Beger 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.
Beger Consulting
Largest movements
- Tangible fixed assets +€11,675
up €11,675, from €0 to €11,675
- Profit (loss) carried forward +€96,494
up €96,494 (+18.8%), from €513,262 to €609,756
- Debts after one year -€95,132
down €95,132 (-54.9%), from €173,374 to €78,242
- Gross operating margin +€23,486
up €23,486 (+45.7%), from €51,426 to €74,912
- Taxes +€4,451
up €4,451 (+32.0%), from €13,903 to €18,354
- Depreciation +€4,102
up €4,102 (+1,879%), from €218 to €4,320
- Financial charges -€2,221
down €2,221 (-37.2%), from €5,974 to €3,753
- Other operating charges +€1,041
up €1,041 (+120%), from €870 to €1,911
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 | €723,554 | €728,117 | +€4,563 | +0.6% |
| Fixed assets | 21/28 | €671,543 | €683,218 | +€11,675 | +1.7% |
| Tangible fixed assets | 22/27 | €0 | €11,675 | +€11,675 | |
| Furniture and vehicles | 24 | €0 | €11,675 | +€11,675 | |
| Financial fixed assets | 28 | €671,543 | €671,543 | = | 0.0% |
| Current assets | 29/58 | €52,011 | €44,898 | -€7,113 | -13.7% |
| Amounts receivable within one year | 40/41 | €2,781 | €97 | -€2,684 | -96.5% |
| Other amounts receivable | 41 | €2,781 | €97 | -€2,684 | -96.5% |
| Cash at bank and in hand | 54/58 | €46,228 | €42,773 | -€3,455 | -7.5% |
| Deferred charges and accrued income | 490/1 | €3,002 | €2,028 | -€974 | -32.4% |
| Total equity and liabilities | 10/49 | €723,554 | €728,117 | +€4,563 | +0.6% |
| Equity | 10/15 | €533,262 | €629,756 | +€96,494 | +18.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €513,262 | €609,756 | +€96,494 | +18.8% |
| Amounts payable | 17/49 | €190,291 | €98,361 | -€91,931 | -48.3% |
| Amounts payable after more than one year | 17 | €173,374 | €78,242 | -€95,132 | -54.9% |
| Financial debts | 170/4 | €173,374 | €78,242 | -€95,132 | -54.9% |
| Amounts payable within one year | 42/48 | €14,470 | €19,194 | +€4,724 | +32.6% |
| Trade debts | 44 | €0 | €773 | +€773 | |
| Suppliers | 440/4 | €0 | €773 | +€773 | |
| Taxes, remuneration and social security | 45 | €6,914 | €8,670 | +€1,756 | +25.4% |
| Taxes | 450/3 | €6,914 | €8,670 | +€1,756 | +25.4% |
| Other amounts payable | 47/48 | €7,556 | €9,750 | +€2,194 | +29.0% |
| Accrued charges and deferred income | 492/3 | €2,447 | €924 | -€1,523 | -62.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €218 | €4,320 | +€4,102 | +1,879% |
| Other operating charges | 640/8 | €870 | €1,911 | +€1,041 | +120% |
| Gross operating margin | 9900 | €51,426 | €74,912 | +€23,486 | +45.7% |
| Operating profit (loss) | 9901 | €50,337 | €68,680 | +€18,343 | +36.4% |
| Financial income | 75/76B | €99,920 | €99,920 | +€0 | 0.0% |
| Recurring financial income | 75 | €99,920 | €99,920 | +€0 | 0.0% |
| Financial charges | 65/66B | €5,974 | €3,753 | -€2,221 | -37.2% |
| Recurring financial charges | 65 | €5,974 | €3,753 | -€2,221 | -37.2% |
| Profit (loss) for the period before taxes | 9903 | €144,284 | €164,848 | +€20,564 | +14.3% |
| Income taxes | 67/77 | €13,903 | €18,354 | +€4,451 | +32.0% |
| Profit (loss) for the period | 9904 | €130,381 | €146,494 | +€16,113 | +12.4% |
| Profit (loss) for the period to be appropriated | 9905 | €130,381 | €146,494 | +€16,113 | +12.4% |
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 30 October 2026 via checked.be.