NVS CONSULTING: 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.
NVS CONSULTING
Largest movements
- Current investments +€200,000
new in 2025: €200,000
- Cash -€111,295
down €111,295 (-81.7%), from €136,291 to €24,996
mainly Current investments (-€200,000) and Receivables within one year (-€12,741)
- Deferred charges and accrued income -€28,272
down €28,272 (-94.7%), from €29,862 to €1,590
- Receivables within one year +€12,741
up €12,741 (+16.0%), from €79,711 to €92,452
of which Trade receivables: +€9,863
- Tangible fixed assets -€3,951
down €3,951 (-42.5%), from €9,288 to €5,337
of which Plant, machinery and equipment: -€2,552
- Reserves +€58,925
up €58,925 (+42.9%), from €137,200 to €196,125
of which Non-distributable reserves: +€79,000
- Tax, wage and social debts +€12,569
up €12,569 (+1675.8%), from €750 to €13,319
of which Taxes: +€9,104
- Trade debts -€4,130
down €4,130 (-77.5%), from €5,330 to €1,200
- Gross operating margin +€71,483
up €71,483 (+337.3%), from €21,195 to €92,677
- Taxes +€25,878
up €25,878 (+361.1%), from €7,166 to €33,044
- Depreciation -€1,268
down €1,268 (-24.3%), from €5,218 to €3,951
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 | €255,787 | €325,011 | +€69,224 | +27.1% |
| Fixed assets | 21/28 | €9,923 | €5,972 | -€3,951 | -39.8% |
| Tangible fixed assets | 22/27 | €9,288 | €5,337 | -€3,951 | -42.5% |
| Plant, machinery and equipment | 23 | €7,030 | €4,478 | -€2,552 | -36.3% |
| Furniture and vehicles | 24 | €2,258 | €859 | -€1,398 | -61.9% |
| Financial fixed assets | 28 | €635 | €635 | = | 0.0% |
| Current assets | 29/58 | €245,864 | €319,039 | +€73,174 | +29.8% |
| Amounts receivable within one year | 40/41 | €79,711 | €92,452 | +€12,741 | +16.0% |
| Trade receivables | 40 | €22,369 | €32,232 | +€9,863 | +44.1% |
| Other amounts receivable | 41 | €57,342 | €60,220 | +€2,879 | +5.0% |
| Current investments | 50/53 | - | €200,000 | +€200,000 | |
| Cash at bank and in hand | 54/58 | €136,291 | €24,996 | -€111,295 | -81.7% |
| Deferred charges and accrued income | 490/1 | €29,862 | €1,590 | -€28,272 | -94.7% |
| Total equity and liabilities | 10/49 | €255,787 | €325,011 | +€69,224 | +27.1% |
| Equity | 10/15 | €237,234 | €297,111 | +€59,877 | +25.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €137,200 | €196,125 | +€58,925 | +42.9% |
| Non-distributable reserves | 130/1 | €80,000 | €159,000 | +€79,000 | +98.8% |
| Own shares acquired | 1312 | €80,000 | €159,000 | +€79,000 | +98.8% |
| Tax-exempt reserves | 132 | €57,200 | €37,125 | -€20,075 | -35.1% |
| Profit (loss) carried forward | 14 | €93,834 | €94,786 | +€952 | +1.0% |
| Provisions and deferred taxes | 16 | €12,375 | €12,375 | = | 0.0% |
| Deferred taxes | 168 | €12,375 | €12,375 | = | 0.0% |
| Amounts payable | 17/49 | €6,178 | €15,525 | +€9,347 | +151.3% |
| Amounts payable within one year | 42/48 | €6,080 | €14,518 | +€8,438 | +138.8% |
| Trade debts | 44 | €5,330 | €1,200 | -€4,130 | -77.5% |
| Suppliers | 440/4 | €5,330 | €1,200 | -€4,130 | -77.5% |
| Taxes, remuneration and social security | 45 | €750 | €13,319 | +€12,569 | +1675.8% |
| Taxes | 450/3 | €750 | €9,854 | +€9,104 | +1213.9% |
| Remuneration and social security | 454/9 | - | €3,464 | +€3,464 | |
| Accrued charges and deferred income | 492/3 | €98 | €1,006 | +€909 | +931.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,218 | €3,951 | -€1,268 | -24.3% |
| Other operating charges | 640/8 | €630 | €738 | +€108 | +17.1% |
| Gross operating margin | 9900 | €21,195 | €92,677 | +€71,483 | +337.3% |
| Operating profit (loss) | 9901 | €15,346 | €87,989 | +€72,643 | +473.4% |
| Financial income | 75/76B | €4,767 | €4,917 | +€150 | +3.1% |
| Recurring financial income | 75 | €4,767 | €4,917 | +€150 | +3.1% |
| Financial charges | 65/66B | -€282 | -€15 | +€267 | +94.5% |
| Recurring financial charges | 65 | -€282 | -€15 | +€267 | +94.5% |
| Profit (loss) for the period before taxes | 9903 | €20,395 | €92,922 | +€72,526 | +355.6% |
| Income taxes | 67/77 | €7,166 | €33,044 | +€25,878 | +361.1% |
| Profit (loss) for the period | 9904 | €13,229 | €59,877 | +€46,648 | +352.6% |
| Transfer from tax-exempt reserves | 789 | - | €20,075 | +€20,075 | |
| Profit (loss) for the period to be appropriated | 9905 | €13,229 | €79,952 | +€66,723 | +504.4% |
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 5 October 2026 via checked.be.