
| Plant, machinery and equipment | 23 | €1,138 | €5,885 | +€4,747 | +417% |
| Furniture and vehicles | 24 | €17,887 | €15,038 | -€2,848 | -15.9% |
| Leasing and similar rights | 25 | €1,931 | €1,721 | -€210 | -10.9% |
| Current assets | 29/58 | €118,000 | €127,265 | +€9,265 | +7.9% |
| Amounts receivable within one year | 40/41 | €63,784 | €64,492 | +€708 | +1.1% |
| Trade receivables | 40 | €11,417 | €5,974 | -€5,443 | -47.7% |
| Other amounts receivable | 41 | €52,367 | €58,518 | +€6,151 | +11.7% |
| Cash at bank and in hand | 54/58 | €52,276 | €60,993 | +€8,718 | +16.7% |
| Deferred charges and accrued income | 490/1 | €1,940 | €1,780 | -€160 | -8.3% |
| Total equity and liabilities | 10/49 | €138,956 | €149,910 | +€10,954 | +7.9% |
| Equity | 10/15 | €114,940 | €130,478 | +€15,538 | +13.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €109,940 | €125,478 | +€15,538 | +14.1% |
| Distributable reserves | 133 | €109,940 | €125,478 | +€15,538 | +14.1% |
| Amounts payable | 17/49 | €24,016 | €19,431 | -€4,585 | -19.1% |
| Amounts payable after more than one year | 17 | €5,775 | €128 | -€5,647 | -97.8% |
| Financial debts | 170/4 | €5,775 | €128 | -€5,647 | -97.8% |
| Amounts payable within one year | 42/48 | €18,241 | €19,303 | +€1,062 | +5.8% |
| Current portion of amounts payable after more than one year | 42 | €5,405 | €5,647 | +€242 | +4.5% |
| Trade debts | 44 | €1,927 | €8,289 | +€6,362 | +330% |
| Suppliers | 440/4 | €1,927 | €8,289 | +€6,362 | +330% |
| Taxes, remuneration and social security | 45 | €10,909 | €5,367 | -€5,542 | -50.8% |
| Taxes | 450/3 | €10,909 | €5,367 | -€5,542 | -50.8% |
| Non-recurring operating income | 76A | €3,109 | - | -€3,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,309 | €5,300 | +€1,991 | +60.2% |
| Other operating charges | 640/8 | €318 | €164 | -€153 | -48.3% |
| Gross operating margin | 9900 | €27,613 | €23,233 | -€4,380 | -15.9% |
| Operating profit (loss) | 9901 | €23,986 | €17,768 | -€6,218 | -25.9% |
| Financial income | 75/76B | €2,984 | €2,952 | -€32 | -1.1% |
| Recurring financial income | 75 | €2,984 | €2,952 | -€32 | -1.1% |
| Financial charges | 65/66B | €726 | €695 | -€31 | -4.3% |
| Recurring financial charges | 65 | €726 | €695 | -€31 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €26,245 | €20,025 | -€6,220 | -23.7% |
| Income taxes | 67/77 | €5,912 | €4,487 | -€1,425 | -24.1% |
| Profit (loss) for the period | 9904 | €20,333 | €15,538 | -€4,795 | -23.6% |
| Profit (loss) for the period to be appropriated | 9905 | €20,333 | €15,538 | -€4,795 | -23.6% |
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 28 October 2026 via checked.be.