NOYA CONSULTING: 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.
NOYA CONSULTING
Largest movements
- Receivables within one year +€29,687
up €29,687 (+3,177%), from €934 to €30,621
of which Trade receivables: +€30,000
- Cash -€9,030
down €9,030 (-56.3%), from €16,041 to €7,011
mainly Receivables within one year (-€29,687) and Investment in fixed assets (net) (-€4,531)
- Deferred charges and accrued income -€3,959
down €3,959 (-62.0%), from €6,389 to €2,431
- Tangible fixed assets +€3,624
up €3,624 (+217%), from €1,668 to €5,292
- Profit (loss) carried forward +€18,002
up €18,002 (+178%), from €10,130 to €28,132
- Trade debts -€3,652
down €3,652 (-69.9%), from €5,228 to €1,576
- Other debts +€3,538
up €3,538 (+69.6%), from €5,080 to €8,619
- Tax, wage and social debts +€2,434
up €2,434 (+93.8%), from €2,595 to €5,029
- Gross operating margin +€11,268
up €11,268 (+87.6%), from €12,858 to €24,126
- Taxes +€2,434
up €2,434 (+93.8%), from €2,595 to €5,029
- Depreciation +€846
up €846 (+1,368%), from €62 to €907
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 | €25,033 | €45,355 | +€20,322 | +81.2% |
| Fixed assets | 21/28 | €1,668 | €5,292 | +€3,624 | +217% |
| Tangible fixed assets | 22/27 | €1,668 | €5,292 | +€3,624 | +217% |
| Plant, machinery and equipment | 23 | €1,668 | €5,292 | +€3,624 | +217% |
| Current assets | 29/58 | €23,365 | €40,063 | +€16,698 | +71.5% |
| Amounts receivable within one year | 40/41 | €934 | €30,621 | +€29,687 | +3,177% |
| Trade receivables | 40 | - | €30,000 | +€30,000 | |
| Other amounts receivable | 41 | €934 | €621 | -€313 | -33.5% |
| Cash at bank and in hand | 54/58 | €16,041 | €7,011 | -€9,030 | -56.3% |
| Deferred charges and accrued income | 490/1 | €6,389 | €2,431 | -€3,959 | -62.0% |
| Total equity and liabilities | 10/49 | €25,033 | €45,355 | +€20,322 | +81.2% |
| Equity | 10/15 | €12,130 | €30,132 | +€18,002 | +148% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,130 | €28,132 | +€18,002 | +178% |
| Amounts payable | 17/49 | €12,903 | €15,223 | +€2,320 | +18.0% |
| Amounts payable within one year | 42/48 | €12,903 | €15,223 | +€2,320 | +18.0% |
| Trade debts | 44 | €5,228 | €1,576 | -€3,652 | -69.9% |
| Suppliers | 440/4 | €5,228 | €1,576 | -€3,652 | -69.9% |
| Taxes, remuneration and social security | 45 | €2,595 | €5,029 | +€2,434 | +93.8% |
| Taxes | 450/3 | €2,595 | €5,029 | +€2,434 | +93.8% |
| Other amounts payable | 47/48 | €5,080 | €8,619 | +€3,538 | +69.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62 | €907 | +€846 | +1,368% |
| Other operating charges | 640/8 | €50 | €0 | -€50 | -100% |
| Gross operating margin | 9900 | €12,858 | €24,126 | +€11,268 | +87.6% |
| Operating profit (loss) | 9901 | €12,746 | €23,219 | +€10,473 | +82.2% |
| Financial income | 75/76B | €0 | €0 | -€0 | -100% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -100% |
| Financial charges | 65/66B | €21 | €188 | +€167 | +788% |
| Recurring financial charges | 65 | €21 | €188 | +€167 | +788% |
| Profit (loss) for the period before taxes | 9903 | €12,725 | €23,031 | +€10,306 | +81.0% |
| Income taxes | 67/77 | €2,595 | €5,029 | +€2,434 | +93.8% |
| Profit (loss) for the period | 9904 | €10,130 | €18,002 | +€7,872 | +77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,130 | €18,002 | +€7,872 | +77.7% |
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 26 October 2026 via checked.be.