NOSTRUM SERVICES: 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.
What changed
NOSTRUM SERVICES
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€6,859
2024 · -€49,217+€56,076
Equity
€121,785
2024 · €2.6m-€2.5m
Cash
€23,473
2024 · €134,326-€110,854
Balance sheet total
€3.2m
2024 · €3.2m-€28,787
Largest movements
Assets
- Cash -€110,854
down €110,854 (-82.5%), from €134,326 to €23,473
mainly Contributions, distributions and other (-€2.5m) and Receivables within one year (-€87,672)
- Receivables within one year +€87,672
up €87,672 (+2.8%), from €3.1m to €3.2m
of which Other amounts receivable: +€159,263
Equity and liabilities
- Other debts +€2.5m
new in 2025: €2.5m
- Profit (loss) carried forward -€1.3m
down €1.3m (-100.0%), from €1.3m to €0
- Reserves -€1.2m
down €1.2m (-95.4%), from €1.3m to €59,785
of which Distributable reserves: -€1.2m
- Trade debts -€38,014
down €38,014 (-17.0%), from €223,002 to €184,988
Income statement
- Staff costs -€2.9m
down €2.9m (-79.7%), from €3.6m to €735,193
- Turnover -€1.8m
down €1.8m (-35.8%), from €5.1m to €3.3m
- Services and other goods +€1.0m
up €1.0m (+77.4%), from €1.3m to €2.4m
- Provisions -€133,638
down €133,638 (-100.0%), from €133,638 to €0
- Financial income -€55,087
down €55,087 (-96.9%), from €56,859 to €1,773
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.
Result 2024
-€49,217
Turnover
-€1.8m
Other operating income
-€56
Services and other goods
-€1.0m
Staff costs
+€2.9m
Depreciation
+€1,008
Provisions
+€133,638
Other operating charges
-€6,086
Other operating items
-€96,197
Financial income
-€55,087
Financial charges
+€32,036
Taxes
+€29,615
Result 2025
€6,859
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.
From operations
+€2.4m
Investment
-€3,751
Financing
-€2.5m
Cash 2024
€134,326
From operations (derived)
+€2.4m
Net result for the year
+€6,859
Depreciation
+€4,208
Receivables within one year
-€87,672
Smaller working-capital items
+€7,516
Trade debts
-€38,014
Other debts
+€2.5m
Investment (derived)
-€3,751
Investment in fixed assets (net)
-€3,751
Financing
-€2.5m
Contributions, distributions and other
-€2.5m
Cash 2025
€23,473
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,248,788 | €3,220,001 | -€28,787 | -0.9% |
| Fixed assets | 21/28 | €6,779 | €6,323 | -€457 | -6.7% |
| Tangible fixed assets | 22/27 | €5,530 | €1,323 | -€4,208 | -76.1% |
| Furniture and vehicles | 24 | €5,530 | €1,323 | -€4,208 | -76.1% |
| Financial fixed assets | 28 | €1,249 | €5,000 | +€3,751 | +300.3% |
| Other financial fixed assets | 284/8 | €1,249 | €5,000 | +€3,751 | +300.3% |
| Amounts receivable and cash guarantees | 285/8 | €1,249 | €5,000 | +€3,751 | +300.3% |
| Current assets | 29/58 | €3,242,009 | €3,213,678 | -€28,330 | -0.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €3,102,454 | €3,190,126 | +€87,672 | +2.8% |
| Trade receivables | 40 | €2,885,871 | €2,814,280 | -€71,591 | -2.5% |
| Other amounts receivable | 41 | €216,583 | €375,846 | +€159,263 | +73.5% |
| Cash at bank and in hand | 54/58 | €134,326 | €23,473 | -€110,854 | -82.5% |
| Deferred charges and accrued income | 490/1 | €5,229 | €80 | -€5,148 | -98.5% |
| Total equity and liabilities | 10/49 | €3,248,788 | €3,220,001 | -€28,787 | -0.9% |
| Equity | 10/15 | €2,614,926 | €121,785 | -€2.5m | -95.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €1,288,533 | €59,785 | -€1.2m | -95.4% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €298 | €298 | = | 0.0% |
| Distributable reserves | 133 | €1,282,035 | €53,288 | -€1.2m | -95.8% |
| Profit (loss) carried forward | 14 | €1,264,394 | €0 | -€1.3m | -100.0% |
| Provisions and deferred taxes | 16 | €263,813 | €263,813 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €263,813 | €263,813 | = | 0.0% |
| Other liabilities and charges | 164/5 | €263,813 | €263,813 | = | 0.0% |
| Amounts payable | 17/49 | €370,048 | €2,834,402 | +€2.5m | +666.0% |
| Amounts payable within one year | 42/48 | €370,048 | €2,834,402 | +€2.5m | +666.0% |
| Trade debts | 44 | €223,002 | €184,988 | -€38,014 | -17.0% |
| Suppliers | 440/4 | €223,002 | €184,988 | -€38,014 | -17.0% |
| Taxes, remuneration and social security | 45 | €147,046 | €149,414 | +€2,368 | +1.6% |
| Taxes | 450/3 | €17,929 | €38,653 | +€20,724 | +115.6% |
| Remuneration and social security | 454/9 | €129,118 | €110,762 | -€18,356 | -14.2% |
| Other amounts payable | 47/48 | - | €2,500,000 | +€2.5m | |
| Operating income | 70/76A | €5,183,314 | €3,285,059 | -€1.9m | -36.6% |
| Turnover | 70 | €5,107,641 | €3,278,991 | -€1.8m | -35.8% |
| Other operating income | 74 | €56 | €0 | -€56 | -100.0% |
| Non-recurring operating income | 76A | €75,616 | €6,069 | -€69,547 | -92.0% |
| Operating charges | 60/66A | €5,107,924 | €3,160,158 | -€1.9m | -38.1% |
| Services and other goods | 61 | €1,345,573 | €2,386,453 | +€1.0m | +77.4% |
| Remuneration, social security and pensions | 62 | €3,621,929 | €735,193 | -€2.9m | -79.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,216 | €4,208 | -€1,008 | -19.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €133,638 | €0 | -€133,638 | -100.0% |
| Other operating charges | 640/8 | €1,568 | €7,654 | +€6,086 | +388.2% |
| Non-recurring operating charges | 66A | - | €26,650 | +€26,650 | |
| Operating profit (loss) | 9901 | €75,389 | €124,902 | +€49,512 | +65.7% |
| Financial income | 75/76B | €56,859 | €1,773 | -€55,087 | -96.9% |
| Recurring financial income | 75 | €56,859 | €1,773 | -€55,087 | -96.9% |
| Income from current assets | 751 | €4,243 | €1,773 | -€2,471 | -58.2% |
| Other financial income | 752/9 | €52,616 | €0 | -€52,616 | -100.0% |
| Financial charges | 65/66B | €101,232 | €69,196 | -€32,036 | -31.6% |
| Recurring financial charges | 65 | €101,232 | €69,196 | -€32,036 | -31.6% |
| Other financial charges | 652/9 | €101,232 | €69,196 | -€32,036 | -31.6% |
| Profit (loss) for the period before taxes | 9903 | €31,016 | €57,478 | +€26,461 | +85.3% |
| Income taxes | 67/77 | €80,234 | €50,619 | -€29,615 | -36.9% |
| Taxes | 670/3 | €80,234 | €50,619 | -€29,615 | -36.9% |
| Profit (loss) for the period | 9904 | -€49,217 | €6,859 | +€56,076 | |
| Profit (loss) for the period to be appropriated | 9905 | -€49,217 | €6,859 | +€56,076 |
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 5 October 2026 via checked.be.