NUMERIS: 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.
What changed
NUMERIS
NACE 70.200, Business and other management consultancy
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€2.4m
2024 · €2.5m-€62,793
Equity
€10.1m
2024 · €8.5m+€1.7m
Cash
€24,124
2024 · €3,920+€20,204
Balance sheet total
€11.9m
2024 · €9.7m+€2.2m
Largest movements
Assets
- Current investments +€2.0m
up €2.0m (+28.2%), from €7.1m to €9.1m
- Receivables within one year +€177,211
up €177,211 (+8.5%), from €2.1m to €2.3m
of which Trade receivables: +€157,319
- Deferred charges and accrued income -€135,993
down €135,993 (-82.1%), from €165,626 to €29,633
Equity and liabilities
- Profit (loss) carried forward +€1.7m
up €1.7m (+23.8%), from €7.0m to €8.6m
- Other debts +€425,225
up €425,225 (+122.4%), from €347,376 to €772,601
Income statement
- Turnover +€227,760
up €227,760 (+5.5%), from €4.2m to €4.4m
- Provisions +€161,271
up €161,271, from -€158,247 to €3,025
- Financial income -€72,201
down €72,201 (-40.0%), from €180,637 to €108,437
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.
Result 2024
€2.5m
Turnover
+€227,760
Other operating income
-€30,516
Services and other goods
-€10,395
Staff costs
+€43,098
Depreciation
-€30,651
Provisions
-€161,271
Other operating charges
-€1,622
Other operating items
+€289
Financial income
-€72,201
Financial charges
-€301
Taxes
-€26,983
Result 2025
€2.4m
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.
From operations
+€3.0m
Investment
-€2.2m
Financing
-€772,472
Cash 2024
€3,920
From operations (derived)
+€3.0m
Net result for the year
+€2.4m
Depreciation
+€110,857
Receivables within one year
-€177,211
Deferred charges and accrued income
+€135,993
Smaller working-capital items
+€3,820
Trade debts
-€13,199
Tax, wage and social debts
+€111,451
Other debts
+€425,225
Investment (derived)
-€2.2m
Investment in fixed assets (net)
-€221,760
Current investments
-€2.0m
Financing
-€772,472
Contributions, distributions and other
-€772,472
Cash 2025
€24,124
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €9,669,889 | €11,853,580 | +€2.2m | +22.6% |
| Fixed assets | 21/28 | €295,583 | €406,486 | +€110,903 | +37.5% |
| Tangible fixed assets | 22/27 | €270,913 | €381,816 | +€110,903 | +40.9% |
| Furniture and vehicles | 24 | €270,913 | €381,816 | +€110,903 | +40.9% |
| Financial fixed assets | 28 | €24,670 | €24,670 | = | 0.0% |
| Other financial fixed assets | 284/8 | €24,670 | €24,670 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €24,670 | €24,670 | = | 0.0% |
| Current assets | 29/58 | €9,374,306 | €11,447,093 | +€2.1m | +22.1% |
| Amounts receivable within one year | 40/41 | €2,081,999 | €2,259,210 | +€177,211 | +8.5% |
| Trade receivables | 40 | €2,074,790 | €2,232,110 | +€157,319 | +7.6% |
| Other amounts receivable | 41 | €7,208 | €27,100 | +€19,892 | +276.0% |
| Current investments | 50/53 | €7,122,761 | €9,134,127 | +€2.0m | +28.2% |
| Other investments | 51/53 | €7,122,761 | €9,134,127 | +€2.0m | +28.2% |
| Cash at bank and in hand | 54/58 | €3,920 | €24,124 | +€20,204 | +515.4% |
| Deferred charges and accrued income | 490/1 | €165,626 | €29,633 | -€135,993 | -82.1% |
| Total equity and liabilities | 10/49 | €9,669,889 | €11,853,580 | +€2.2m | +22.6% |
| Equity | 10/15 | €8,482,377 | €10,138,769 | +€1.7m | +19.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,501,860 | €1,501,860 | = | 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% |
| Tax-exempt reserves | 132 | €750,000 | €750,000 | = | 0.0% |
| Distributable reserves | 133 | €750,000 | €750,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,961,917 | €8,618,309 | +€1.7m | +23.8% |
| Provisions and deferred taxes | 16 | €414,744 | €417,769 | +€3,025 | +0.7% |
| Provisions for liabilities and charges | 160/5 | €414,744 | €417,769 | +€3,025 | +0.7% |
| Pensions and similar obligations | 160 | €385,231 | €386,986 | +€1,755 | +0.5% |
| Other liabilities and charges | 164/5 | €29,513 | €30,783 | +€1,269 | +4.3% |
| Amounts payable | 17/49 | €772,768 | €1,297,042 | +€524,273 | +67.8% |
| Amounts payable within one year | 42/48 | €772,396 | €1,295,873 | +€523,478 | +67.8% |
| Trade debts | 44 | €92,999 | €79,800 | -€13,199 | -14.2% |
| Suppliers | 440/4 | €92,999 | €79,800 | -€13,199 | -14.2% |
| Taxes, remuneration and social security | 45 | €332,020 | €443,472 | +€111,451 | +33.6% |
| Taxes | 450/3 | €234,807 | €348,212 | +€113,405 | +48.3% |
| Remuneration and social security | 454/9 | €97,214 | €95,260 | -€1,954 | -2.0% |
| Other amounts payable | 47/48 | €347,376 | €772,601 | +€425,225 | +122.4% |
| Accrued charges and deferred income | 492/3 | €373 | €1,168 | +€796 | +213.3% |
| Operating income | 70/76A | €4,236,482 | €4,434,016 | +€197,533 | +4.7% |
| Turnover | 70 | €4,177,427 | €4,405,188 | +€227,760 | +5.5% |
| Other operating income | 74 | €56,989 | €26,473 | -€30,516 | -53.5% |
| Non-recurring operating income | 76A | €2,066 | €2,355 | +€289 | +14.0% |
| Operating charges | 60/66A | €1,213,893 | €1,374,735 | +€160,842 | +13.3% |
| Services and other goods | 61 | €564,911 | €575,306 | +€10,395 | +1.8% |
| Remuneration, social security and pensions | 62 | €718,760 | €675,662 | -€43,098 | -6.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €80,206 | €110,857 | +€30,651 | +38.2% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€158,247 | €3,025 | +€161,271 | |
| Other operating charges | 640/8 | €8,263 | €9,885 | +€1,622 | +19.6% |
| Operating profit (loss) | 9901 | €3,022,589 | €3,059,280 | +€36,691 | +1.2% |
| Financial income | 75/76B | €180,637 | €108,437 | -€72,201 | -40.0% |
| Recurring financial income | 75 | €180,637 | €108,437 | -€72,201 | -40.0% |
| Income from current assets | 751 | €180,637 | €108,437 | -€72,200 | -40.0% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -95.0% |
| Financial charges | 65/66B | €1,198 | €1,499 | +€301 | +25.1% |
| Recurring financial charges | 65 | €1,198 | €1,499 | +€301 | +25.1% |
| Other financial charges | 652/9 | €1,198 | €1,499 | +€301 | +25.1% |
| Profit (loss) for the period before taxes | 9903 | €3,202,029 | €3,166,219 | -€35,810 | -1.1% |
| Income taxes | 67/77 | €710,371 | €737,354 | +€26,983 | +3.8% |
| Taxes | 670/3 | €710,371 | €737,354 | +€26,983 | +3.8% |
| Profit (loss) for the period | 9904 | €2,491,658 | €2,428,865 | -€62,793 | -2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €2,491,658 | €2,428,865 | -€62,793 | -2.5% |
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 30 September 2026 via checked.be.