NP-Easy 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-Easy Consulting
Largest movements
- Cash -€53,010
down €53,010 (-58.2%), from €91,041 to €38,032
mainly Contributions, distributions and other (-€160,409) and Investment in fixed assets (net) (-€37,660)
- Tangible fixed assets +€33,194
up €33,194 (+399%), from €8,322 to €41,516
of which Furniture and vehicles: +€30,954
- Deferred charges and accrued income -€2,574
down €2,574 (-72.0%), from €3,576 to €1,002
- Profit (loss) carried forward -€104,224
down €104,224 (-100%), from €104,224 to €0
- Other debts +€87,041
up €87,041, from €0 to €87,041
- Tax, wage and social debts -€3,996
down €3,996 (-40.0%), from €9,985 to €5,989
- Trade debts -€1,319
down €1,319 (-64.2%), from €2,055 to €735
- Gross operating margin +€4,030
up €4,030 (+5.6%), from €71,376 to €75,406
- Depreciation +€2,199
up €2,199 (+97.0%), from €2,267 to €4,466
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 | €118,764 | €96,265 | -€22,498 | -18.9% |
| Fixed assets | 21/28 | €8,322 | €41,516 | +€33,194 | +399% |
| Tangible fixed assets | 22/27 | €8,322 | €41,516 | +€33,194 | +399% |
| Plant, machinery and equipment | 23 | - | €2,240 | +€2,240 | |
| Furniture and vehicles | 24 | €8,322 | €39,276 | +€30,954 | +372% |
| Current assets | 29/58 | €110,442 | €54,749 | -€55,692 | -50.4% |
| Amounts receivable within one year | 40/41 | €15,824 | €15,716 | -€109 | -0.7% |
| Trade receivables | 40 | €14,520 | €14,520 | = | 0.0% |
| Other amounts receivable | 41 | €1,304 | €1,196 | -€109 | -8.3% |
| Cash at bank and in hand | 54/58 | €91,041 | €38,032 | -€53,010 | -58.2% |
| Deferred charges and accrued income | 490/1 | €3,576 | €1,002 | -€2,574 | -72.0% |
| Total equity and liabilities | 10/49 | €118,764 | €96,265 | -€22,498 | -18.9% |
| Equity | 10/15 | €106,724 | €2,500 | -€104,224 | -97.7% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €104,224 | €0 | -€104,224 | -100% |
| Amounts payable | 17/49 | €12,040 | €93,765 | +€81,726 | +679% |
| Amounts payable within one year | 42/48 | €12,040 | €93,765 | +€81,726 | +679% |
| Trade debts | 44 | €2,055 | €735 | -€1,319 | -64.2% |
| Suppliers | 440/4 | €2,055 | €735 | -€1,319 | -64.2% |
| Taxes, remuneration and social security | 45 | €9,985 | €5,989 | -€3,996 | -40.0% |
| Taxes | 450/3 | €9,985 | €5,989 | -€3,996 | -40.0% |
| Other amounts payable | 47/48 | €0 | €87,041 | +€87,041 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,267 | €4,466 | +€2,199 | +97.0% |
| Other operating charges | 640/8 | €141 | €144 | +€4 | +2.6% |
| Gross operating margin | 9900 | €71,376 | €75,406 | +€4,030 | +5.6% |
| Operating profit (loss) | 9901 | €68,969 | €70,797 | +€1,828 | +2.7% |
| Financial charges | 65/66B | €125 | €179 | +€55 | +43.8% |
| Recurring financial charges | 65 | €125 | €179 | +€55 | +43.8% |
| Profit (loss) for the period before taxes | 9903 | €68,844 | €70,617 | +€1,773 | +2.6% |
| Income taxes | 67/77 | €13,881 | €14,432 | +€552 | +4.0% |
| Profit (loss) for the period | 9904 | €54,964 | €56,185 | +€1,221 | +2.2% |
| Profit (loss) for the period to be appropriated | 9905 | €54,964 | €56,185 | +€1,221 | +2.2% |
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 23 October 2026 via checked.be.