NND 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.
NND Consulting
Largest movements
- Receivables within one year -€22,694
down €22,694 (-44.8%), from €50,709 to €28,015
of which Trade receivables: -€25,541
- Cash -€1,534
down €1,534 (-1.6%), from €93,813 to €92,279
mainly Contributions, distributions and other (-€105,208) and Tax, wage and social debts (-€21,775)
- Tangible fixed assets +€1,500
new in 2025: €1,500
- Tax, wage and social debts -€21,775
down €21,775 (-60.7%), from €35,854 to €14,080
- Other debts -€3,360
no longer reported in 2025 (was €3,360)
- Profit (loss) carried forward +€2,565
up €2,565 (+2.4%), from €105,208 to €107,773
- Gross operating margin +€9,102
up €9,102 (+6.7%), from €136,455 to €145,557
- Taxes +€6,113
up €6,113 (+19.7%), from €31,034 to €37,148
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 | €144,522 | €121,953 | -€22,569 | -15.6% |
| Fixed assets | 21/28 | - | €1,500 | +€1,500 | |
| Tangible fixed assets | 22/27 | - | €1,500 | +€1,500 | |
| Furniture and vehicles | 24 | - | €1,500 | +€1,500 | |
| Current assets | 29/58 | €144,522 | €120,453 | -€24,069 | -16.7% |
| Amounts receivable within one year | 40/41 | €50,709 | €28,015 | -€22,694 | -44.8% |
| Trade receivables | 40 | €50,709 | €25,168 | -€25,541 | -50.4% |
| Other amounts receivable | 41 | - | €2,847 | +€2,847 | |
| Cash at bank and in hand | 54/58 | €93,813 | €92,279 | -€1,534 | -1.6% |
| Deferred charges and accrued income | 490/1 | - | €159 | +€159 | |
| Total equity and liabilities | 10/49 | €144,522 | €121,953 | -€22,569 | -15.6% |
| Equity | 10/15 | €105,308 | €107,873 | +€2,565 | +2.4% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €105,208 | €107,773 | +€2,565 | +2.4% |
| Amounts payable | 17/49 | €39,214 | €14,080 | -€25,135 | -64.1% |
| Amounts payable within one year | 42/48 | €39,214 | €14,080 | -€25,135 | -64.1% |
| Taxes, remuneration and social security | 45 | €35,854 | €14,080 | -€21,775 | -60.7% |
| Taxes | 450/3 | €35,854 | €14,080 | -€21,775 | -60.7% |
| Other amounts payable | 47/48 | €3,360 | - | -€3,360 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €750 | +€750 | |
| Gross operating margin | 9900 | €136,455 | €145,557 | +€9,102 | +6.7% |
| Operating profit (loss) | 9901 | €136,455 | €144,807 | +€8,352 | +6.1% |
| Financial income | 75/76B | - | €159 | +€159 | |
| Recurring financial income | 75 | - | €159 | +€159 | |
| Financial charges | 65/66B | €213 | €45 | -€168 | -78.9% |
| Recurring financial charges | 65 | €213 | €45 | -€168 | -78.9% |
| Profit (loss) for the period before taxes | 9903 | €136,242 | €144,921 | +€8,678 | +6.4% |
| Income taxes | 67/77 | €31,034 | €37,148 | +€6,113 | +19.7% |
| Profit (loss) for the period | 9904 | €105,208 | €107,773 | +€2,565 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €105,208 | €107,773 | +€2,565 | +2.4% |
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 26 October 2026 via checked.be.