NP 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.
NP Consult
Largest movements
- Cash +€14,210
up €14,210 (+395%), from €3,600 to €17,809
mainly Tax, wage and social debts (+€28,802) and Depreciation (+€17,399)
- Tangible fixed assets -€10,964
down €10,964 (-17.4%), from €63,176 to €52,211
- Receivables within one year +€7,080
up €7,080 (+77.1%), from €9,178 to €16,258
of which Trade receivables: +€16,258
- Intangible fixed assets +€1,239
new in 2025: €1,239
- Debts after one year -€30,683
down €30,683 (-46.9%), from €65,454 to €34,770
- Tax, wage and social debts +€28,802
up €28,802 (+1,991%), from €1,447 to €30,249
- Trade debts +€6,662
up €6,662 (+273%), from €2,440 to €9,102
- Profit (loss) carried forward +€3,622
up €3,622, from -€3,622 to €0
- Reserves +€2,412
new in 2025: €2,412
- Gross operating margin +€30,991
up €30,991, from -€699 to €30,292
- Depreciation +€15,285
up €15,285 (+723%), from €2,114 to €17,399
- Financial charges +€1,885
up €1,885 (+557%), from €338 to €2,223
- Taxes +€1,875
up €1,875 (+2,253%), from €83 to €1,959
- Other operating charges +€1,442
up €1,442 (+372%), from €387 to €1,829
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 | €77,859 | €89,124 | +€11,265 | +14.5% |
| Fixed assets | 21/28 | €63,176 | €53,450 | -€9,725 | -15.4% |
| Intangible fixed assets | 21 | - | €1,239 | +€1,239 | |
| Tangible fixed assets | 22/27 | €63,176 | €52,211 | -€10,964 | -17.4% |
| Furniture and vehicles | 24 | €63,176 | €52,211 | -€10,964 | -17.4% |
| Current assets | 29/58 | €14,683 | €35,674 | +€20,990 | +143% |
| Amounts receivable within one year | 40/41 | €9,178 | €16,258 | +€7,080 | +77.1% |
| Trade receivables | 40 | - | €16,258 | +€16,258 | |
| Other amounts receivable | 41 | €9,178 | €0 | -€9,178 | -100% |
| Cash at bank and in hand | 54/58 | €3,600 | €17,809 | +€14,210 | +395% |
| Deferred charges and accrued income | 490/1 | €1,906 | €1,606 | -€300 | -15.7% |
| Total equity and liabilities | 10/49 | €77,859 | €89,124 | +€11,265 | +14.5% |
| Equity | 10/15 | -€1,122 | €4,912 | +€6,034 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €2,412 | +€2,412 | |
| Distributable reserves | 133 | - | €2,412 | +€2,412 | |
| Profit (loss) carried forward | 14 | -€3,622 | €0 | +€3,622 | |
| Amounts payable | 17/49 | €78,981 | €84,212 | +€5,231 | +6.6% |
| Amounts payable after more than one year | 17 | €65,454 | €34,770 | -€30,683 | -46.9% |
| Financial debts | 170/4 | €65,454 | €34,770 | -€30,683 | -46.9% |
| Amounts payable within one year | 42/48 | €13,527 | €49,442 | +€35,915 | +266% |
| Current portion of amounts payable after more than one year | 42 | €9,335 | €9,683 | +€348 | +3.7% |
| Trade debts | 44 | €2,440 | €9,102 | +€6,662 | +273% |
| Suppliers | 440/4 | €2,440 | €9,102 | +€6,662 | +273% |
| Taxes, remuneration and social security | 45 | €1,447 | €30,249 | +€28,802 | +1,991% |
| Taxes | 450/3 | €1,447 | €30,249 | +€28,802 | +1,991% |
| Other amounts payable | 47/48 | €305 | €407 | +€103 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,114 | €17,399 | +€15,285 | +723% |
| Other operating charges | 640/8 | €387 | €1,829 | +€1,442 | +372% |
| Non-recurring operating charges | 66A | - | €849 | +€849 | |
| Gross operating margin | 9900 | -€699 | €30,292 | +€30,991 | |
| Operating profit (loss) | 9901 | -€3,200 | €10,215 | +€13,415 | |
| Financial charges | 65/66B | €338 | €2,223 | +€1,885 | +557% |
| Recurring financial charges | 65 | €338 | €2,223 | +€1,885 | +557% |
| Profit (loss) for the period before taxes | 9903 | -€3,538 | €7,992 | +€11,531 | |
| Income taxes | 67/77 | €83 | €1,959 | +€1,875 | +2,253% |
| Profit (loss) for the period | 9904 | -€3,622 | €6,034 | +€9,655 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,622 | €6,034 | +€9,655 |
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 13 October 2026 via checked.be.