Nota Bene 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.
Nota Bene Consultancy
Largest movements
- Receivables within one year +€44,436
up €44,436 (+45.2%), from €98,368 to €142,804
of which Trade receivables: +€134,319
- Cash -€26,549
down €26,549 (-34.2%), from €77,706 to €51,157
mainly Contributions, distributions and other (-€94,118) and Receivables within one year (-€44,436)
- Profit (loss) carried forward -€30,193
down €30,193 (-92.7%), from €32,560 to €2,368
- Tax, wage and social debts +€27,020
up €27,020 (+84.7%), from €31,883 to €58,903
- Reserves +€20,000
new in 2025: €20,000
- Accrued charges and deferred income +€20,000
new in 2025: €20,000
- Other debts -€18,145
down €18,145 (-16.8%), from €107,851 to €89,706
- Gross operating margin +€69,708
up €69,708 (+140%), from €49,954 to €119,661
- Taxes +€23,567
up €23,567 (+261%), from €9,026 to €32,593
- Financial income -€5,633
no longer reported in 2025 (was €5,633)
- Staff costs -€3,561
no longer reported in 2025 (was €3,561)
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 | €176,074 | €194,988 | +€18,913 | +10.7% |
| Fixed assets | 21/28 | - | €977 | +€977 | |
| Tangible fixed assets | 22/27 | - | €977 | +€977 | |
| Furniture and vehicles | 24 | - | €977 | +€977 | |
| Current assets | 29/58 | €176,074 | €194,011 | +€17,936 | +10.2% |
| Amounts receivable within one year | 40/41 | €98,368 | €142,804 | +€44,436 | +45.2% |
| Trade receivables | 40 | €6,695 | €141,014 | +€134,319 | +2,006% |
| Other amounts receivable | 41 | €91,673 | €1,790 | -€89,883 | -98.0% |
| Cash at bank and in hand | 54/58 | €77,706 | €51,157 | -€26,549 | -34.2% |
| Deferred charges and accrued income | 490/1 | - | €49 | +€49 | |
| Total equity and liabilities | 10/49 | €176,074 | €194,988 | +€18,913 | +10.7% |
| Equity | 10/15 | €35,560 | €25,368 | -€10,193 | -28.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | - | €20,000 | +€20,000 | |
| Distributable reserves | 133 | - | €20,000 | +€20,000 | |
| Profit (loss) carried forward | 14 | €32,560 | €2,368 | -€30,193 | -92.7% |
| Amounts payable | 17/49 | €140,514 | €169,620 | +€29,106 | +20.7% |
| Amounts payable within one year | 42/48 | €140,514 | €149,620 | +€9,106 | +6.5% |
| Trade debts | 44 | €780 | €1,011 | +€231 | +29.6% |
| Suppliers | 440/4 | €780 | €1,011 | +€231 | +29.6% |
| Taxes, remuneration and social security | 45 | €31,883 | €58,903 | +€27,020 | +84.7% |
| Taxes | 450/3 | €31,883 | €58,903 | +€27,020 | +84.7% |
| Other amounts payable | 47/48 | €107,851 | €89,706 | -€18,145 | -16.8% |
| Accrued charges and deferred income | 492/3 | - | €20,000 | +€20,000 | |
| Remuneration, social security and pensions | 62 | €3,561 | - | -€3,561 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €134 | +€134 | |
| Other operating charges | 640/8 | €1,820 | €2,682 | +€861 | +47.3% |
| Gross operating margin | 9900 | €49,954 | €119,661 | +€69,708 | +140% |
| Operating profit (loss) | 9901 | €44,572 | €116,846 | +€72,274 | +162% |
| Financial income | 75/76B | €5,633 | - | -€5,633 | |
| Recurring financial income | 75 | €5,633 | - | -€5,633 | |
| Financial charges | 65/66B | €379 | €328 | -€51 | -13.4% |
| Recurring financial charges | 65 | €379 | €328 | -€51 | -13.4% |
| Profit (loss) for the period before taxes | 9903 | €49,826 | €116,518 | +€66,691 | +134% |
| Income taxes | 67/77 | €9,026 | €32,593 | +€23,567 | +261% |
| Profit (loss) for the period | 9904 | €40,801 | €83,925 | +€43,124 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €40,801 | €83,925 | +€43,124 | +106% |
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 28 October 2026 via checked.be.