BEERT CONSULTING: what changed
Two fiscal 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.
BEERT CONSULTING
Largest movements
- Cash +€118,358
up €118,358 (+515.4%), from €22,965 to €141,322
mainly Current investments (+€60,000) and Net result for the year (+€34,985)
- Current investments -€60,000
no longer reported in 2025 (was €60,000)
- Tangible fixed assets -€9,198
down €9,198 (-15.9%), from €58,026 to €48,829
of which Furniture and vehicles: -€12,405
- Receivables within one year +€5,904
up €5,904 (+16.8%), from €35,207 to €41,111
of which Other amounts receivable: +€5,520
- Profit (loss) carried forward +€34,985
up €34,985 (+26.2%), from €133,314 to €168,299
- Other debts +€23,543
up €23,543 (+552.9%), from €4,258 to €27,801
- Debts after one year -€8,354
down €8,354 (-51.3%), from €16,273 to €7,918
- Tax, wage and social debts +€2,737
up €2,737 (+26.5%), from €10,341 to €13,078
- Financial charges +€34,932
up €34,932 (+1916.0%), from €1,823 to €36,756
- Gross operating margin +€11,707
up €11,707 (+14.0%), from €83,666 to €95,373
- Depreciation +€10,293
up €10,293 (+252.8%), from €4,072 to €14,364
- Taxes -€6,726
down €6,726 (-41.3%), from €16,297 to €9,571
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.
Cash bridge derived
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 | €179,039 | €233,000 | +€53,962 | +30.1% |
| Fixed assets | 21/28 | €58,026 | €48,829 | -€9,198 | -15.9% |
| Tangible fixed assets | 22/27 | €58,026 | €48,829 | -€9,198 | -15.9% |
| Plant, machinery and equipment | 23 | €3,119 | €1,786 | -€1,333 | -42.7% |
| Furniture and vehicles | 24 | €54,908 | €42,503 | -€12,405 | -22.6% |
| Other tangible fixed assets | 26 | - | €4,539 | +€4,539 | |
| Current assets | 29/58 | €121,012 | €184,172 | +€63,159 | +52.2% |
| Amounts receivable within one year | 40/41 | €35,207 | €41,111 | +€5,904 | +16.8% |
| Trade receivables | 40 | €35,207 | €35,591 | +€384 | +1.1% |
| Other amounts receivable | 41 | - | €5,520 | +€5,520 | |
| Current investments | 50/53 | €60,000 | - | -€60,000 | |
| Cash at bank and in hand | 54/58 | €22,965 | €141,322 | +€118,358 | +515.4% |
| Deferred charges and accrued income | 490/1 | €2,841 | €1,739 | -€1,102 | -38.8% |
| Total equity and liabilities | 10/49 | €179,039 | €233,000 | +€53,962 | +30.1% |
| Equity | 10/15 | €138,314 | €173,299 | +€34,985 | +25.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €133,314 | €168,299 | +€34,985 | +26.2% |
| Amounts payable | 17/49 | €40,725 | €59,701 | +€18,977 | +46.6% |
| Amounts payable after more than one year | 17 | €16,273 | €7,918 | -€8,354 | -51.3% |
| Financial debts | 170/4 | €16,273 | €7,918 | -€8,354 | -51.3% |
| Amounts payable within one year | 42/48 | €24,452 | €51,783 | +€27,331 | +111.8% |
| Current portion of amounts payable after more than one year | 42 | €8,068 | €8,354 | +€286 | +3.6% |
| Trade debts | 44 | €1,785 | €2,550 | +€765 | +42.8% |
| Suppliers | 440/4 | €1,785 | €2,550 | +€765 | +42.8% |
| Taxes, remuneration and social security | 45 | €10,341 | €13,078 | +€2,737 | +26.5% |
| Taxes | 450/3 | €10,341 | €13,078 | +€2,737 | +26.5% |
| Other amounts payable | 47/48 | €4,258 | €27,801 | +€23,543 | +552.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,072 | €14,364 | +€10,293 | +252.8% |
| Other operating charges | 640/8 | €321 | - | -€321 | |
| Gross operating margin | 9900 | €83,666 | €95,373 | +€11,707 | +14.0% |
| Operating profit (loss) | 9901 | €79,273 | €81,009 | +€1,735 | +2.2% |
| Financial income | 75/76B | €773 | €303 | -€469 | -60.7% |
| Recurring financial income | 75 | €773 | €303 | -€469 | -60.7% |
| Financial charges | 65/66B | €1,823 | €36,756 | +€34,932 | +1916.0% |
| Recurring financial charges | 65 | €1,823 | €36,756 | +€34,932 | +1916.0% |
| Profit (loss) for the period before taxes | 9903 | €78,223 | €44,556 | -€33,667 | -43.0% |
| Income taxes | 67/77 | €16,297 | €9,571 | -€6,726 | -41.3% |
| Profit (loss) for the period | 9904 | €61,926 | €34,985 | -€26,941 | -43.5% |
| Profit (loss) for the period to be appropriated | 9905 | €61,926 | €34,985 | -€26,941 | -43.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.