Norendi Consult: 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.
Norendi Consult
Largest movements
- Cash +€108,736
up €108,736 (+3,625%), from €3,000 to €111,736
mainly Net result for the year (+€91,659) and Tax, wage and social debts (+€35,003)
- Receivables within one year +€16,940
new in 2025: €16,940
- Reserves +€89,943
new in 2025: €89,943
- Tax, wage and social debts +€35,003
new in 2025: €35,003
- Profit (loss) carried forward +€1,716
up €1,716, from -€1,716 to €0
- Gross operating margin +€117,614
up €117,614, from -€1,394 to €116,220
- Taxes +€23,314
new in 2025: €23,314
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 | €3,000 | €128,676 | +€125,676 | +4,189% |
| Current assets | 29/58 | €3,000 | €128,676 | +€125,676 | +4,189% |
| Amounts receivable within one year | 40/41 | - | €16,940 | +€16,940 | |
| Trade receivables | 40 | - | €16,940 | +€16,940 | |
| Cash at bank and in hand | 54/58 | €3,000 | €111,736 | +€108,736 | +3,625% |
| Total equity and liabilities | 10/49 | €3,000 | €128,676 | +€125,676 | +4,189% |
| Equity | 10/15 | €1,284 | €92,943 | +€91,659 | +7,138% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €89,943 | +€89,943 | |
| Distributable reserves | 133 | - | €89,943 | +€89,943 | |
| Profit (loss) carried forward | 14 | -€1,716 | €0 | +€1,716 | |
| Amounts payable | 17/49 | €1,716 | €35,732 | +€34,016 | +1,982% |
| Amounts payable within one year | 42/48 | €966 | €35,732 | +€34,766 | +3,599% |
| Trade debts | 44 | €966 | €0 | -€966 | -100% |
| Suppliers | 440/4 | €966 | €0 | -€966 | -100% |
| Taxes, remuneration and social security | 45 | - | €35,003 | +€35,003 | |
| Taxes | 450/3 | - | €35,003 | +€35,003 | |
| Other amounts payable | 47/48 | - | €729 | +€729 | |
| Accrued charges and deferred income | 492/3 | €750 | €0 | -€750 | -100% |
| Other operating charges | 640/8 | €322 | €1,082 | +€760 | +236% |
| Gross operating margin | 9900 | -€1,394 | €116,220 | +€117,614 | |
| Operating profit (loss) | 9901 | -€1,716 | €115,139 | +€116,855 | |
| Financial charges | 65/66B | - | €165 | +€165 | |
| Recurring financial charges | 65 | - | €165 | +€165 | |
| Profit (loss) for the period before taxes | 9903 | -€1,716 | €114,974 | +€116,690 | |
| Income taxes | 67/77 | - | €23,314 | +€23,314 | |
| Profit (loss) for the period | 9904 | -€1,716 | €91,659 | +€93,375 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,716 | €91,659 | +€93,375 |
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 17 October 2026 via checked.be.