NML 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.
NML Consulting
Largest movements
- Receivables within one year +€8,151
up €8,151 (+135%), from €6,040 to €14,191
of which Trade receivables: +€7,246
- Tangible fixed assets -€6,704
down €6,704 (-100%), from €6,704 to €0
- Cash -€4,790
down €4,790 (-18.1%), from €26,445 to €21,655
mainly Receivables within one year (-€8,151) and Current portion of long-term debt (-€6,477)
- Current portion of long-term debt -€6,477
down €6,477 (-100%), from €6,477 to €0
- Tax, wage and social debts -€4,619
down €4,619 (-53.4%), from €8,655 to €4,036
of which Taxes: -€4,619
- Profit (loss) carried forward +€4,132
up €4,132, from €0 to €4,132
- Short-term financial debts +€2,510
new in 2025: €2,510
- Trade debts +€557
up €557 (+30.7%), from €1,814 to €2,371
- Gross operating margin -€7,478
down €7,478 (-35.4%), from €21,130 to €13,652
- Depreciation -€3,290
down €3,290 (-32.9%), from €9,993 to €6,704
- Taxes -€1,381
down €1,381 (-39.7%), from €3,477 to €2,095
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 | €39,189 | €35,846 | -€3,343 | -8.5% |
| Fixed assets | 21/28 | €6,704 | €0 | -€6,704 | -100% |
| Tangible fixed assets | 22/27 | €6,704 | €0 | -€6,704 | -100% |
| Furniture and vehicles | 24 | €6,704 | €0 | -€6,704 | -100% |
| Current assets | 29/58 | €32,485 | €35,846 | +€3,361 | +10.3% |
| Amounts receivable within one year | 40/41 | €6,040 | €14,191 | +€8,151 | +135% |
| Trade receivables | 40 | €6,040 | €13,286 | +€7,246 | +120% |
| Other amounts receivable | 41 | - | €905 | +€905 | |
| Cash at bank and in hand | 54/58 | €26,445 | €21,655 | -€4,790 | -18.1% |
| Total equity and liabilities | 10/49 | €39,189 | €35,846 | -€3,343 | -8.5% |
| Equity | 10/15 | €13,573 | €17,705 | +€4,132 | +30.4% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,573 | €3,573 | = | 0.0% |
| Distributable reserves | 133 | €3,573 | €3,573 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €4,132 | +€4,132 | |
| Amounts payable | 17/49 | €25,615 | €18,141 | -€7,474 | -29.2% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €25,615 | €18,141 | -€7,474 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €6,477 | €0 | -€6,477 | -100% |
| Financial debts | 43 | - | €2,510 | +€2,510 | |
| Credit institutions | 430/8 | - | €2,510 | +€2,510 | |
| Trade debts | 44 | €1,814 | €2,371 | +€557 | +30.7% |
| Suppliers | 440/4 | €1,814 | €2,371 | +€557 | +30.7% |
| Taxes, remuneration and social security | 45 | €8,655 | €4,036 | -€4,619 | -53.4% |
| Taxes | 450/3 | €6,376 | €1,758 | -€4,619 | -72.4% |
| Remuneration and social security | 454/9 | €2,278 | €2,278 | = | 0.0% |
| Other amounts payable | 47/48 | €8,669 | €9,224 | +€555 | +6.4% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,993 | €6,704 | -€3,290 | -32.9% |
| Other operating charges | 640/8 | €502 | €563 | +€60 | +12.0% |
| Gross operating margin | 9900 | €21,130 | €13,652 | -€7,478 | -35.4% |
| Operating profit (loss) | 9901 | €10,634 | €6,385 | -€4,249 | -40.0% |
| Financial income | 75/76B | €0 | €1 | +€1 | |
| Recurring financial income | 75 | €0 | €1 | +€1 | |
| Financial charges | 65/66B | €211 | €159 | -€52 | -24.7% |
| Recurring financial charges | 65 | €211 | €159 | -€52 | -24.7% |
| Profit (loss) for the period before taxes | 9903 | €10,423 | €6,227 | -€4,196 | -40.3% |
| Income taxes | 67/77 | €3,477 | €2,095 | -€1,381 | -39.7% |
| Profit (loss) for the period | 9904 | €6,946 | €4,132 | -€2,815 | -40.5% |
| Profit (loss) for the period to be appropriated | 9905 | €6,946 | €4,132 | -€2,815 | -40.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.