Philippe Noben Consulting: what changed
Philippe Noben Consulting
Largest movements
- Receivables within one year -€17,075
down €17,075 (-56.8%), from €30,038 to €12,963
of which Trade receivables: -€17,438
- Cash +€13,343
up €13,343 (+820%), from €1,628 to €14,971
mainly Receivables within one year (+€17,075) and Net result for the year (+€7,057)
- Tangible fixed assets +€1,921
up €1,921 (+19.2%), from €10,013 to €11,934
of which Furniture and vehicles: +€2,161
- Profit (loss) carried forward +€7,057
up €7,057 (+43.0%), from €16,423 to €23,480
- Tax, wage and social debts -€4,645
down €4,645 (-33.4%), from €13,911 to €9,266
- Other debts -€3,657
down €3,657 (-43.1%), from €8,493 to €4,836
- Gross operating margin -€9,054
down €9,054 (-34.5%), from €26,232 to €17,178
- Depreciation +€2,089
up €2,089 (+119%), from €1,750 to €3,838
- Taxes -€1,789
down €1,789 (-29.4%), from €6,084 to €4,295
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €41,856 | €40,254 | -€1,601 | -3.8% |
| Fixed assets | 21/28 | €10,013 | €11,934 | +€1,921 | +19.2% |
| Tangible fixed assets | 22/27 | €10,013 | €11,934 | +€1,921 | +19.2% |
| Plant, machinery and equipment | 23 | €1,009 | €769 | -€240 | -23.7% |
| Furniture and vehicles | 24 | €9,005 | €11,165 | +€2,161 | +24.0% |
| Current assets | 29/58 | €31,843 | €28,320 | -€3,522 | -11.1% |
| Amounts receivable within one year | 40/41 | €30,038 | €12,963 | -€17,075 | -56.8% |
| Trade receivables | 40 | €29,634 | €12,197 | -€17,438 | -58.8% |
| Other amounts receivable | 41 | €404 | €766 | +€362 | +89.8% |
| Cash at bank and in hand | 54/58 | €1,628 | €14,971 | +€13,343 | +820% |
| Deferred charges and accrued income | 490/1 | €177 | €386 | +€209 | +118% |
| Total equity and liabilities | 10/49 | €41,856 | €40,254 | -€1,601 | -3.8% |
| Equity | 10/15 | €18,923 | €25,980 | +€7,057 | +37.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,423 | €23,480 | +€7,057 | +43.0% |
| Amounts payable | 17/49 | €22,933 | €14,275 | -€8,658 | -37.8% |
| Amounts payable within one year | 42/48 | €22,933 | €14,275 | -€8,658 | -37.8% |
| Trade debts | 44 | €529 | €173 | -€356 | -67.3% |
| Suppliers | 440/4 | €529 | €173 | -€356 | -67.3% |
| Taxes, remuneration and social security | 45 | €13,911 | €9,266 | -€4,645 | -33.4% |
| Taxes | 450/3 | €13,911 | €9,266 | -€4,645 | -33.4% |
| Other amounts payable | 47/48 | €8,493 | €4,836 | -€3,657 | -43.1% |
| Remuneration, social security and pensions | 62 | €104 | €0 | -€104 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,750 | €3,838 | +€2,089 | +119% |
| Other operating charges | 640/8 | €296 | €530 | +€234 | +79.1% |
| Gross operating margin | 9900 | €26,232 | €17,178 | -€9,054 | -34.5% |
| Operating profit (loss) | 9901 | €24,083 | €12,809 | -€11,273 | -46.8% |
| Financial income | 75/76B | €0 | €4 | +€4 | +37,700% |
| Recurring financial income | 75 | €0 | €4 | +€4 | +37,700% |
| Financial charges | 65/66B | €1,575 | €1,462 | -€114 | -7.2% |
| Recurring financial charges | 65 | €1,575 | €1,462 | -€114 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €22,507 | €11,352 | -€11,156 | -49.6% |
| Income taxes | 67/77 | €6,084 | €4,295 | -€1,789 | -29.4% |
| Profit (loss) for the period | 9904 | €16,423 | €7,057 | -€9,366 | -57.0% |
| Profit (loss) for the period to be appropriated | 9905 | €16,423 | €7,057 | -€9,366 | -57.0% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.