BERCOM INTERNATIONAL: 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.
What changed
BERCOM INTERNATIONAL
NACE 70.200, Business and other management consultancy
financial year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€198,204
2023 · €774,061-€972,265
Equity
€26.9m
2023 · €27.1m-€198,204
Cash
€507,497
2023 · €1.4m-€889,643
Balance sheet total
€98.4m
2023 · €93.2m+€5.2m
Largest movements
Assets
- Financial fixed assets +€8.3m
up €8.3m (+16.1%), from €51.4m to €59.6m
- Receivables within one year -€1.9m
down €1.9m (-5.4%), from €34.8m to €32.9m
of which Other amounts receivable: -€2.4m
- Tangible fixed assets -€989,072
down €989,072 (-17.5%), from €5.7m to €4.7m
of which Land and buildings: -€980,342
Equity and liabilities
- Other debts +€8.0m
up €8.0m (+68.4%), from €11.7m to €19.7m
- Debts after one year -€1.7m
down €1.7m (-3.5%), from €48.1m to €46.4m
- Current portion of long-term debt -€1.0m
down €1.0m (-18.0%), from €5.6m to €4.6m
Income statement
- Financial income -€1.9m
down €1.9m (-46.9%), from €4.1m to €2.2m
- Financial charges -€741,478
down €741,478 (-26.8%), from €2.8m to €2.0m
- Taxes -€113,465
no longer reported in 2024 (was €113,465)
- Depreciation -€48,744
down €48,744 (-17.4%), from €280,640 to €231,896
- Gross operating margin +€37,214
up €37,214 (+149.3%), from €24,918 to €62,132
From the 2023 result to the 2024 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.
Result 2023
€774,061
Gross operating margin
+€37,214
Staff costs
-€11,374
Depreciation
+€48,744
Other operating charges
-€898
Financial income
-€1.9m
Financial charges
+€741,478
Taxes
+€113,465
Result 2024
-€198,204
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€10.0m
Investment
-€8.2m
Financing
-€2.7m
Cash 2023
€1.4m
From operations (derived)
+€10.0m
Net result for the year
-€198,204
Depreciation
+€231,896
Receivables within one year
+€1.9m
Deferred charges and accrued income
-€40,644
Trade debts
-€24,517
Tax, wage and social debts
-€10,089
Other debts
+€8.0m
Accrued charges and deferred income
+€151,057
Investment (derived)
-€8.2m
Investment in fixed assets (net)
-€7.5m
Current investments
-€650,000
Financing
-€2.7m
Debts after one year
-€1.7m
Current portion of long-term debt
-€1.0m
Contributions, distributions and other
-€0
Cash 2024
€507,497
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €93,225,924 | €98,444,616 | +€5.2m | +5.6% |
| Fixed assets | 21/28 | €57,001,583 | €64,303,715 | +€7.3m | +12.8% |
| Tangible fixed assets | 22/27 | €5,650,321 | €4,661,249 | -€989,072 | -17.5% |
| Land and buildings | 22 | €5,604,647 | €4,624,305 | -€980,342 | -17.5% |
| Furniture and vehicles | 24 | €45,674 | €36,944 | -€8,730 | -19.1% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €51,351,262 | €59,642,466 | +€8.3m | +16.1% |
| Current assets | 29/58 | €36,224,341 | €34,140,901 | -€2.1m | -5.8% |
| Amounts receivable within one year | 40/41 | €34,815,368 | €32,930,927 | -€1.9m | -5.4% |
| Trade receivables | 40 | €807,439 | €1,353,856 | +€546,417 | +67.7% |
| Other amounts receivable | 41 | €34,007,929 | €31,577,071 | -€2.4m | -7.1% |
| Current investments | 50/53 | - | €650,000 | +€650,000 | |
| Cash at bank and in hand | 54/58 | €1,397,140 | €507,497 | -€889,643 | -63.7% |
| Deferred charges and accrued income | 490/1 | €11,833 | €52,477 | +€40,644 | +343.5% |
| Total equity and liabilities | 10/49 | €93,225,924 | €98,444,616 | +€5.2m | +5.6% |
| Equity | 10/15 | €27,144,158 | €26,945,954 | -€198,204 | -0.7% |
| Contributions | 10/11 | €20,000,000 | €20,000,000 | = | 0.0% |
| Capital | 10 | €20,000,000 | €20,000,000 | = | 0.0% |
| Issued capital | 100 | €20,000,000 | €20,000,000 | = | 0.0% |
| Reserves | 13 | €7,144,158 | €7,144,158 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €2,000,000 | €2,000,000 | = | 0.0% |
| Legal reserve | 130 | €2,000,000 | €2,000,000 | = | 0.0% |
| Distributable reserves | 133 | €5,144,158 | €5,144,158 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | - | -€198,204 | -€198,204 | |
| Amounts payable | 17/49 | €66,081,766 | €71,498,662 | +€5.4m | +8.2% |
| Amounts payable after more than one year | 17 | €48,090,304 | €46,411,397 | -€1.7m | -3.5% |
| Other amounts payable | 178/9 | €48,090,304 | €46,411,397 | -€1.7m | -3.5% |
| Amounts payable within one year | 42/48 | €17,690,199 | €24,634,946 | +€6.9m | +39.3% |
| Current portion of amounts payable after more than one year | 42 | €5,616,907 | €4,607,750 | -€1.0m | -18.0% |
| Trade debts | 44 | €84,783 | €60,266 | -€24,517 | -28.9% |
| Suppliers | 440/4 | €84,783 | €60,266 | -€24,517 | -28.9% |
| Taxes, remuneration and social security | 45 | €317,385 | €307,296 | -€10,089 | -3.2% |
| Taxes | 450/3 | €302,394 | €284,214 | -€18,180 | -6.0% |
| Remuneration and social security | 454/9 | €14,991 | €23,082 | +€8,091 | +54.0% |
| Other amounts payable | 47/48 | €11,671,124 | €19,659,634 | +€8.0m | +68.4% |
| Accrued charges and deferred income | 492/3 | €301,263 | €452,320 | +€151,057 | +50.1% |
| Non-recurring operating income | 76A | - | €207,569 | +€207,569 | |
| Remuneration, social security and pensions | 62 | €106,143 | €117,517 | +€11,374 | +10.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €280,640 | €231,896 | -€48,744 | -17.4% |
| Other operating charges | 640/8 | €43,979 | €44,877 | +€898 | +2.0% |
| Gross operating margin | 9900 | €24,918 | €62,132 | +€37,214 | +149.3% |
| Operating profit (loss) | 9901 | -€405,844 | -€332,159 | +€73,685 | +18.2% |
| Financial income | 75/76B | €4,055,935 | €2,155,042 | -€1.9m | -46.9% |
| Recurring financial income | 75 | €4,055,935 | €2,155,042 | -€1.9m | -46.9% |
| Financial charges | 65/66B | €2,762,565 | €2,021,087 | -€741,478 | -26.8% |
| Recurring financial charges | 65 | €2,762,565 | €2,021,087 | -€741,478 | -26.8% |
| Profit (loss) for the period before taxes | 9903 | €887,526 | -€198,204 | -€1.1m | |
| Income taxes | 67/77 | €113,465 | - | -€113,465 | |
| Profit (loss) for the period | 9904 | €774,061 | -€198,204 | -€972,265 | |
| Profit (loss) for the period to be appropriated | 9905 | €774,061 | -€198,204 | -€972,265 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.