A&M BERGER 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.
A&M BERGER CONSULTING
Largest movements
- Current investments +€473,917
up €473,917 (+147%), from €323,050 to €796,967
- Reserves +€330,000
up €330,000 (+67.3%), from €490,000 to €820,000
- Tax, wage and social debts +€136,719
up €136,719 (+75.0%), from €182,384 to €319,103
- Trade debts +€15,072
up €15,072 (+798%), from €1,888 to €16,961
- Gross operating margin -€83,836
down €83,836 (-14.0%), from €598,259 to €514,423
- Other operating charges -€44,896
down €44,896 (-46.2%), from €97,222 to €52,326
- Financial income +€19,457
up €19,457 (+167%), from €11,683 to €31,140
- Taxes -€11,149
down €11,149 (-7.1%), from €156,182 to €145,033
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 | €806,935 | €1,293,969 | +€487,033 | +60.4% |
| Fixed assets | 21/28 | - | €1,414 | +€1,414 | |
| Tangible fixed assets | 22/27 | - | €1,414 | +€1,414 | |
| Furniture and vehicles | 24 | - | €1,414 | +€1,414 | |
| Current assets | 29/58 | €806,935 | €1,292,555 | +€485,620 | +60.2% |
| Amounts receivable within one year | 40/41 | €227,774 | €236,048 | +€8,273 | +3.6% |
| Trade receivables | 40 | €227,774 | €236,048 | +€8,273 | +3.6% |
| Current investments | 50/53 | €323,050 | €796,967 | +€473,917 | +147% |
| Cash at bank and in hand | 54/58 | €252,534 | €255,235 | +€2,701 | +1.1% |
| Deferred charges and accrued income | 490/1 | €3,578 | €4,306 | +€728 | +20.4% |
| Total equity and liabilities | 10/49 | €806,935 | €1,293,969 | +€487,033 | +60.4% |
| Equity | 10/15 | €619,135 | €956,366 | +€337,231 | +54.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €490,000 | €820,000 | +€330,000 | +67.3% |
| Distributable reserves | 133 | €490,000 | €820,000 | +€330,000 | +67.3% |
| Profit (loss) carried forward | 14 | €128,135 | €135,366 | +€7,231 | +5.6% |
| Amounts payable | 17/49 | €187,800 | €337,603 | +€149,803 | +79.8% |
| Amounts payable within one year | 42/48 | €187,800 | €337,603 | +€149,803 | +79.8% |
| Trade debts | 44 | €1,888 | €16,961 | +€15,072 | +798% |
| Suppliers | 440/4 | €1,888 | €16,961 | +€15,072 | +798% |
| Taxes, remuneration and social security | 45 | €182,384 | €319,103 | +€136,719 | +75.0% |
| Taxes | 450/3 | €182,384 | €319,103 | +€136,719 | +75.0% |
| Other amounts payable | 47/48 | €3,528 | €1,539 | -€1,989 | -56.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €285 | +€285 | |
| Other operating charges | 640/8 | €97,222 | €52,326 | -€44,896 | -46.2% |
| Gross operating margin | 9900 | €598,259 | €514,423 | -€83,836 | -14.0% |
| Operating profit (loss) | 9901 | €501,037 | €461,811 | -€39,225 | -7.8% |
| Financial income | 75/76B | €11,683 | €31,140 | +€19,457 | +167% |
| Recurring financial income | 75 | €11,683 | €31,140 | +€19,457 | +167% |
| Financial charges | 65/66B | €6,044 | €10,687 | +€4,643 | +76.8% |
| Recurring financial charges | 65 | €6,044 | €10,687 | +€4,643 | +76.8% |
| Profit (loss) for the period before taxes | 9903 | €506,675 | €482,264 | -€24,411 | -4.8% |
| Income taxes | 67/77 | €156,182 | €145,033 | -€11,149 | -7.1% |
| Profit (loss) for the period | 9904 | €350,493 | €337,231 | -€13,262 | -3.8% |
| Profit (loss) for the period to be appropriated | 9905 | €350,493 | €337,231 | -€13,262 | -3.8% |
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 28 October 2026 via checked.be.