NP 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.
NP CONSULTING
Largest movements
- Receivables within one year -€10,905
down €10,905 (-44.3%), from €24,639 to €13,734
of which Trade receivables: -€5,582
- Cash -€10,858
down €10,858 (-31.6%), from €34,378 to €23,520
mainly Other debts (-€29,222) and Contributions, distributions and other (-€16,591)
- Tangible fixed assets -€4,501
down €4,501 (-23.4%), from €19,271 to €14,770
of which Other tangible fixed assets: -€3,801
- Other debts -€29,222
down €29,222 (-38.7%), from €75,457 to €46,235
- Tax, wage and social debts +€3,000
new in 2025: €3,000
- Gross operating margin -€3,322
down €3,322 (-10.6%), from €31,242 to €27,920
- Depreciation -€1,263
down €1,263 (-21.9%), from €5,763 to €4,501
- Taxes -€1,176
down €1,176 (-16.3%), from €7,228 to €6,052
- Other operating charges +€378
up €378 (+431.0%), from €88 to €465
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.
Cash bridge derived
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 | €78,781 | €52,517 | -€26,263 | -33.3% |
| Fixed assets | 21/28 | €19,271 | €14,770 | -€4,501 | -23.4% |
| Tangible fixed assets | 22/27 | €19,271 | €14,770 | -€4,501 | -23.4% |
| Furniture and vehicles | 24 | €1,093 | €394 | -€700 | -64.0% |
| Other tangible fixed assets | 26 | €18,177 | €14,376 | -€3,801 | -20.9% |
| Current assets | 29/58 | €59,510 | €37,748 | -€21,763 | -36.6% |
| Amounts receivable within one year | 40/41 | €24,639 | €13,734 | -€10,905 | -44.3% |
| Trade receivables | 40 | €16,467 | €10,886 | -€5,582 | -33.9% |
| Other amounts receivable | 41 | €8,172 | €2,848 | -€5,324 | -65.1% |
| Cash at bank and in hand | 54/58 | €34,378 | €23,520 | -€10,858 | -31.6% |
| Deferred charges and accrued income | 490/1 | €493 | €493 | = | 0.0% |
| Total equity and liabilities | 10/49 | €78,781 | €52,517 | -€26,263 | -33.3% |
| Equity | 10/15 | €2,500 | €2,500 | = | 0.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €76,281 | €50,017 | -€26,263 | -34.4% |
| Amounts payable within one year | 42/48 | €76,281 | €50,017 | -€26,263 | -34.4% |
| Trade debts | 44 | €824 | €782 | -€41 | -5.0% |
| Suppliers | 440/4 | €824 | €782 | -€41 | -5.0% |
| Taxes, remuneration and social security | 45 | - | €3,000 | +€3,000 | |
| Taxes | 450/3 | - | €3,000 | +€3,000 | |
| Other amounts payable | 47/48 | €75,457 | €46,235 | -€29,222 | -38.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,763 | €4,501 | -€1,263 | -21.9% |
| Other operating charges | 640/8 | €88 | €465 | +€378 | +431.0% |
| Gross operating margin | 9900 | €31,242 | €27,920 | -€3,322 | -10.6% |
| Operating profit (loss) | 9901 | €25,391 | €22,954 | -€2,437 | -9.6% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €195 | €312 | +€117 | +60.1% |
| Recurring financial charges | 65 | €195 | €312 | +€117 | +60.1% |
| Profit (loss) for the period before taxes | 9903 | €25,196 | €22,642 | -€2,554 | -10.1% |
| Income taxes | 67/77 | €7,228 | €6,052 | -€1,176 | -16.3% |
| Profit (loss) for the period | 9904 | €17,968 | €16,591 | -€1,378 | -7.7% |
| Profit (loss) for the period to be appropriated | 9905 | €17,968 | €16,591 | -€1,378 | -7.7% |
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 10 October 2026 via checked.be.