NVM 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.
NVM CONSULTING
Largest movements
- Cash +€29,336
up €29,336 (+42.8%), from €68,579 to €97,915
mainly Net result for the year (+€92,351) and Depreciation (+€14,503)
- Tangible fixed assets -€13,533
down €13,533 (-23.4%), from €57,865 to €44,332
of which Furniture and vehicles: -€12,267
- Tax, wage and social debts +€12,270
up €12,270 (+125.5%), from €9,774 to €22,044
of which Taxes: +€10,879
- Reserves +€2,351
up €2,351 (+1.7%), from €136,909 to €139,259
- Gross operating margin +€6,732
up €6,732 (+4.9%), from €136,882 to €143,615
- Taxes +€2,598
up €2,598 (+8.2%), from €31,619 to €34,217
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 | €150,699 | €166,537 | +€15,838 | +10.5% |
| Fixed assets | 21/28 | €57,865 | €44,332 | -€13,533 | -23.4% |
| Tangible fixed assets | 22/27 | €57,865 | €44,332 | -€13,533 | -23.4% |
| Plant, machinery and equipment | 23 | €5,637 | €4,371 | -€1,265 | -22.4% |
| Furniture and vehicles | 24 | €52,228 | €39,961 | -€12,267 | -23.5% |
| Current assets | 29/58 | €92,834 | €122,205 | +€29,370 | +31.6% |
| Amounts receivable within one year | 40/41 | €21,371 | €21,317 | -€53 | -0.2% |
| Trade receivables | 40 | €19,240 | €21,317 | +€2,078 | +10.8% |
| Other amounts receivable | 41 | €2,131 | - | -€2,131 | |
| Cash at bank and in hand | 54/58 | €68,579 | €97,915 | +€29,336 | +42.8% |
| Deferred charges and accrued income | 490/1 | €2,884 | €2,972 | +€88 | +3.1% |
| Total equity and liabilities | 10/49 | €150,699 | €166,537 | +€15,838 | +10.5% |
| Equity | 10/15 | €138,909 | €141,259 | +€2,351 | +1.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €136,909 | €139,259 | +€2,351 | +1.7% |
| Distributable reserves | 133 | €136,909 | €139,259 | +€2,351 | +1.7% |
| Amounts payable | 17/49 | €11,791 | €25,278 | +€13,487 | +114.4% |
| Amounts payable within one year | 42/48 | €11,791 | €25,278 | +€13,487 | +114.4% |
| Trade debts | 44 | €933 | €1,671 | +€738 | +79.2% |
| Suppliers | 440/4 | €933 | €1,671 | +€738 | +79.2% |
| Taxes, remuneration and social security | 45 | €9,774 | €22,044 | +€12,270 | +125.5% |
| Taxes | 450/3 | €9,774 | €20,653 | +€10,879 | +111.3% |
| Remuneration and social security | 454/9 | - | €1,390 | +€1,390 | |
| Other amounts payable | 47/48 | €1,084 | €1,563 | +€479 | +44.2% |
| Non-recurring operating income | 76A | €484 | - | -€484 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,254 | €14,503 | -€751 | -4.9% |
| Other operating charges | 640/8 | €1,214 | €1,578 | +€364 | +30.0% |
| Non-recurring operating charges | 66A | - | €862 | +€862 | |
| Gross operating margin | 9900 | €136,882 | €143,615 | +€6,732 | +4.9% |
| Operating profit (loss) | 9901 | €120,415 | €126,672 | +€6,257 | +5.2% |
| Financial charges | 65/66B | €108 | €104 | -€4 | -3.5% |
| Recurring financial charges | 65 | €108 | €104 | -€4 | -3.5% |
| Profit (loss) for the period before taxes | 9903 | €120,307 | €126,568 | +€6,261 | +5.2% |
| Income taxes | 67/77 | €31,619 | €34,217 | +€2,598 | +8.2% |
| Profit (loss) for the period | 9904 | €88,687 | €92,351 | +€3,663 | +4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €88,687 | €92,351 | +€3,663 | +4.1% |
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 9 October 2026 via checked.be.