Noa 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.
Noa Consulting
Largest movements
- Cash +€9,511
up €9,511 (+17.5%), from €54,313 to €63,824
mainly Net result for the year (+€37,771) and Other debts (+€11,024)
- Current investments +€4,463
new in 2025: €4,463
- Tangible fixed assets +€1,725
up €1,725 (+54.7%), from €3,155 to €4,880
of which Other tangible fixed assets: +€2,371
- Deferred charges and accrued income -€1,026
down €1,026 (-70.3%), from €1,460 to €434
- Other debts +€11,024
up €11,024 (+45.5%), from €24,251 to €35,275
- Trade debts +€5,284
up €5,284 (+641%), from €824 to €6,108
- Profit (loss) carried forward -€4,021
down €4,021 (-18.8%), from €21,354 to €17,333
- Tax, wage and social debts +€3,434
up €3,434 (+26.6%), from €12,929 to €16,363
of which Taxes: +€3,434
- Current portion of long-term debt -€1,702
down €1,702 (-50.1%), from €3,394 to €1,692
- Gross operating margin +€4,699
up €4,699 (+10.0%), from €47,177 to €51,876
- Taxes +€1,112
up €1,112 (+11.7%), from €9,510 to €10,622
- Depreciation +€642
up €642 (+27.8%), from €2,313 to €2,955
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 | €83,868 | €97,310 | +€13,442 | +16.0% |
| Fixed assets | 21/28 | €4,042 | €5,167 | +€1,125 | +27.8% |
| Intangible fixed assets | 21 | €857 | €257 | -€600 | -70.0% |
| Tangible fixed assets | 22/27 | €3,155 | €4,880 | +€1,725 | +54.7% |
| Furniture and vehicles | 24 | €3,155 | €2,509 | -€646 | -20.5% |
| Other tangible fixed assets | 26 | - | €2,371 | +€2,371 | |
| Financial fixed assets | 28 | €30 | €30 | = | 0.0% |
| Current assets | 29/58 | €79,826 | €92,143 | +€12,317 | +15.4% |
| Amounts receivable within one year | 40/41 | €24,053 | €23,422 | -€631 | -2.6% |
| Trade receivables | 40 | €11,689 | €17,733 | +€6,044 | +51.7% |
| Other amounts receivable | 41 | €12,364 | €5,689 | -€6,675 | -54.0% |
| Current investments | 50/53 | - | €4,463 | +€4,463 | |
| Cash at bank and in hand | 54/58 | €54,313 | €63,824 | +€9,511 | +17.5% |
| Deferred charges and accrued income | 490/1 | €1,460 | €434 | -€1,026 | -70.3% |
| Total equity and liabilities | 10/49 | €83,868 | €97,310 | +€13,442 | +16.0% |
| Equity | 10/15 | €41,759 | €37,738 | -€4,021 | -9.6% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,354 | €17,333 | -€4,021 | -18.8% |
| Amounts payable | 17/49 | €42,109 | €59,572 | +€17,463 | +41.5% |
| Amounts payable within one year | 42/48 | €41,398 | €59,438 | +€18,040 | +43.6% |
| Current portion of amounts payable after more than one year | 42 | €3,394 | €1,692 | -€1,702 | -50.1% |
| Trade debts | 44 | €824 | €6,108 | +€5,284 | +641% |
| Suppliers | 440/4 | €824 | €6,108 | +€5,284 | +641% |
| Taxes, remuneration and social security | 45 | €12,929 | €16,363 | +€3,434 | +26.6% |
| Taxes | 450/3 | €10,929 | €14,363 | +€3,434 | +31.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €24,251 | €35,275 | +€11,024 | +45.5% |
| Accrued charges and deferred income | 492/3 | €711 | €134 | -€577 | -81.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,313 | €2,955 | +€642 | +27.8% |
| Other operating charges | 640/8 | €387 | €400 | +€13 | +3.4% |
| Gross operating margin | 9900 | €47,177 | €51,876 | +€4,699 | +10.0% |
| Operating profit (loss) | 9901 | €44,477 | €48,521 | +€4,044 | +9.1% |
| Financial income | 75/76B | €44 | €253 | +€209 | +475% |
| Recurring financial income | 75 | €44 | €253 | +€209 | +475% |
| Financial charges | 65/66B | €510 | €381 | -€129 | -25.3% |
| Recurring financial charges | 65 | €510 | €381 | -€129 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | €44,011 | €48,393 | +€4,382 | +10.0% |
| Income taxes | 67/77 | €9,510 | €10,622 | +€1,112 | +11.7% |
| Profit (loss) for the period | 9904 | €34,501 | €37,771 | +€3,270 | +9.5% |
| Profit (loss) for the period to be appropriated | 9905 | €34,501 | €37,771 | +€3,270 | +9.5% |
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 31 October 2026 via checked.be.