SO NEXT 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.
SO NEXT Consulting
Largest movements
- Tangible fixed assets +€26,219
new in 2025: €26,219
- Cash -€17,638
down €17,638 (-33.4%), from €52,735 to €35,097
mainly Contributions, distributions and other (-€67,500) and Investment in fixed assets (net) (-€26,722)
- Receivables within one year -€9,457
down €9,457 (-27.8%), from €33,963 to €24,507
of which Other amounts receivable: -€11,968
- Intangible fixed assets -€4,997
down €4,997 (-50.1%), from €9,981 to €4,984
- Other debts +€67,500
new in 2025: €67,500
- Profit (loss) carried forward -€57,028
down €57,028 (-81.8%), from €69,747 to €12,719
- Tax, wage and social debts -€13,730
down €13,730 (-84.3%), from €16,279 to €2,549
- Trade debts -€2,602
down €2,602 (-68.5%), from €3,798 to €1,196
- Gross operating margin -€19,278
down €19,278 (-48.4%), from €39,864 to €20,586
- Taxes -€4,538
down €4,538 (-51.3%), from €8,848 to €4,310
- Financial income +€1,041
new in 2025: €1,041
- Other operating charges +€527
up €527 (+239%), from €220 to €747
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 | €97,824 | €91,964 | -€5,860 | -6.0% |
| Fixed assets | 21/28 | €10,659 | €31,881 | +€21,222 | +199% |
| Intangible fixed assets | 21 | €9,981 | €4,984 | -€4,997 | -50.1% |
| Tangible fixed assets | 22/27 | - | €26,219 | +€26,219 | |
| Furniture and vehicles | 24 | - | €26,219 | +€26,219 | |
| Financial fixed assets | 28 | €678 | €678 | = | 0.0% |
| Current assets | 29/58 | €87,165 | €60,084 | -€27,082 | -31.1% |
| Amounts receivable within one year | 40/41 | €33,963 | €24,507 | -€9,457 | -27.8% |
| Trade receivables | 40 | €7,102 | €9,613 | +€2,511 | +35.4% |
| Other amounts receivable | 41 | €26,861 | €14,894 | -€11,968 | -44.6% |
| Cash at bank and in hand | 54/58 | €52,735 | €35,097 | -€17,638 | -33.4% |
| Deferred charges and accrued income | 490/1 | €467 | €480 | +€13 | +2.8% |
| Total equity and liabilities | 10/49 | €97,824 | €91,964 | -€5,860 | -6.0% |
| Equity | 10/15 | €77,747 | €20,719 | -€57,028 | -73.4% |
| Contributions | 10/11 | €8,000 | €8,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €69,747 | €12,719 | -€57,028 | -81.8% |
| Amounts payable | 17/49 | €20,077 | €71,245 | +€51,168 | +255% |
| Amounts payable within one year | 42/48 | €20,077 | €71,245 | +€51,168 | +255% |
| Trade debts | 44 | €3,798 | €1,196 | -€2,602 | -68.5% |
| Suppliers | 440/4 | €3,798 | €1,196 | -€2,602 | -68.5% |
| Taxes, remuneration and social security | 45 | €16,279 | €2,549 | -€13,730 | -84.3% |
| Taxes | 450/3 | €16,279 | €2,549 | -€13,730 | -84.3% |
| Other amounts payable | 47/48 | - | €67,500 | +€67,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,274 | €5,500 | +€226 | +4.3% |
| Other operating charges | 640/8 | €220 | €747 | +€527 | +239% |
| Gross operating margin | 9900 | €39,864 | €20,586 | -€19,278 | -48.4% |
| Operating profit (loss) | 9901 | €34,369 | €14,339 | -€20,031 | -58.3% |
| Financial income | 75/76B | - | €1,041 | +€1,041 | |
| Recurring financial income | 75 | - | €1,041 | +€1,041 | |
| Financial charges | 65/66B | €833 | €598 | -€236 | -28.3% |
| Recurring financial charges | 65 | €833 | €598 | -€236 | -28.3% |
| Profit (loss) for the period before taxes | 9903 | €33,536 | €14,782 | -€18,754 | -55.9% |
| Income taxes | 67/77 | €8,848 | €4,310 | -€4,538 | -51.3% |
| Profit (loss) for the period | 9904 | €24,688 | €10,472 | -€14,217 | -57.6% |
| Profit (loss) for the period to be appropriated | 9905 | €24,688 | €10,472 | -€14,217 | -57.6% |
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 21 October 2026 via checked.be.