NUANCE 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.
NUANCE CONSULT
Largest movements
- Receivables within one year +€5,602
up €5,602 (+23.0%), from €24,397 to €29,999
of which Other amounts receivable: +€3,269
- Cash +€992
up €992 (+253%), from €391 to €1,383
mainly Net result for the year (+€18,552) and Tax, wage and social debts (+€2,795)
- Profit (loss) carried forward +€18,552
up €18,552 (+23.5%), from -€78,994 to -€60,443
- Trade debts -€14,752
down €14,752 (-96.0%), from €15,374 to €622
- Tax, wage and social debts +€2,795
up €2,795 (+86.0%), from €3,248 to €6,043
- Gross operating margin +€5,060
up €5,060 (+33.2%), from €15,240 to €20,300
- Taxes +€2,461
new in 2025: €2,461
- Financial income +€264
up €264 (+22.8%), from €1,160 to €1,425
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 | €24,788 | €31,382 | +€6,594 | +26.6% |
| Current assets | 29/58 | €24,788 | €31,382 | +€6,594 | +26.6% |
| Amounts receivable within one year | 40/41 | €24,397 | €29,999 | +€5,602 | +23.0% |
| Trade receivables | 40 | - | €2,333 | +€2,333 | |
| Other amounts receivable | 41 | €24,397 | €27,666 | +€3,269 | +13.4% |
| Cash at bank and in hand | 54/58 | €391 | €1,383 | +€992 | +253% |
| Total equity and liabilities | 10/49 | €24,788 | €31,382 | +€6,594 | +26.6% |
| Equity | 10/15 | €6,166 | €24,717 | +€18,552 | +301% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €72,760 | €72,760 | = | 0.0% |
| Distributable reserves | 133 | €72,760 | €72,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,994 | -€60,443 | +€18,552 | +23.5% |
| Amounts payable | 17/49 | €18,622 | €6,665 | -€11,958 | -64.2% |
| Amounts payable within one year | 42/48 | €18,622 | €6,665 | -€11,958 | -64.2% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €15,374 | €622 | -€14,752 | -96.0% |
| Suppliers | 440/4 | €15,374 | €622 | -€14,752 | -96.0% |
| Taxes, remuneration and social security | 45 | €3,248 | €6,043 | +€2,795 | +86.0% |
| Taxes | 450/3 | €3,248 | €6,043 | +€2,795 | +86.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Other operating charges | 640/8 | €472 | €465 | -€7 | -1.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €15,240 | €20,300 | +€5,060 | +33.2% |
| Operating profit (loss) | 9901 | €14,768 | €19,835 | +€5,067 | +34.3% |
| Financial income | 75/76B | €1,160 | €1,425 | +€264 | +22.8% |
| Recurring financial income | 75 | €1,160 | €1,425 | +€264 | +22.8% |
| Financial charges | 65/66B | €215 | €247 | +€32 | +14.8% |
| Recurring financial charges | 65 | €215 | €247 | +€32 | +14.8% |
| Profit (loss) for the period before taxes | 9903 | €15,713 | €21,012 | +€5,299 | +33.7% |
| Income taxes | 67/77 | - | €2,461 | +€2,461 | |
| Profit (loss) for the period | 9904 | €15,713 | €18,552 | +€2,839 | +18.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,713 | €18,552 | +€2,839 | +18.1% |
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 16 October 2026 via checked.be.