NMB 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.
NMB Consulting
Largest movements
- Deferred charges and accrued income +€5,215
up €5,215 (+2,655%), from €196 to €5,411
- Tangible fixed assets +€1,446
up €1,446 (+76.8%), from €1,882 to €3,327
of which Other tangible fixed assets: +€2,445
- Cash -€1,041
down €1,041 (-2.1%), from €49,230 to €48,189
mainly Contributions, distributions and other (-€50,000) and Deferred charges and accrued income (-€5,215)
- Receivables within one year -€1,028
down €1,028 (-7.9%), from €13,036 to €12,009
of which Trade receivables: -€2,836
- Other debts +€25,000
up €25,000 (+100%), from €25,000 to €50,000
- Profit (loss) carried forward -€16,840
down €16,840 (-74.5%), from €22,589 to €5,750
- Tax, wage and social debts -€2,563
down €2,563 (-19.8%), from €12,922 to €10,358
of which Taxes: -€2,512
- Trade debts -€1,006
down €1,006 (-54.9%), from €1,833 to €828
- Gross operating margin +€5,636
up €5,636 (+13.9%), from €40,414 to €46,050
- Financial charges +€1,193
up €1,193 (+288%), from €414 to €1,607
- Depreciation +€828
up €828 (+143%), from €578 to €1,406
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 | €64,344 | €68,935 | +€4,591 | +7.1% |
| Fixed assets | 21/28 | €1,882 | €3,327 | +€1,446 | +76.8% |
| Tangible fixed assets | 22/27 | €1,882 | €3,327 | +€1,446 | +76.8% |
| Furniture and vehicles | 24 | €1,882 | €882 | -€999 | -53.1% |
| Other tangible fixed assets | 26 | - | €2,445 | +€2,445 | |
| Current assets | 29/58 | €62,463 | €65,608 | +€3,145 | +5.0% |
| Amounts receivable within one year | 40/41 | €13,036 | €12,009 | -€1,028 | -7.9% |
| Trade receivables | 40 | €13,036 | €10,200 | -€2,836 | -21.8% |
| Other amounts receivable | 41 | - | €1,808 | +€1,808 | |
| Cash at bank and in hand | 54/58 | €49,230 | €48,189 | -€1,041 | -2.1% |
| Deferred charges and accrued income | 490/1 | €196 | €5,411 | +€5,215 | +2,655% |
| Total equity and liabilities | 10/49 | €64,344 | €68,935 | +€4,591 | +7.1% |
| Equity | 10/15 | €24,589 | €7,750 | -€16,840 | -68.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,589 | €5,750 | -€16,840 | -74.5% |
| Amounts payable | 17/49 | €39,755 | €61,186 | +€21,431 | +53.9% |
| Amounts payable within one year | 42/48 | €39,755 | €61,186 | +€21,431 | +53.9% |
| Trade debts | 44 | €1,833 | €828 | -€1,006 | -54.9% |
| Suppliers | 440/4 | €1,833 | €828 | -€1,006 | -54.9% |
| Taxes, remuneration and social security | 45 | €12,922 | €10,358 | -€2,563 | -19.8% |
| Taxes | 450/3 | €10,771 | €8,258 | -€2,512 | -23.3% |
| Remuneration and social security | 454/9 | €2,151 | €2,100 | -€51 | -2.4% |
| Other amounts payable | 47/48 | €25,000 | €50,000 | +€25,000 | +100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €578 | €1,406 | +€828 | +143% |
| Other operating charges | 640/8 | €676 | €627 | -€49 | -7.3% |
| Gross operating margin | 9900 | €40,414 | €46,050 | +€5,636 | +13.9% |
| Operating profit (loss) | 9901 | €39,160 | €44,017 | +€4,857 | +12.4% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €414 | €1,607 | +€1,193 | +288% |
| Recurring financial charges | 65 | €414 | €1,607 | +€1,193 | +288% |
| Profit (loss) for the period before taxes | 9903 | €38,745 | €42,410 | +€3,665 | +9.5% |
| Income taxes | 67/77 | €9,444 | €9,250 | -€194 | -2.1% |
| Profit (loss) for the period | 9904 | €29,301 | €33,160 | +€3,859 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €29,301 | €33,160 | +€3,859 | +13.2% |
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 24 October 2026 via checked.be.