BERBAGI-CONSULT & COMMUNICATION: 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.
BERBAGI-CONSULT & COMMUNICATION
Largest movements
- Cash +€5,008
up €5,008 (+21.7%), from €23,096 to €28,104
mainly Receivables within one year (+€3,580) and Net result for the year (+€2,319)
- Receivables within one year -€3,580
down €3,580 (-98.6%), from €3,630 to €50
of which Trade receivables: -€3,630
- Tangible fixed assets +€584
up €584 (+77.1%), from €757 to €1,341
- Reserves +€2,320
up €2,320 (+15.1%), from €15,318 to €17,638
- Other debts -€402
no longer reported in 2025 (was €402)
- Trade debts +€317
up €317 (+204%), from €155 to €472
- Gross operating margin -€5,186
down €5,186 (-52.0%), from €9,966 to €4,780
- Taxes -€1,624
down €1,624 (-55.0%), from €2,952 to €1,328
- Depreciation -€302
down €302 (-41.6%), from €726 to €424
- Other operating charges -€121
down €121 (-16.4%), from €734 to €613
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 | €27,483 | €29,773 | +€2,290 | +8.3% |
| Fixed assets | 21/28 | €757 | €1,341 | +€584 | +77.1% |
| Tangible fixed assets | 22/27 | €757 | €1,341 | +€584 | +77.1% |
| Furniture and vehicles | 24 | €757 | €1,341 | +€584 | +77.1% |
| Current assets | 29/58 | €26,726 | €28,432 | +€1,706 | +6.4% |
| Amounts receivable within one year | 40/41 | €3,630 | €50 | -€3,580 | -98.6% |
| Trade receivables | 40 | €3,630 | - | -€3,630 | |
| Other amounts receivable | 41 | - | €50 | +€50 | |
| Cash at bank and in hand | 54/58 | €23,096 | €28,104 | +€5,008 | +21.7% |
| Deferred charges and accrued income | 490/1 | - | €278 | +€278 | |
| Total equity and liabilities | 10/49 | €27,483 | €29,773 | +€2,290 | +8.3% |
| Equity | 10/15 | €21,997 | €24,317 | +€2,320 | +10.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €15,318 | €17,638 | +€2,320 | +15.1% |
| Distributable reserves | 133 | €15,318 | €17,638 | +€2,320 | +15.1% |
| Profit (loss) carried forward | 14 | €479 | €479 | +€0 | +0.1% |
| Amounts payable | 17/49 | €5,486 | €5,456 | -€30 | -0.6% |
| Amounts payable within one year | 42/48 | €5,486 | €5,456 | -€30 | -0.6% |
| Trade debts | 44 | €155 | €472 | +€317 | +204% |
| Suppliers | 440/4 | €155 | €472 | +€317 | +204% |
| Taxes, remuneration and social security | 45 | €4,929 | €4,984 | +€55 | +1.1% |
| Taxes | 450/3 | €4,929 | €4,984 | +€55 | +1.1% |
| Other amounts payable | 47/48 | €402 | - | -€402 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €726 | €424 | -€302 | -41.6% |
| Other operating charges | 640/8 | €734 | €613 | -€121 | -16.4% |
| Gross operating margin | 9900 | €9,966 | €4,780 | -€5,186 | -52.0% |
| Operating profit (loss) | 9901 | €8,506 | €3,743 | -€4,763 | -56.0% |
| Financial charges | 65/66B | €96 | €96 | -€0 | -0.3% |
| Recurring financial charges | 65 | €96 | €96 | -€0 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €8,410 | €3,647 | -€4,763 | -56.6% |
| Income taxes | 67/77 | €2,952 | €1,328 | -€1,624 | -55.0% |
| Profit (loss) for the period | 9904 | €5,458 | €2,319 | -€3,139 | -57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,458 | €2,319 | -€3,139 | -57.5% |
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 15 October 2026 via checked.be.