NOLISA-CONSULT: 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.
NOLISA-CONSULT
Largest movements
- Cash +€63,768
up €63,768 (+91.3%), from €69,837 to €133,605
mainly Net result for the year (+€61,797) and Depreciation (+€13,705)
- Tangible fixed assets -€10,107
down €10,107 (-19.2%), from €52,694 to €42,587
of which Leasing and similar rights: -€12,788
- Receivables within one year -€2,789
down €2,789 (-16.9%), from €16,538 to €13,749
of which Trade receivables: -€3,691
- Reserves +€61,797
up €61,797 (+95.0%), from €65,081 to €126,878
- Debts after one year -€10,671
down €10,671 (-29.9%), from €35,695 to €25,024
- Gross operating margin -€5,301
down €5,301 (-5.3%), from €99,687 to €94,385
- Other operating charges -€1,457
down €1,457 (-44.9%), from €3,247 to €1,790
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.
Cash bridge derived
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 | €141,827 | €192,858 | +€51,031 | +36.0% |
| Fixed assets | 21/28 | €52,694 | €42,587 | -€10,107 | -19.2% |
| Tangible fixed assets | 22/27 | €52,694 | €42,587 | -€10,107 | -19.2% |
| Furniture and vehicles | 24 | €1,158 | €3,839 | +€2,681 | +231.5% |
| Leasing and similar rights | 25 | €51,536 | €38,748 | -€12,788 | -24.8% |
| Current assets | 29/58 | €89,133 | €150,271 | +€61,138 | +68.6% |
| Amounts receivable within one year | 40/41 | €16,538 | €13,749 | -€2,789 | -16.9% |
| Trade receivables | 40 | €16,163 | €12,472 | -€3,691 | -22.8% |
| Other amounts receivable | 41 | €375 | €1,276 | +€902 | +240.7% |
| Cash at bank and in hand | 54/58 | €69,837 | €133,605 | +€63,768 | +91.3% |
| Deferred charges and accrued income | 490/1 | €2,757 | €2,917 | +€159 | +5.8% |
| Total equity and liabilities | 10/49 | €141,827 | €192,858 | +€51,031 | +36.0% |
| Equity | 10/15 | €68,081 | €129,878 | +€61,797 | +90.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €65,081 | €126,878 | +€61,797 | +95.0% |
| Distributable reserves | 133 | €65,081 | €126,878 | +€61,797 | +95.0% |
| Amounts payable | 17/49 | €73,746 | €62,980 | -€10,766 | -14.6% |
| Amounts payable after more than one year | 17 | €35,695 | €25,024 | -€10,671 | -29.9% |
| Financial debts | 170/4 | €35,695 | €25,024 | -€10,671 | -29.9% |
| Amounts payable within one year | 42/48 | €38,051 | €37,931 | -€120 | -0.3% |
| Current portion of amounts payable after more than one year | 42 | €10,313 | €10,671 | +€358 | +3.5% |
| Trade debts | 44 | €1,176 | €1,993 | +€817 | +69.5% |
| Suppliers | 440/4 | €1,176 | €1,993 | +€817 | +69.5% |
| Taxes, remuneration and social security | 45 | €10,655 | €9,612 | -€1,044 | -9.8% |
| Taxes | 450/3 | €10,655 | €9,612 | -€1,044 | -9.8% |
| Other amounts payable | 47/48 | €15,907 | €15,656 | -€252 | -1.6% |
| Accrued charges and deferred income | 492/3 | - | €25 | +€25 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,766 | €13,705 | +€939 | +7.4% |
| Other operating charges | 640/8 | €3,247 | €1,790 | -€1,457 | -44.9% |
| Gross operating margin | 9900 | €99,687 | €94,385 | -€5,301 | -5.3% |
| Operating profit (loss) | 9901 | €83,674 | €78,891 | -€4,783 | -5.7% |
| Financial income | 75/76B | €139 | €496 | +€358 | +258.0% |
| Recurring financial income | 75 | €139 | €496 | +€358 | +258.0% |
| Financial charges | 65/66B | €1,816 | €1,471 | -€345 | -19.0% |
| Recurring financial charges | 65 | €1,816 | €1,471 | -€345 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | €81,997 | €77,916 | -€4,081 | -5.0% |
| Income taxes | 67/77 | €16,917 | €16,119 | -€798 | -4.7% |
| Profit (loss) for the period | 9904 | €65,081 | €61,797 | -€3,283 | -5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €65,081 | €61,797 | -€3,283 | -5.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.