NUMANA 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.
NUMANA CONSULTING
Largest movements
- Cash +€30,060
up €30,060 (+16.9%), from €177,408 to €207,468
mainly Other debts (+€186,296) and Net result for the year (+€77,829)
- Other debts +€186,296
up €186,296 (+15,667%), from €1,189 to €187,485
- Profit (loss) carried forward -€122,171
down €122,171 (-26.3%), from €463,757 to €341,586
- Tax, wage and social debts -€35,283
down €35,283 (-81.2%), from €43,476 to €8,193
of which Taxes: -€35,390
- Gross operating margin -€41,534
down €41,534 (-30.4%), from €136,590 to €95,056
- Taxes -€11,126
down €11,126 (-34.6%), from €32,194 to €21,068
- Financial income -€2,848
down €2,848 (-27.3%), from €10,429 to €7,581
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 | €515,267 | €544,517 | +€29,249 | +5.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €15,969 | €13,908 | -€2,060 | -12.9% |
| Tangible fixed assets | 22/27 | €15,969 | €13,908 | -€2,060 | -12.9% |
| Furniture and vehicles | 24 | €15,969 | €13,908 | -€2,060 | -12.9% |
| Current assets | 29/58 | €499,299 | €530,608 | +€31,310 | +6.3% |
| Amounts receivable within one year | 40/41 | €18,748 | €20,565 | +€1,818 | +9.7% |
| Trade receivables | 40 | €17,813 | €17,424 | -€389 | -2.2% |
| Other amounts receivable | 41 | €935 | €3,141 | +€2,206 | +236% |
| Current investments | 50/53 | €303,000 | €301,712 | -€1,288 | -0.4% |
| Cash at bank and in hand | 54/58 | €177,408 | €207,468 | +€30,060 | +16.9% |
| Deferred charges and accrued income | 490/1 | €143 | €863 | +€720 | +503% |
| Total equity and liabilities | 10/49 | €515,267 | €544,517 | +€29,249 | +5.7% |
| Equity | 10/15 | €467,757 | €345,586 | -€122,171 | -26.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €463,757 | €341,586 | -€122,171 | -26.3% |
| Amounts payable | 17/49 | €47,510 | €198,931 | +€151,421 | +319% |
| Amounts payable within one year | 42/48 | €47,510 | €198,931 | +€151,421 | +319% |
| Trade debts | 44 | €2,845 | €3,253 | +€408 | +14.4% |
| Suppliers | 440/4 | €2,845 | €3,253 | +€408 | +14.4% |
| Taxes, remuneration and social security | 45 | €43,476 | €8,193 | -€35,283 | -81.2% |
| Taxes | 450/3 | €43,476 | €8,086 | -€35,390 | -81.4% |
| Remuneration and social security | 454/9 | €0 | €107 | +€107 | |
| Other amounts payable | 47/48 | €1,189 | €187,485 | +€186,296 | +15,667% |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,168 | €3,210 | +€43 | +1.4% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €136,590 | €95,056 | -€41,534 | -30.4% |
| Operating profit (loss) | 9901 | €133,035 | €91,445 | -€41,590 | -31.3% |
| Financial income | 75/76B | €10,429 | €7,581 | -€2,848 | -27.3% |
| Recurring financial income | 75 | €10,429 | €7,581 | -€2,848 | -27.3% |
| Financial charges | 65/66B | €125 | €130 | +€5 | +4.2% |
| Recurring financial charges | 65 | €125 | €130 | +€5 | +4.2% |
| Profit (loss) for the period before taxes | 9903 | €143,340 | €98,896 | -€44,443 | -31.0% |
| Income taxes | 67/77 | €32,194 | €21,068 | -€11,126 | -34.6% |
| Profit (loss) for the period | 9904 | €111,146 | €77,829 | -€33,317 | -30.0% |
| Profit (loss) for the period to be appropriated | 9905 | €111,146 | €77,829 | -€33,317 | -30.0% |
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.