NPC 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.
NPC Consult
Largest movements
- Tangible fixed assets -€21,949
down €21,949 (-41.0%), from €53,517 to €31,568
of which Furniture and vehicles: -€17,755
- Cash +€12,278
up €12,278 (+54.6%), from €22,493 to €34,771
mainly Investment in fixed assets (net) (+€14,052) and Depreciation (+€7,897)
- Receivables within one year +€6,822
up €6,822 (+11.4%), from €59,679 to €66,501
of which Trade receivables: +€5,626
- Deferred charges and accrued income -€3,731
down €3,731 (-75.9%), from €4,914 to €1,184
- Reserves -€8,562
down €8,562 (-7.4%), from €115,501 to €106,939
of which Distributable reserves: -€8,562
- Tax, wage and social debts +€3,094
up €3,094 (+28.8%), from €10,739 to €13,834
- Gross operating margin -€23,890
down €23,890 (-84.5%), from €28,265 to €4,375
- Depreciation -€17,909
down €17,909 (-69.4%), from €25,805 to €7,897
- Taxes -€2,493
down €2,493 (-90.7%), from €2,750 to €257
- Financial charges +€1,716
up €1,716 (+671%), from €256 to €1,972
- Other operating charges +€633
up €633 (+537%), from €118 to €751
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 | €140,603 | €134,024 | -€6,579 | -4.7% |
| Fixed assets | 21/28 | €53,517 | €31,568 | -€21,949 | -41.0% |
| Tangible fixed assets | 22/27 | €53,517 | €31,568 | -€21,949 | -41.0% |
| Plant, machinery and equipment | 23 | €21,311 | €17,118 | -€4,194 | -19.7% |
| Furniture and vehicles | 24 | €32,206 | €14,451 | -€17,755 | -55.1% |
| Current assets | 29/58 | €87,086 | €102,456 | +€15,370 | +17.6% |
| Amounts receivable within one year | 40/41 | €59,679 | €66,501 | +€6,822 | +11.4% |
| Trade receivables | 40 | €35,586 | €41,212 | +€5,626 | +15.8% |
| Other amounts receivable | 41 | €24,093 | €25,289 | +€1,197 | +5.0% |
| Cash at bank and in hand | 54/58 | €22,493 | €34,771 | +€12,278 | +54.6% |
| Deferred charges and accrued income | 490/1 | €4,914 | €1,184 | -€3,731 | -75.9% |
| Total equity and liabilities | 10/49 | €140,603 | €134,024 | -€6,579 | -4.7% |
| Equity | 10/15 | €127,496 | €119,339 | -€8,157 | -6.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €115,501 | €106,939 | -€8,562 | -7.4% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €113,501 | €104,939 | -€8,562 | -7.5% |
| Profit (loss) carried forward | 14 | -€405 | - | +€405 | |
| Amounts payable | 17/49 | €13,107 | €14,685 | +€1,578 | +12.0% |
| Amounts payable within one year | 42/48 | €13,107 | €14,685 | +€1,578 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €1,174 | - | -€1,174 | |
| Trade debts | 44 | €1,193 | €851 | -€342 | -28.7% |
| Suppliers | 440/4 | €1,193 | €851 | -€342 | -28.7% |
| Taxes, remuneration and social security | 45 | €10,739 | €13,834 | +€3,094 | +28.8% |
| Taxes | 450/3 | €10,739 | €13,834 | +€3,094 | +28.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,805 | €7,897 | -€17,909 | -69.4% |
| Other operating charges | 640/8 | €118 | €751 | +€633 | +537% |
| Non-recurring operating charges | 66A | - | €2,026 | +€2,026 | |
| Gross operating margin | 9900 | €28,265 | €4,375 | -€23,890 | -84.5% |
| Operating profit (loss) | 9901 | €2,342 | -€6,299 | -€8,641 | |
| Financial income | 75/76B | €259 | €370 | +€111 | +42.9% |
| Recurring financial income | 75 | €259 | €370 | +€111 | +42.9% |
| Financial charges | 65/66B | €256 | €1,972 | +€1,716 | +671% |
| Recurring financial charges | 65 | €256 | €1,972 | +€1,716 | +671% |
| Profit (loss) for the period before taxes | 9903 | €2,345 | -€7,900 | -€10,245 | |
| Income taxes | 67/77 | €2,750 | €257 | -€2,493 | -90.7% |
| Profit (loss) for the period | 9904 | -€405 | -€8,157 | -€7,752 | -1,916% |
| Profit (loss) for the period to be appropriated | 9905 | -€405 | -€8,157 | -€7,752 | -1,916% |
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 18 October 2026 via checked.be.