NOWCONSULTING: 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.
NOWCONSULTING
Largest movements
- Cash +€78,862
up €78,862 (+93.5%), from €84,335 to €163,197
mainly Net result for the year (+€77,905) and Tax, wage and social debts (+€34,279)
- Receivables within one year +€32,186
new in 2025: €32,186
- Current investments +€2,200
new in 2025: €2,200
- Profit (loss) carried forward +€77,075
up €77,075 (+125%), from €61,615 to €138,690
- Tax, wage and social debts +€34,279
up €34,279 (+188%), from €18,266 to €52,544
- Gross operating margin +€22,175
up €22,175 (+28.7%), from €77,309 to €99,484
- Taxes +€5,878
up €5,878 (+37.6%), from €15,629 to €21,508
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 | €84,759 | €197,583 | +€112,824 | +133% |
| Current assets | 29/58 | €84,759 | €197,583 | +€112,824 | +133% |
| Amounts receivable within one year | 40/41 | - | €32,186 | +€32,186 | |
| Trade receivables | 40 | - | €32,186 | +€32,186 | |
| Current investments | 50/53 | - | €2,200 | +€2,200 | |
| Cash at bank and in hand | 54/58 | €84,335 | €163,197 | +€78,862 | +93.5% |
| Deferred charges and accrued income | 490/1 | €424 | - | -€424 | |
| Total equity and liabilities | 10/49 | €84,759 | €197,583 | +€112,824 | +133% |
| Equity | 10/15 | €64,615 | €141,690 | +€77,075 | +119% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,615 | €138,690 | +€77,075 | +125% |
| Amounts payable | 17/49 | €20,144 | €55,893 | +€35,749 | +177% |
| Amounts payable within one year | 42/48 | €20,144 | €55,893 | +€35,749 | +177% |
| Trade debts | 44 | €353 | - | -€353 | |
| Suppliers | 440/4 | €353 | - | -€353 | |
| Taxes, remuneration and social security | 45 | €18,266 | €52,544 | +€34,279 | +188% |
| Taxes | 450/3 | €18,266 | €52,544 | +€34,279 | +188% |
| Other amounts payable | 47/48 | €1,525 | €3,348 | +€1,823 | +120% |
| Gross operating margin | 9900 | €77,309 | €99,484 | +€22,175 | +28.7% |
| Operating profit (loss) | 9901 | €77,309 | €99,484 | +€22,175 | +28.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €65 | €73 | +€8 | +12.3% |
| Recurring financial charges | 65 | €65 | €73 | +€8 | +12.3% |
| Profit (loss) for the period before taxes | 9903 | €77,245 | €99,413 | +€22,168 | +28.7% |
| Income taxes | 67/77 | €15,629 | €21,508 | +€5,878 | +37.6% |
| Profit (loss) for the period | 9904 | €61,615 | €77,905 | +€16,290 | +26.4% |
| Profit (loss) for the period to be appropriated | 9905 | €61,615 | €77,905 | +€16,290 | +26.4% |
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.