NUCLEO CONSULTING: 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.
NUCLEO CONSULTING
Largest movements
- Receivables within one year +€115,997
up €115,997 (+24.6%), from €471,928 to €587,925
of which Trade receivables: +€63,773
- Cash -€53,693
down €53,693 (-96.9%), from €55,397 to €1,704
mainly Receivables within one year (-€115,997) and Current portion of long-term debt (-€10,546)
- Current investments -€51,998
no longer reported in 2023 (was €51,998)
- Tangible fixed assets -€12,617
down €12,617 (-22.7%), from €55,580 to €42,963
of which Leasing and similar rights: -€7,366
- Current portion of long-term debt -€10,546
down €10,546 (-66.5%), from €15,860 to €5,314
- Advances received -€8,222
no longer reported in 2023 (was €8,222)
- Tax, wage and social debts +€7,201
up €7,201 (+2.7%), from €263,162 to €270,363
of which Taxes: +€7,201
- Profit (loss) carried forward +€6,821
up €6,821 (+2.5%), from €268,341 to €275,162
- Depreciation -€3,725
down €3,725 (-22.8%), from €16,342 to €12,617
- Gross operating margin -€1,329
down €1,329 (-4.3%), from €31,205 to €29,876
- Other operating charges -€1,098
down €1,098 (-77.6%), from €1,415 to €317
- Financial charges +€408
up €408 (+7.0%), from €5,863 to €6,271
of which Financial charges: +€408
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €635,201 | €632,890 | -€2,311 | -0.4% |
| Fixed assets | 21/28 | €55,783 | €43,166 | -€12,617 | -22.6% |
| Tangible fixed assets | 22/27 | €55,580 | €42,963 | -€12,617 | -22.7% |
| Land and buildings | 22 | €3,017 | €2,527 | -€490 | -16.2% |
| Furniture and vehicles | 24 | €7,141 | €2,380 | -€4,761 | -66.7% |
| Leasing and similar rights | 25 | €45,422 | €38,056 | -€7,366 | -16.2% |
| Financial fixed assets | 28 | €203 | €203 | = | 0.0% |
| Current assets | 29/58 | €579,418 | €589,724 | +€10,306 | +1.8% |
| Stocks and contracts in progress | 3 | €95 | €95 | = | 0.0% |
| Stocks | 30/36 | €95 | €95 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €471,928 | €587,925 | +€115,997 | +24.6% |
| Trade receivables | 40 | - | €63,773 | +€63,773 | |
| Other amounts receivable | 41 | €471,928 | €524,152 | +€52,224 | +11.1% |
| Current investments | 50/53 | €51,998 | - | -€51,998 | |
| Cash at bank and in hand | 54/58 | €55,397 | €1,704 | -€53,693 | -96.9% |
| Total equity and liabilities | 10/49 | €635,201 | €632,890 | -€2,311 | -0.4% |
| Equity | 10/15 | €330,901 | €337,722 | +€6,821 | +2.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €56,360 | €56,360 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €54,500 | €54,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €268,341 | €275,162 | +€6,821 | +2.5% |
| Amounts payable | 17/49 | €304,300 | €295,168 | -€9,132 | -3.0% |
| Amounts payable after more than one year | 17 | €17,056 | €17,056 | = | 0.0% |
| Financial debts | 170/4 | €17,056 | €17,056 | = | 0.0% |
| Amounts payable within one year | 42/48 | €287,244 | €278,112 | -€9,132 | -3.2% |
| Current portion of amounts payable after more than one year | 42 | €15,860 | €5,314 | -€10,546 | -66.5% |
| Financial debts | 43 | - | €1,977 | +€1,977 | |
| Credit institutions | 430/8 | - | €1,977 | +€1,977 | |
| Advances received on contracts in progress | 46 | €8,222 | - | -€8,222 | |
| Taxes, remuneration and social security | 45 | €263,162 | €270,363 | +€7,201 | +2.7% |
| Taxes | 450/3 | €113,162 | €120,363 | +€7,201 | +6.4% |
| Remuneration and social security | 454/9 | €150,000 | €150,000 | = | 0.0% |
| Other amounts payable | 47/48 | - | €458 | +€458 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,342 | €12,617 | -€3,725 | -22.8% |
| Other operating charges | 640/8 | €1,415 | €317 | -€1,098 | -77.6% |
| Gross operating margin | 9900 | €31,205 | €29,876 | -€1,329 | -4.3% |
| Operating profit (loss) | 9901 | €13,448 | €16,942 | +€3,494 | +26.0% |
| Financial charges | 65/66B | €5,863 | €6,271 | +€408 | +7.0% |
| Recurring financial charges | 65 | €5,863 | €6,271 | +€408 | +7.0% |
| Non-recurring financial charges | 66B | €5,863 | €6,271 | +€408 | +7.0% |
| Profit (loss) for the period before taxes | 9903 | €7,585 | €10,671 | +€3,086 | +40.7% |
| Income taxes | 67/77 | €3,850 | €3,850 | = | 0.0% |
| Profit (loss) for the period | 9904 | €3,735 | €6,821 | +€3,086 | +82.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,735 | €6,821 | +€3,086 | +82.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.