AGENCE BERJAC: 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.
AGENCE BERJAC
Largest movements
- Receivables within one year -€14,336
down €14,336 (-35.2%), from €40,782 to €26,446
of which Other amounts receivable: -€14,711
- Tangible fixed assets -€6,783
down €6,783 (-23.8%), from €28,493 to €21,710
of which Leasing and similar rights: -€6,297
- Financial fixed assets +€1,957
new in 2025: €1,957
- Profit (loss) carried forward -€13,359
down €13,359 (-17.5%), from -€76,150 to -€89,509
- Debts after one year -€6,196
down €6,196 (-32.3%), from €19,166 to €12,970
- Tax, wage and social debts -€2,668
down €2,668 (-23.7%), from €11,237 to €8,569
- Trade debts +€2,471
up €2,471 (+47.8%), from €5,166 to €7,637
- Gross operating margin -€10,112
down €10,112 (-79.9%), from €12,651 to €2,539
- Taxes -€3,005
down €3,005 (-87.0%), from €3,454 to €449
- Financial charges +€1,193
up €1,193 (+37.7%), from €3,161 to €4,353
of which Non-recurring financial charges: +€945
- Other operating charges -€717
down €717 (-21.7%), from €3,308 to €2,591
- Depreciation +€657
up €657 (+10.5%), from €6,273 to €6,930
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 | €75,647 | €55,863 | -€19,784 | -26.2% |
| Fixed assets | 21/28 | €28,493 | €23,667 | -€4,826 | -16.9% |
| Tangible fixed assets | 22/27 | €28,493 | €21,710 | -€6,783 | -23.8% |
| Plant, machinery and equipment | 23 | €831 | €454 | -€377 | -45.3% |
| Furniture and vehicles | 24 | €1,133 | €1,023 | -€110 | -9.7% |
| Leasing and similar rights | 25 | €26,529 | €20,232 | -€6,297 | -23.7% |
| Financial fixed assets | 28 | - | €1,957 | +€1,957 | |
| Current assets | 29/58 | €47,153 | €32,196 | -€14,958 | -31.7% |
| Amounts receivable within one year | 40/41 | €40,782 | €26,446 | -€14,336 | -35.2% |
| Trade receivables | 40 | €225 | €600 | +€375 | +167% |
| Other amounts receivable | 41 | €40,557 | €25,846 | -€14,711 | -36.3% |
| Cash at bank and in hand | 54/58 | €6,372 | €5,750 | -€622 | -9.8% |
| Total equity and liabilities | 10/49 | €75,647 | €55,863 | -€19,784 | -26.2% |
| Equity | 10/15 | €33,850 | €20,491 | -€13,359 | -39.5% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €10,000 | €10,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€76,150 | -€89,509 | -€13,359 | -17.5% |
| Amounts payable | 17/49 | €41,796 | €35,372 | -€6,425 | -15.4% |
| Amounts payable after more than one year | 17 | €19,166 | €12,970 | -€6,196 | -32.3% |
| Financial debts | 170/4 | €19,166 | €12,970 | -€6,196 | -32.3% |
| Amounts payable within one year | 42/48 | €22,631 | €22,402 | -€229 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €6,228 | €6,196 | -€32 | -0.5% |
| Trade debts | 44 | €5,166 | €7,637 | +€2,471 | +47.8% |
| Suppliers | 440/4 | €5,166 | €7,637 | +€2,471 | +47.8% |
| Taxes, remuneration and social security | 45 | €11,237 | €8,569 | -€2,668 | -23.7% |
| Taxes | 450/3 | €11,237 | €8,569 | -€2,668 | -23.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,273 | €6,930 | +€657 | +10.5% |
| Other operating charges | 640/8 | €3,308 | €2,591 | -€717 | -21.7% |
| Non-recurring operating charges | 66A | €1 | €1,813 | +€1,812 | +142,657% |
| Gross operating margin | 9900 | €12,651 | €2,539 | -€10,112 | -79.9% |
| Operating profit (loss) | 9901 | €3,068 | -€8,796 | -€11,864 | |
| Financial income | 75/76B | €7 | €239 | +€232 | +3,298% |
| Recurring financial income | 75 | €7 | €239 | +€232 | +3,298% |
| Financial charges | 65/66B | €3,161 | €4,353 | +€1,193 | +37.7% |
| Recurring financial charges | 65 | €2,308 | €2,556 | +€248 | +10.7% |
| Non-recurring financial charges | 66B | €853 | €1,798 | +€945 | +111% |
| Profit (loss) for the period before taxes | 9903 | -€86 | -€12,910 | -€12,825 | -14,984% |
| Income taxes | 67/77 | €3,454 | €449 | -€3,005 | -87.0% |
| Profit (loss) for the period | 9904 | -€3,540 | -€13,359 | -€9,820 | -277% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,540 | -€13,359 | -€9,820 | -277% |
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 17 October 2026 via checked.be.