BERCKMANS 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.
Gilolex
Largest movements
- Deferred charges and accrued income -€2,173
down €2,173 (-100%), from €2,173 to €0
- Cash -€1,120
down €1,120 (-34.2%), from €3,278 to €2,157
mainly Net result for the year (-€7,448) and Trade debts (-€2,813)
- Receivables within one year -€280
down €280 (-100%), from €280 to €0
of which Other amounts receivable: -€280
- Profit (loss) carried forward -€7,448
down €7,448 (-34.8%), from -€21,406 to -€28,855
- Other debts +€6,206
up €6,206 (+47.7%), from €13,014 to €19,220
- Trade debts -€2,813
down €2,813 (-93.9%), from €2,996 to €184
- Tax, wage and social debts +€1,435
up €1,435 (+825%), from €174 to €1,609
- Accrued charges and deferred income -€952
down €952 (-100%), from €952 to €0
- Gross operating margin +€3,044
up €3,044 (+31.1%), from -€9,798 to -€6,754
- Other operating charges +€141
up €141 (+141%), from €100 to €241
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 | €5,730 | €2,157 | -€3,573 | -62.3% |
| Current assets | 29/58 | €5,730 | €2,157 | -€3,573 | -62.3% |
| Amounts receivable within one year | 40/41 | €280 | €0 | -€280 | -100% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €280 | €0 | -€280 | -100% |
| Cash at bank and in hand | 54/58 | €3,278 | €2,157 | -€1,120 | -34.2% |
| Deferred charges and accrued income | 490/1 | €2,173 | €0 | -€2,173 | -100% |
| Total equity and liabilities | 10/49 | €5,730 | €2,157 | -€3,573 | -62.3% |
| Equity | 10/15 | -€16,406 | -€23,855 | -€7,448 | -45.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€21,406 | -€28,855 | -€7,448 | -34.8% |
| Amounts payable | 17/49 | €22,136 | €26,012 | +€3,876 | +17.5% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €16,184 | €21,012 | +€4,827 | +29.8% |
| Trade debts | 44 | €2,996 | €184 | -€2,813 | -93.9% |
| Suppliers | 440/4 | €2,996 | €184 | -€2,813 | -93.9% |
| Taxes, remuneration and social security | 45 | €174 | €1,609 | +€1,435 | +825% |
| Taxes | 450/3 | €174 | €1,609 | +€1,435 | +825% |
| Other amounts payable | 47/48 | €13,014 | €19,220 | +€6,206 | +47.7% |
| Accrued charges and deferred income | 492/3 | €952 | €0 | -€952 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Other operating charges | 640/8 | €100 | €241 | +€141 | +141% |
| Gross operating margin | 9900 | -€9,798 | -€6,754 | +€3,044 | +31.1% |
| Operating profit (loss) | 9901 | -€9,898 | -€6,995 | +€2,903 | +29.3% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €417 | €364 | -€53 | -12.8% |
| Recurring financial charges | 65 | €417 | €364 | -€53 | -12.8% |
| Profit (loss) for the period before taxes | 9903 | -€10,315 | -€7,358 | +€2,957 | +28.7% |
| Income taxes | 67/77 | €85 | €90 | +€5 | +6.2% |
| Profit (loss) for the period | 9904 | -€10,400 | -€7,448 | +€2,952 | +28.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,400 | -€7,448 | +€2,952 | +28.4% |
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 19 October 2026 via checked.be.