NU CONSULT: what changed
Two fiscal 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.
NU CONSULT
Largest movements
- Receivables within one year +€417,630
up €417,630 (+1972.3%), from €21,175 to €438,805
of which Other amounts receivable: +€414,000
- Financial fixed assets -€358,311
down €358,311 (-99.3%), from €360,811 to €2,500
- Cash +€11,739
up €11,739 (+64.6%), from €18,166 to €29,905
mainly Investment in fixed assets (net) (+€353,448) and Other debts (+€147,017)
- Other debts +€147,017
up €147,017 (+4035.0%), from €3,644 to €150,661
- Profit (loss) carried forward -€73,367
down €73,367 (-15.9%), from €460,048 to €386,681
- Debts after one year -€37,741
down €37,741 (-25.5%), from €148,126 to €110,385
- Tax, wage and social debts +€28,610
up €28,610 (+103.1%), from €27,751 to €56,361
- Financial income +€51,841
up €51,841 (+277374.1%), from €19 to €51,860
- Gross operating margin -€13,545
down €13,545 (-10.6%), from €127,911 to €114,366
- Depreciation -€9,020
down €9,020 (-44.8%), from €20,142 to €11,123
- Taxes -€7,717
down €7,717 (-26.4%), from €29,269 to €21,551
- Financial charges -€1,746
down €1,746 (-35.1%), from €4,972 to €3,226
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 | €699,298 | €764,281 | +€64,984 | +9.3% |
| Fixed assets | 21/28 | €640,099 | €275,529 | -€364,570 | -57.0% |
| Tangible fixed assets | 22/27 | €279,288 | €273,029 | -€6,259 | -2.2% |
| Land and buildings | 22 | €278,919 | €273,002 | -€5,918 | -2.1% |
| Plant, machinery and equipment | 23 | €70 | - | -€70 | |
| Furniture and vehicles | 24 | €299 | €27 | -€271 | -90.8% |
| Financial fixed assets | 28 | €360,811 | €2,500 | -€358,311 | -99.3% |
| Current assets | 29/58 | €59,198 | €488,752 | +€429,554 | +725.6% |
| Amounts receivable within one year | 40/41 | €21,175 | €438,805 | +€417,630 | +1972.3% |
| Trade receivables | 40 | €21,175 | €24,805 | +€3,630 | +17.1% |
| Other amounts receivable | 41 | - | €414,000 | +€414,000 | |
| Current investments | 50/53 | €18,000 | €18,092 | +€92 | +0.5% |
| Cash at bank and in hand | 54/58 | €18,166 | €29,905 | +€11,739 | +64.6% |
| Deferred charges and accrued income | 490/1 | €1,857 | €1,950 | +€92 | +5.0% |
| Total equity and liabilities | 10/49 | €699,298 | €764,281 | +€64,984 | +9.3% |
| Equity | 10/15 | €480,508 | €407,141 | -€73,367 | -15.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €460,048 | €386,681 | -€73,367 | -15.9% |
| Amounts payable | 17/49 | €218,790 | €357,140 | +€138,350 | +63.2% |
| Amounts payable after more than one year | 17 | €148,126 | €110,385 | -€37,741 | -25.5% |
| Financial debts | 170/4 | €148,126 | €110,385 | -€37,741 | -25.5% |
| Amounts payable within one year | 42/48 | €70,664 | €246,755 | +€176,092 | +249.2% |
| Current portion of amounts payable after more than one year | 42 | €38,219 | €37,741 | -€478 | -1.3% |
| Trade debts | 44 | €1,050 | €1,992 | +€942 | +89.8% |
| Suppliers | 440/4 | €1,050 | €1,992 | +€942 | +89.8% |
| Taxes, remuneration and social security | 45 | €27,751 | €56,361 | +€28,610 | +103.1% |
| Taxes | 450/3 | €27,751 | €56,361 | +€28,610 | +103.1% |
| Other amounts payable | 47/48 | €3,644 | €150,661 | +€147,017 | +4035.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,142 | €11,123 | -€9,020 | -44.8% |
| Other operating charges | 640/8 | €3,951 | €3,693 | -€258 | -6.5% |
| Gross operating margin | 9900 | €127,911 | €114,366 | -€13,545 | -10.6% |
| Operating profit (loss) | 9901 | €103,818 | €99,551 | -€4,267 | -4.1% |
| Financial income | 75/76B | €19 | €51,860 | +€51,841 | +277374.1% |
| Recurring financial income | 75 | €19 | €51,860 | +€51,841 | +277374.1% |
| Financial charges | 65/66B | €4,972 | €3,226 | -€1,746 | -35.1% |
| Recurring financial charges | 65 | €4,972 | €3,226 | -€1,746 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | €98,865 | €148,184 | +€49,319 | +49.9% |
| Income taxes | 67/77 | €29,269 | €21,551 | -€7,717 | -26.4% |
| Profit (loss) for the period | 9904 | €69,596 | €126,633 | +€57,037 | +82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,596 | €126,633 | +€57,037 | +82.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.