NP Management 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 Management Consult
Largest movements
- Cash +€25,236
up €25,236 (+73.7%), from €34,238 to €59,473
mainly Net result for the year (+€39,058) and Depreciation (+€873)
- Receivables within one year +€11,709
up €11,709 (+34.1%), from €34,320 to €46,029
of which Other amounts receivable: +€20,179
- Deferred charges and accrued income +€2,128
up €2,128 (+258%), from €825 to €2,953
- Reserves +€39,058
up €39,058 (+60.4%), from €64,699 to €103,758
- Gross operating margin +€1,916
up €1,916 (+4.1%), from €46,421 to €48,337
- Financial income +€1,624
up €1,624 (+197%), from €825 to €2,450
- Other operating charges -€875
no longer reported in 2025 (was €875)
- Taxes +€678
up €678 (+7.1%), from €9,540 to €10,218
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 | €75,818 | €113,967 | +€38,148 | +50.3% |
| Fixed assets | 21/28 | €6,435 | €5,512 | -€924 | -14.4% |
| Tangible fixed assets | 22/27 | €6,435 | €5,512 | -€924 | -14.4% |
| Plant, machinery and equipment | 23 | €851 | €562 | -€288 | -33.9% |
| Other tangible fixed assets | 26 | €5,585 | €4,949 | -€635 | -11.4% |
| Current assets | 29/58 | €69,383 | €108,455 | +€39,072 | +56.3% |
| Amounts receivable within one year | 40/41 | €34,320 | €46,029 | +€11,709 | +34.1% |
| Trade receivables | 40 | €8,470 | - | -€8,470 | |
| Other amounts receivable | 41 | €25,850 | €46,029 | +€20,179 | +78.1% |
| Cash at bank and in hand | 54/58 | €34,238 | €59,473 | +€25,236 | +73.7% |
| Deferred charges and accrued income | 490/1 | €825 | €2,953 | +€2,128 | +258% |
| Total equity and liabilities | 10/49 | €75,818 | €113,967 | +€38,148 | +50.3% |
| Equity | 10/15 | €69,699 | €108,758 | +€39,058 | +56.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €64,699 | €103,758 | +€39,058 | +60.4% |
| Distributable reserves | 133 | €64,699 | €103,758 | +€39,058 | +60.4% |
| Amounts payable | 17/49 | €6,119 | €5,209 | -€910 | -14.9% |
| Amounts payable within one year | 42/48 | €6,119 | €5,209 | -€910 | -14.9% |
| Taxes, remuneration and social security | 45 | €6,119 | €5,209 | -€910 | -14.9% |
| Taxes | 450/3 | €4,419 | €5,209 | +€790 | +17.9% |
| Remuneration and social security | 454/9 | €1,700 | - | -€1,700 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,012 | €873 | -€140 | -13.8% |
| Other operating charges | 640/8 | €875 | - | -€875 | |
| Non-recurring operating charges | 66A | - | €529 | +€529 | |
| Gross operating margin | 9900 | €46,421 | €48,337 | +€1,916 | +4.1% |
| Operating profit (loss) | 9901 | €44,534 | €46,936 | +€2,402 | +5.4% |
| Financial income | 75/76B | €825 | €2,450 | +€1,624 | +197% |
| Recurring financial income | 75 | €825 | €2,450 | +€1,624 | +197% |
| Financial charges | 65/66B | €61 | €109 | +€48 | +77.4% |
| Recurring financial charges | 65 | €61 | €109 | +€48 | +77.4% |
| Profit (loss) for the period before taxes | 9903 | €45,298 | €49,276 | +€3,979 | +8.8% |
| Income taxes | 67/77 | €9,540 | €10,218 | +€678 | +7.1% |
| Profit (loss) for the period | 9904 | €35,758 | €39,058 | +€3,301 | +9.2% |
| Profit (loss) for the period to be appropriated | 9905 | €35,758 | €39,058 | +€3,301 | +9.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.