"Novus 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.
"Novus Consult"
Largest movements
- Receivables within one year +€10,230
up €10,230 (+37.1%), from €27,580 to €37,810
of which Other amounts receivable: +€6,322
- Trade debts +€9,253
up €9,253 (+79.8%), from €11,597 to €20,850
- Reserves -€5,149
down €5,149 (-38.6%), from €13,332 to €8,183
- Tax, wage and social debts +€4,221
up €4,221 (+33.0%), from €12,808 to €17,029
of which Taxes: +€3,275
- Other debts +€3,297
up €3,297, from €0 to €3,297
- Accrued charges and deferred income -€780
down €780 (-100%), from €780 to €0
- Gross operating margin +€18,086
up €18,086 (+23.6%), from €76,736 to €94,823
- Staff costs +€7,925
up €7,925 (+12.4%), from €63,842 to €71,767
- Taxes +€4,225
up €4,225 (+149%), from €2,833 to €7,059
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 | €40,517 | €51,360 | +€10,842 | +26.8% |
| Fixed assets | 21/28 | €5,167 | €5,567 | +€399 | +7.7% |
| Tangible fixed assets | 22/27 | €5,167 | €5,567 | +€399 | +7.7% |
| Furniture and vehicles | 24 | €5,167 | €5,567 | +€399 | +7.7% |
| Current assets | 29/58 | €35,350 | €45,793 | +€10,443 | +29.5% |
| Amounts receivable after more than one year | 29 | €7,500 | €7,500 | = | 0.0% |
| Other amounts receivable | 291 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €27,580 | €37,810 | +€10,230 | +37.1% |
| Trade receivables | 40 | €5,252 | €9,160 | +€3,908 | +74.4% |
| Other amounts receivable | 41 | €22,328 | €28,650 | +€6,322 | +28.3% |
| Cash at bank and in hand | 54/58 | €120 | €333 | +€213 | +177% |
| Deferred charges and accrued income | 490/1 | €150 | €150 | = | 0.0% |
| Total equity and liabilities | 10/49 | €40,517 | €51,360 | +€10,842 | +26.8% |
| Equity | 10/15 | €15,332 | €10,183 | -€5,149 | -33.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,332 | €8,183 | -€5,149 | -38.6% |
| Distributable reserves | 133 | €13,332 | €8,183 | -€5,149 | -38.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €25,185 | €41,176 | +€15,991 | +63.5% |
| Amounts payable within one year | 42/48 | €24,405 | €41,176 | +€16,771 | +68.7% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €11,597 | €20,850 | +€9,253 | +79.8% |
| Suppliers | 440/4 | €11,597 | €20,850 | +€9,253 | +79.8% |
| Taxes, remuneration and social security | 45 | €12,808 | €17,029 | +€4,221 | +33.0% |
| Taxes | 450/3 | €4,379 | €7,654 | +€3,275 | +74.8% |
| Remuneration and social security | 454/9 | €8,429 | €9,375 | +€946 | +11.2% |
| Other amounts payable | 47/48 | €0 | €3,297 | +€3,297 | |
| Accrued charges and deferred income | 492/3 | €780 | €0 | -€780 | -100% |
| Remuneration, social security and pensions | 62 | €63,842 | €71,767 | +€7,925 | +12.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,592 | €4,487 | +€895 | +24.9% |
| Other operating charges | 640/8 | €914 | €1,286 | +€372 | +40.7% |
| Gross operating margin | 9900 | €76,736 | €94,823 | +€18,086 | +23.6% |
| Operating profit (loss) | 9901 | €8,388 | €17,283 | +€8,894 | +106% |
| Financial income | 75/76B | €1,327 | €1,565 | +€238 | +17.9% |
| Recurring financial income | 75 | €1,327 | €1,565 | +€238 | +17.9% |
| Financial charges | 65/66B | €44 | €125 | +€81 | +185% |
| Recurring financial charges | 65 | €44 | €125 | +€81 | +185% |
| Profit (loss) for the period before taxes | 9903 | €9,672 | €18,723 | +€9,051 | +93.6% |
| Income taxes | 67/77 | €2,833 | €7,059 | +€4,225 | +149% |
| Profit (loss) for the period | 9904 | €6,838 | €11,664 | +€4,826 | +70.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,838 | €11,664 | +€4,826 | +70.6% |
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 18 October 2026 via checked.be.