NOMA CONSULTANCY: 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.
NOMA CONSULTANCY
Largest movements
- Tangible fixed assets -€17,578
down €17,578 (-29.8%), from €58,939 to €41,362
of which Furniture and vehicles: -€8,794
- Receivables within one year +€13,108
up €13,108 (+15.6%), from €84,123 to €97,231
of which Trade receivables: +€28,889
- Cash +€5,380
up €5,380 (+13.6%), from €39,484 to €44,865
mainly Other debts (+€84,864) and Net result for the year (+€55,702)
- Profit (loss) carried forward -€91,661
down €91,661 (-100%), from €91,661 to €0
- Other debts +€84,864
up €84,864 (+136%), from €62,500 to €147,364
- Current portion of long-term debt +€6,081
up €6,081 (+598%), from €1,017 to €7,099
- Gross operating margin +€3,901
up €3,901 (+4.4%), from €88,519 to €92,420
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 | €182,677 | €183,478 | +€801 | +0.4% |
| Fixed assets | 21/28 | €58,939 | €41,362 | -€17,578 | -29.8% |
| Tangible fixed assets | 22/27 | €58,939 | €41,362 | -€17,578 | -29.8% |
| Plant, machinery and equipment | 23 | €3,248 | €2,572 | -€676 | -20.8% |
| Furniture and vehicles | 24 | €38,364 | €29,570 | -€8,794 | -22.9% |
| Leasing and similar rights | 25 | €17,328 | €9,219 | -€8,108 | -46.8% |
| Current assets | 29/58 | €123,737 | €142,116 | +€18,379 | +14.9% |
| Amounts receivable within one year | 40/41 | €84,123 | €97,231 | +€13,108 | +15.6% |
| Trade receivables | 40 | €57,399 | €86,288 | +€28,889 | +50.3% |
| Other amounts receivable | 41 | €26,723 | €10,943 | -€15,780 | -59.1% |
| Cash at bank and in hand | 54/58 | €39,484 | €44,865 | +€5,380 | +13.6% |
| Deferred charges and accrued income | 490/1 | €130 | €21 | -€109 | -84.0% |
| Total equity and liabilities | 10/49 | €182,677 | €183,478 | +€801 | +0.4% |
| Equity | 10/15 | €93,661 | €2,000 | -€91,661 | -97.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €91,661 | €0 | -€91,661 | -100% |
| Amounts payable | 17/49 | €89,015 | €181,478 | +€92,463 | +104% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €89,015 | €181,440 | +€92,425 | +104% |
| Current portion of amounts payable after more than one year | 42 | €1,017 | €7,099 | +€6,081 | +598% |
| Trade debts | 44 | €318 | €478 | +€160 | +50.2% |
| Suppliers | 440/4 | €318 | €478 | +€160 | +50.2% |
| Taxes, remuneration and social security | 45 | €25,180 | €26,500 | +€1,320 | +5.2% |
| Taxes | 450/3 | €25,180 | €26,500 | +€1,320 | +5.2% |
| Other amounts payable | 47/48 | €62,500 | €147,364 | +€84,864 | +136% |
| Accrued charges and deferred income | 492/3 | - | €38 | +€38 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,523 | €18,929 | +€406 | +2.2% |
| Other operating charges | 640/8 | €584 | €1,003 | +€419 | +71.6% |
| Gross operating margin | 9900 | €88,519 | €92,420 | +€3,901 | +4.4% |
| Operating profit (loss) | 9901 | €69,411 | €72,488 | +€3,077 | +4.4% |
| Financial income | 75/76B | €884 | €374 | -€510 | -57.6% |
| Recurring financial income | 75 | €884 | €374 | -€510 | -57.6% |
| Financial charges | 65/66B | €538 | €1,006 | +€468 | +87.0% |
| Recurring financial charges | 65 | €538 | €1,006 | +€468 | +87.0% |
| Profit (loss) for the period before taxes | 9903 | €69,758 | €71,857 | +€2,099 | +3.0% |
| Income taxes | 67/77 | €15,832 | €16,155 | +€322 | +2.0% |
| Profit (loss) for the period | 9904 | €53,925 | €55,702 | +€1,777 | +3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €53,925 | €55,702 | +€1,777 | +3.3% |
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 21 October 2026 via checked.be.