NOCTUA 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.
NOCTUA CONSULTING
Largest movements
- Receivables within one year +€23,565
up €23,565 (+178%), from €13,244 to €36,809
of which Other amounts receivable: +€27,725
- Current investments +€14,999
new in 2025: €14,999
- Cash +€9,571
up €9,571 (+24.5%), from €39,058 to €48,629
mainly Provisions (+€32,454) and Net result for the year (+€9,019)
- Provisions +€32,454
new in 2025: €32,454
- Tax, wage and social debts +€8,521
up €8,521 (+44.9%), from €18,965 to €27,486
- Reserves +€8,160
up €8,160 (+27.7%), from €29,428 to €37,589
- Provisions +€32,454
new in 2025: €32,454
- Gross operating margin +€15,528
up €15,528 (+38.2%), from €40,697 to €56,225
- Taxes +€3,187
up €3,187 (+38.6%), from €8,259 to €11,447
- Financial charges +€2,173
up €2,173 (+101%), from €2,147 to €4,320
- Financial income +€1,015
new in 2025: €1,015
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 | €54,477 | €102,521 | +€48,044 | +88.2% |
| Current assets | 29/58 | €54,477 | €102,521 | +€48,044 | +88.2% |
| Amounts receivable within one year | 40/41 | €13,244 | €36,809 | +€23,565 | +178% |
| Trade receivables | 40 | €13,234 | €9,075 | -€4,159 | -31.4% |
| Other amounts receivable | 41 | €9 | €27,734 | +€27,725 | +293,692% |
| Current investments | 50/53 | - | €14,999 | +€14,999 | |
| Cash at bank and in hand | 54/58 | €39,058 | €48,629 | +€9,571 | +24.5% |
| Deferred charges and accrued income | 490/1 | €2,175 | €2,084 | -€91 | -4.2% |
| Total equity and liabilities | 10/49 | €54,477 | €102,521 | +€48,044 | +88.2% |
| Equity | 10/15 | €31,428 | €39,589 | +€8,160 | +26.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €29,428 | €37,589 | +€8,160 | +27.7% |
| Distributable reserves | 133 | €29,428 | €37,589 | +€8,160 | +27.7% |
| Provisions and deferred taxes | 16 | - | €32,454 | +€32,454 | |
| Provisions for liabilities and charges | 160/5 | - | €32,454 | +€32,454 | |
| Other liabilities and charges | 164/5 | - | €32,454 | +€32,454 | |
| Amounts payable | 17/49 | €23,048 | €30,479 | +€7,430 | +32.2% |
| Amounts payable within one year | 42/48 | €23,048 | €30,479 | +€7,430 | +32.2% |
| Trade debts | 44 | €2,348 | €2,133 | -€215 | -9.2% |
| Suppliers | 440/4 | €2,348 | €2,133 | -€215 | -9.2% |
| Taxes, remuneration and social security | 45 | €18,965 | €27,486 | +€8,521 | +44.9% |
| Taxes | 450/3 | €18,965 | €27,486 | +€8,521 | +44.9% |
| Other amounts payable | 47/48 | €1,735 | €859 | -€876 | -50.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €32,454 | +€32,454 | |
| Other operating charges | 640/8 | €62 | - | -€62 | |
| Gross operating margin | 9900 | €40,697 | €56,225 | +€15,528 | +38.2% |
| Operating profit (loss) | 9901 | €40,635 | €23,771 | -€16,864 | -41.5% |
| Financial income | 75/76B | - | €1,015 | +€1,015 | |
| Recurring financial income | 75 | - | €1,015 | +€1,015 | |
| Financial charges | 65/66B | €2,147 | €4,320 | +€2,173 | +101% |
| Recurring financial charges | 65 | €2,147 | €4,320 | +€2,173 | +101% |
| Profit (loss) for the period before taxes | 9903 | €38,488 | €20,466 | -€18,022 | -46.8% |
| Income taxes | 67/77 | €8,259 | €11,447 | +€3,187 | +38.6% |
| Profit (loss) for the period | 9904 | €30,228 | €9,019 | -€21,209 | -70.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,228 | €9,019 | -€21,209 | -70.2% |
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 28 October 2026 via checked.be.