Nohma consulting services: 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.
Nohma consulting services
Largest movements
- Tangible fixed assets +€5,228
up €5,228 (+961%), from €544 to €5,771
- Cash -€4,765
down €4,765 (-36.4%), from €13,107 to €8,342
mainly Investment in fixed assets (net) (-€6,839) and Other debts (-€2,631)
- Deferred charges and accrued income -€330
down €330 (-16.3%), from €2,021 to €1,692
- Receivables within one year -€219
down €219 (-92.7%), from €236 to €17
- Other debts -€2,631
down €2,631 (-4.3%), from €60,895 to €58,265
- Profit (loss) carried forward +€2,120
up €2,120 (+4.1%), from -€51,821 to -€49,701
- Trade debts -€639
down €639 (-72.8%), from €878 to €239
- Accrued charges and deferred income +€453
up €453 (+71.2%), from €636 to €1,090
- Short-term financial debts +€352
new in 2025: €352
- Gross operating margin +€25,695
up €25,695 (+69.8%), from €36,804 to €62,499
- Financial charges +€24,872
up €24,872 (+76.3%), from €32,607 to €57,479
- Depreciation +€1,056
up €1,056 (+190%), from €556 to €1,611
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 | €15,908 | €15,823 | -€85 | -0.5% |
| Fixed assets | 21/28 | €544 | €5,771 | +€5,228 | +961% |
| Tangible fixed assets | 22/27 | €544 | €5,771 | +€5,228 | +961% |
| Furniture and vehicles | 24 | €544 | €5,771 | +€5,228 | +961% |
| Current assets | 29/58 | €15,364 | €10,051 | -€5,313 | -34.6% |
| Amounts receivable within one year | 40/41 | €236 | €17 | -€219 | -92.7% |
| Trade receivables | 40 | €236 | €17 | -€219 | -92.7% |
| Cash at bank and in hand | 54/58 | €13,107 | €8,342 | -€4,765 | -36.4% |
| Deferred charges and accrued income | 490/1 | €2,021 | €1,692 | -€330 | -16.3% |
| Total equity and liabilities | 10/49 | €15,908 | €15,823 | -€85 | -0.5% |
| Equity | 10/15 | -€50,821 | -€48,701 | +€2,120 | +4.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€51,821 | -€49,701 | +€2,120 | +4.1% |
| Amounts payable | 17/49 | €66,729 | €64,524 | -€2,205 | -3.3% |
| Amounts payable within one year | 42/48 | €66,093 | €63,434 | -€2,658 | -4.0% |
| Financial debts | 43 | - | €352 | +€352 | |
| Credit institutions | 430/8 | - | €352 | +€352 | |
| Trade debts | 44 | €878 | €239 | -€639 | -72.8% |
| Suppliers | 440/4 | €878 | €239 | -€639 | -72.8% |
| Taxes, remuneration and social security | 45 | €4,319 | €4,579 | +€259 | +6.0% |
| Taxes | 450/3 | €4,319 | €4,579 | +€259 | +6.0% |
| Other amounts payable | 47/48 | €60,895 | €58,265 | -€2,631 | -4.3% |
| Accrued charges and deferred income | 492/3 | €636 | €1,090 | +€453 | +71.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €556 | €1,611 | +€1,056 | +190% |
| Other operating charges | 640/8 | €916 | €939 | +€23 | +2.5% |
| Gross operating margin | 9900 | €36,804 | €62,499 | +€25,695 | +69.8% |
| Operating profit (loss) | 9901 | €35,332 | €59,949 | +€24,617 | +69.7% |
| Financial income | 75/76B | €2 | €0 | -€2 | -100% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -100% |
| Financial charges | 65/66B | €32,607 | €57,479 | +€24,872 | +76.3% |
| Recurring financial charges | 65 | €32,607 | €57,479 | +€24,872 | +76.3% |
| Profit (loss) for the period before taxes | 9903 | €2,728 | €2,470 | -€258 | -9.4% |
| Income taxes | 67/77 | €399 | €350 | -€49 | -12.2% |
| Profit (loss) for the period | 9904 | €2,329 | €2,120 | -€209 | -9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,329 | €2,120 | -€209 | -9.0% |
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 30 October 2026 via checked.be.