NOTA 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.
NOTA CONSULT
Largest movements
- Cash +€110,204
up €110,204 (+486%), from €22,660 to €132,864
mainly Net result for the year (+€83,622) and Receivables within one year (+€50,479)
- Receivables within one year -€50,479
down €50,479 (-51.5%), from €97,925 to €47,446
of which Trade receivables: -€50,618
- Tangible fixed assets +€33,697
up €33,697 (+53.9%), from €62,522 to €96,219
of which Land and buildings: +€27,160
- Stocks and contracts -€8,391
down €8,391 (-100%), from €8,391 to €0
- Reserves +€83,622
up €83,622 (+96.7%), from €86,444 to €170,066
of which Distributable reserves: +€83,622
- Tax, wage and social debts +€20,760
up €20,760 (+92.9%), from €22,348 to €43,107
- Debts after one year -€16,234
down €16,234 (-79.9%), from €20,313 to €4,079
- Trade debts -€9,712
down €9,712 (-58.8%), from €16,506 to €6,795
- Accrued charges and deferred income +€6,896
up €6,896 (+647%), from €1,066 to €7,961
- Gross operating margin +€89,603
up €89,603 (+130%), from €69,018 to €158,621
- Taxes +€29,450
up €29,450 (+216%), from €13,657 to €43,107
- Depreciation +€4,680
up €4,680 (+18.3%), from €25,613 to €30,292
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 | €192,784 | €278,242 | +€85,458 | +44.3% |
| Fixed assets | 21/28 | €62,522 | €96,219 | +€33,697 | +53.9% |
| Tangible fixed assets | 22/27 | €62,522 | €96,219 | +€33,697 | +53.9% |
| Land and buildings | 22 | €10,982 | €38,142 | +€27,160 | +247% |
| Plant, machinery and equipment | 23 | - | €20,729 | +€20,729 | |
| Furniture and vehicles | 24 | €51,541 | €37,349 | -€14,192 | -27.5% |
| Current assets | 29/58 | €130,262 | €182,023 | +€51,761 | +39.7% |
| Stocks and contracts in progress | 3 | €8,391 | €0 | -€8,391 | -100% |
| Stocks | 30/36 | €8,391 | €0 | -€8,391 | -100% |
| Amounts receivable within one year | 40/41 | €97,925 | €47,446 | -€50,479 | -51.5% |
| Trade receivables | 40 | €86,498 | €35,880 | -€50,618 | -58.5% |
| Other amounts receivable | 41 | €11,427 | €11,566 | +€139 | +1.2% |
| Cash at bank and in hand | 54/58 | €22,660 | €132,864 | +€110,204 | +486% |
| Deferred charges and accrued income | 490/1 | €1,285 | €1,713 | +€428 | +33.3% |
| Total equity and liabilities | 10/49 | €192,784 | €278,242 | +€85,458 | +44.3% |
| Equity | 10/15 | €116,444 | €200,066 | +€83,622 | +71.8% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €86,444 | €170,066 | +€83,622 | +96.7% |
| Tax-exempt reserves | 132 | €689 | €689 | = | 0.0% |
| Distributable reserves | 133 | €85,755 | €169,377 | +€83,622 | +97.5% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €76,340 | €78,176 | +€1,836 | +2.4% |
| Amounts payable after more than one year | 17 | €20,313 | €4,079 | -€16,234 | -79.9% |
| Financial debts | 170/4 | €20,313 | €4,079 | -€16,234 | -79.9% |
| Amounts payable within one year | 42/48 | €54,962 | €66,136 | +€11,174 | +20.3% |
| Current portion of amounts payable after more than one year | 42 | €16,108 | €16,234 | +€126 | +0.8% |
| Trade debts | 44 | €16,506 | €6,795 | -€9,712 | -58.8% |
| Suppliers | 440/4 | €16,506 | €6,795 | -€9,712 | -58.8% |
| Taxes, remuneration and social security | 45 | €22,348 | €43,107 | +€20,760 | +92.9% |
| Taxes | 450/3 | €22,348 | €43,107 | +€20,760 | +92.9% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €1,066 | €7,961 | +€6,896 | +647% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,613 | €30,292 | +€4,680 | +18.3% |
| Other operating charges | 640/8 | €806 | €1,117 | +€310 | +38.5% |
| Gross operating margin | 9900 | €69,018 | €158,621 | +€89,603 | +130% |
| Operating profit (loss) | 9901 | €42,599 | €127,212 | +€84,613 | +199% |
| Financial income | 75/76B | €5 | €6 | +€1 | +13.5% |
| Recurring financial income | 75 | €5 | €6 | +€1 | +13.5% |
| Financial charges | 65/66B | €601 | €488 | -€113 | -18.8% |
| Recurring financial charges | 65 | €601 | €488 | -€113 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €42,003 | €126,730 | +€84,727 | +202% |
| Income taxes | 67/77 | €13,657 | €43,107 | +€29,450 | +216% |
| Profit (loss) for the period | 9904 | €28,345 | €83,622 | +€55,277 | +195% |
| Profit (loss) for the period to be appropriated | 9905 | €28,345 | €83,622 | +€55,277 | +195% |
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 14 October 2026 via checked.be.