NSJ Consult: what changed
NSJ Consult
Largest movements
- Cash +€16,218
up €16,218 (+99.3%), from €16,327 to €32,545
mainly Net result for the year (+€21,996) and Receivables within one year (+€11,527)
- Receivables within one year -€11,527
down €11,527 (-88.2%), from €13,068 to €1,541
of which Trade receivables: -€13,068
- Tangible fixed assets -€666
down €666 (-14.2%), from €4,687 to €4,021
of which Plant, machinery and equipment: -€1,334
- Profit (loss) carried forward +€21,996
up €21,996 (+45.4%), from -€48,454 to -€26,458
- Current portion of long-term debt -€12,208
no longer reported in 2025 (was €12,208)
- Trade debts -€3,978
down €3,978 (-79.2%), from €5,020 to €1,042
- Other debts -€2,198
no longer reported in 2025 (was €2,198)
- Tax, wage and social debts +€412
up €412 (+3.3%), from €12,413 to €12,825
of which Taxes: +€4,012
- Depreciation -€22,708
down €22,708 (-93.2%), from €24,373 to €1,665
- Gross operating margin +€22,632
up €22,632 (+174%), from €13,041 to €35,673
- Taxes +€8,395
up €8,395 (+1,182%), from €710 to €9,105
- Financial charges -€419
down €419 (-56.7%), from €740 to €321
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,132 | €38,157 | +€4,025 | +11.8% |
| Fixed assets | 21/28 | €4,737 | €4,071 | -€666 | -14.1% |
| Tangible fixed assets | 22/27 | €4,687 | €4,021 | -€666 | -14.2% |
| Plant, machinery and equipment | 23 | €4,293 | €2,960 | -€1,334 | -31.1% |
| Furniture and vehicles | 24 | €394 | €1,061 | +€667 | +169% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €29,395 | €34,086 | +€4,691 | +16.0% |
| Amounts receivable within one year | 40/41 | €13,068 | €1,541 | -€11,527 | -88.2% |
| Trade receivables | 40 | €13,068 | - | -€13,068 | |
| Other amounts receivable | 41 | - | €1,541 | +€1,541 | |
| Cash at bank and in hand | 54/58 | €16,327 | €32,545 | +€16,218 | +99.3% |
| Total equity and liabilities | 10/49 | €34,132 | €38,157 | +€4,025 | +11.8% |
| Equity | 10/15 | €2,294 | €24,290 | +€21,996 | +959% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €44,548 | €44,548 | = | 0.0% |
| Distributable reserves | 133 | €44,548 | €44,548 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,454 | -€26,458 | +€21,996 | +45.4% |
| Amounts payable | 17/49 | €31,838 | €13,867 | -€17,971 | -56.4% |
| Amounts payable within one year | 42/48 | €31,838 | €13,867 | -€17,971 | -56.4% |
| Current portion of amounts payable after more than one year | 42 | €12,208 | - | -€12,208 | |
| Trade debts | 44 | €5,020 | €1,042 | -€3,978 | -79.2% |
| Suppliers | 440/4 | €5,020 | €1,042 | -€3,978 | -79.2% |
| Taxes, remuneration and social security | 45 | €12,413 | €12,825 | +€412 | +3.3% |
| Taxes | 450/3 | €8,813 | €12,825 | +€4,012 | +45.5% |
| Remuneration and social security | 454/9 | €3,600 | - | -€3,600 | |
| Other amounts payable | 47/48 | €2,198 | - | -€2,198 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,373 | €1,665 | -€22,708 | -93.2% |
| Other operating charges | 640/8 | €2,342 | €2,586 | +€243 | +10.4% |
| Gross operating margin | 9900 | €13,041 | €35,673 | +€22,632 | +174% |
| Operating profit (loss) | 9901 | -€13,675 | €31,422 | +€45,097 | |
| Financial charges | 65/66B | €740 | €321 | -€419 | -56.7% |
| Recurring financial charges | 65 | €740 | €321 | -€419 | -56.7% |
| Profit (loss) for the period before taxes | 9903 | -€14,415 | €31,101 | +€45,516 | |
| Income taxes | 67/77 | €710 | €9,105 | +€8,395 | +1,182% |
| Profit (loss) for the period | 9904 | -€15,125 | €21,996 | +€37,121 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,125 | €21,996 | +€37,121 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.