ANDY 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.
ANDY BERGER CONSULTING
Largest movements
- Receivables within one year -€22,676
down €22,676 (-11.0%), from €205,327 to €182,651
of which Other amounts receivable: -€50,228
- Cash +€4,126
up €4,126 (+20.1%), from €20,553 to €24,679
mainly Net result for the year (+€25,194) and Receivables within one year (+€22,676)
- Other debts -€49,959
no longer reported in 2025 (was €49,959)
- Reserves +€25,194
up €25,194 (+20.2%), from €124,655 to €149,849
- Short-term financial debts +€9,986
up €9,986 (+99.4%), from €10,047 to €20,033
- Current portion of long-term debt -€3,090
no longer reported in 2025 (was €3,090)
- Gross operating margin +€23,408
up €23,408 (+84.2%), from €27,797 to €51,206
- Taxes +€3,998
up €3,998 (+47.6%), from €8,407 to €12,405
- Financial charges -€924
down €924 (-22.9%), from €4,030 to €3,106
- Depreciation +€915
up €915 (+47.4%), from €1,930 to €2,845
- Financial income +€543
up €543 (+67,846%), from €1 to €544
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 | €233,418 | €216,785 | -€16,633 | -7.1% |
| Fixed assets | 21/28 | €6,097 | €8,261 | +€2,164 | +35.5% |
| Tangible fixed assets | 22/27 | €6,097 | €8,261 | +€2,164 | +35.5% |
| Plant, machinery and equipment | 23 | €3,195 | €6,176 | +€2,981 | +93.3% |
| Furniture and vehicles | 24 | €2,902 | €2,085 | -€817 | -28.2% |
| Current assets | 29/58 | €227,321 | €208,524 | -€18,798 | -8.3% |
| Amounts receivable within one year | 40/41 | €205,327 | €182,651 | -€22,676 | -11.0% |
| Trade receivables | 40 | €43,250 | €70,802 | +€27,552 | +63.7% |
| Other amounts receivable | 41 | €162,078 | €111,850 | -€50,228 | -31.0% |
| Cash at bank and in hand | 54/58 | €20,553 | €24,679 | +€4,126 | +20.1% |
| Deferred charges and accrued income | 490/1 | €1,441 | €1,194 | -€248 | -17.2% |
| Total equity and liabilities | 10/49 | €233,418 | €216,785 | -€16,633 | -7.1% |
| Equity | 10/15 | €143,192 | €168,386 | +€25,194 | +17.6% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €124,655 | €149,849 | +€25,194 | +20.2% |
| Distributable reserves | 133 | €124,655 | €149,849 | +€25,194 | +20.2% |
| Profit (loss) carried forward | 14 | €12,337 | €12,337 | = | 0.0% |
| Amounts payable | 17/49 | €90,226 | €48,399 | -€41,827 | -46.4% |
| Amounts payable within one year | 42/48 | €90,226 | €48,399 | -€41,827 | -46.4% |
| Current portion of amounts payable after more than one year | 42 | €3,090 | - | -€3,090 | |
| Financial debts | 43 | €10,047 | €20,033 | +€9,986 | +99.4% |
| Credit institutions | 430/8 | €10,047 | €20,033 | +€9,986 | +99.4% |
| Trade debts | 44 | €6,016 | €6,310 | +€294 | +4.9% |
| Suppliers | 440/4 | €6,016 | €6,310 | +€294 | +4.9% |
| Advances received on contracts in progress | 46 | €2,058 | €2,530 | +€472 | +23.0% |
| Taxes, remuneration and social security | 45 | €19,057 | €19,525 | +€468 | +2.5% |
| Taxes | 450/3 | €19,057 | €19,525 | +€468 | +2.5% |
| Other amounts payable | 47/48 | €49,959 | - | -€49,959 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,930 | €2,845 | +€915 | +47.4% |
| Other operating charges | 640/8 | €1,242 | €1,297 | +€56 | +4.5% |
| Non-recurring operating charges | 66A | - | €6,902 | +€6,902 | |
| Gross operating margin | 9900 | €27,797 | €51,206 | +€23,408 | +84.2% |
| Operating profit (loss) | 9901 | €24,626 | €40,162 | +€15,536 | +63.1% |
| Financial income | 75/76B | €1 | €544 | +€543 | +67,846% |
| Recurring financial income | 75 | €1 | €544 | +€543 | +67,846% |
| Financial charges | 65/66B | €4,030 | €3,106 | -€924 | -22.9% |
| Recurring financial charges | 65 | €4,030 | €3,106 | -€924 | -22.9% |
| Profit (loss) for the period before taxes | 9903 | €20,597 | €37,599 | +€17,002 | +82.5% |
| Income taxes | 67/77 | €8,407 | €12,405 | +€3,998 | +47.6% |
| Profit (loss) for the period | 9904 | €12,189 | €25,194 | +€13,005 | +107% |
| Profit (loss) for the period to be appropriated | 9905 | €12,189 | €25,194 | +€13,005 | +107% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.