NMS 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.
NMS CONSULTING
Largest movements
- Cash +€89,312
up €89,312 (+76.3%), from €117,015 to €206,327
mainly Net result for the year (+€125,042) and Depreciation (+€14,541)
- Tangible fixed assets -€8,791
down €8,791 (-15.4%), from €56,997 to €48,207
of which Furniture and vehicles: -€7,776
- Receivables within one year -€8,253
down €8,253 (-34.4%), from €23,975 to €15,722
of which Trade receivables: -€7,335
- Reserves +€125,042
new in 2026: €125,042
- Other debts -€48,207
down €48,207 (-31.8%), from €151,589 to €103,381
- Debts after one year -€9,469
down €9,469 (-40.2%), from €23,549 to €14,079
- Tax, wage and social debts +€4,246
up €4,246 (+30.0%), from €14,172 to €18,418
- Gross operating margin +€55,586
up €55,586 (+45.3%), from €122,670 to €178,256
- Taxes +€13,513
up €13,513 (+55.1%), from €24,518 to €38,031
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €202,264 | €274,847 | +€72,583 | +35.9% |
| Fixed assets | 21/28 | €56,997 | €48,207 | -€8,791 | -15.4% |
| Tangible fixed assets | 22/27 | €56,997 | €48,207 | -€8,791 | -15.4% |
| Plant, machinery and equipment | 23 | €14,105 | €13,089 | -€1,015 | -7.2% |
| Furniture and vehicles | 24 | €42,893 | €35,117 | -€7,776 | -18.1% |
| Current assets | 29/58 | €145,267 | €226,641 | +€81,374 | +56.0% |
| Amounts receivable within one year | 40/41 | €23,975 | €15,722 | -€8,253 | -34.4% |
| Trade receivables | 40 | €22,775 | €15,440 | -€7,335 | -32.2% |
| Other amounts receivable | 41 | €1,200 | €283 | -€917 | -76.5% |
| Cash at bank and in hand | 54/58 | €117,015 | €206,327 | +€89,312 | +76.3% |
| Deferred charges and accrued income | 490/1 | €4,277 | €4,592 | +€314 | +7.4% |
| Total equity and liabilities | 10/49 | €202,264 | €274,847 | +€72,583 | +35.9% |
| Equity | 10/15 | €1,000 | €126,042 | +€125,042 | +12504.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | - | €125,042 | +€125,042 | |
| Distributable reserves | 133 | - | €125,042 | +€125,042 | |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €201,264 | €148,805 | -€52,459 | -26.1% |
| Amounts payable after more than one year | 17 | €23,549 | €14,079 | -€9,469 | -40.2% |
| Financial debts | 170/4 | €23,549 | €14,079 | -€9,469 | -40.2% |
| Amounts payable within one year | 42/48 | €177,715 | €134,725 | -€42,990 | -24.2% |
| Current portion of amounts payable after more than one year | 42 | €9,098 | €9,469 | +€371 | +4.1% |
| Trade debts | 44 | €2,857 | €3,457 | +€600 | +21.0% |
| Suppliers | 440/4 | €2,857 | €3,457 | +€600 | +21.0% |
| Taxes, remuneration and social security | 45 | €14,172 | €18,418 | +€4,246 | +30.0% |
| Taxes | 450/3 | €14,172 | €18,418 | +€4,246 | +30.0% |
| Other amounts payable | 47/48 | €151,589 | €103,381 | -€48,207 | -31.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,528 | €14,541 | +€1,013 | +7.5% |
| Other operating charges | 640/8 | €22 | €26 | +€4 | +17.9% |
| Gross operating margin | 9900 | €122,670 | €178,256 | +€55,586 | +45.3% |
| Operating profit (loss) | 9901 | €109,119 | €163,689 | +€54,569 | +50.0% |
| Financial income | 75/76B | €893 | €1,043 | +€151 | +16.9% |
| Recurring financial income | 75 | €893 | €1,043 | +€151 | +16.9% |
| Financial charges | 65/66B | €1,798 | €1,658 | -€139 | -7.8% |
| Recurring financial charges | 65 | €1,798 | €1,658 | -€139 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €108,214 | €163,073 | +€54,859 | +50.7% |
| Income taxes | 67/77 | €24,518 | €38,031 | +€13,513 | +55.1% |
| Profit (loss) for the period | 9904 | €83,696 | €125,042 | +€41,347 | +49.4% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €83,696 | €125,042 | +€41,347 | +49.4% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2025 and 30 June 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.