BERGE VETERINARY 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.
BERGE VETERINARY CONSULTING
Largest movements
- Current investments +€46,380
up €46,380 (+48.8%), from €95,000 to €141,380
- Receivables within one year +€10,452
up €10,452 (+95.3%), from €10,962 to €21,413
of which Trade receivables: +€7,917
- Cash +€3,373
up €3,373 (+5.3%), from €63,895 to €67,268
mainly Net result for the year (+€63,573) and Other debts (+€20,922)
- Deferred charges and accrued income +€2,504
up €2,504 (+71.6%), from €3,498 to €6,002
- Reserves +€41,596
up €41,596 (+26.4%), from €157,784 to €199,380
of which Distributable reserves: +€41,596
- Other debts +€20,922
up €20,922 (+837%), from €2,500 to €23,422
- Gross operating margin +€29,135
up €29,135 (+56.8%), from €51,279 to €80,414
- Depreciation -€2,803
down €2,803 (-92.8%), from €3,020 to €217
- Financial income +€1,657
up €1,657 (+117%), from €1,414 to €3,071
- Taxes +€822
up €822 (+5.0%), from €16,515 to €17,337
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 | €173,983 | €236,473 | +€62,490 | +35.9% |
| Fixed assets | 21/28 | €314 | €96 | -€217 | -69.3% |
| Tangible fixed assets | 22/27 | €314 | €96 | -€217 | -69.3% |
| Plant, machinery and equipment | 23 | €314 | €96 | -€217 | -69.3% |
| Current assets | 29/58 | €173,669 | €236,377 | +€62,708 | +36.1% |
| Stocks and contracts in progress | 3 | €314 | €314 | = | 0.0% |
| Stocks | 30/36 | €314 | €314 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,962 | €21,413 | +€10,452 | +95.3% |
| Trade receivables | 40 | €8,358 | €16,275 | +€7,917 | +94.7% |
| Other amounts receivable | 41 | €2,604 | €5,139 | +€2,535 | +97.3% |
| Current investments | 50/53 | €95,000 | €141,380 | +€46,380 | +48.8% |
| Cash at bank and in hand | 54/58 | €63,895 | €67,268 | +€3,373 | +5.3% |
| Deferred charges and accrued income | 490/1 | €3,498 | €6,002 | +€2,504 | +71.6% |
| Total equity and liabilities | 10/49 | €173,983 | €236,473 | +€62,490 | +35.9% |
| Equity | 10/15 | €164,173 | €205,580 | +€41,407 | +25.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €157,784 | €199,380 | +€41,596 | +26.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €104 | €104 | = | 0.0% |
| Distributable reserves | 133 | €155,825 | €197,421 | +€41,596 | +26.7% |
| Profit (loss) carried forward | 14 | €189 | - | -€189 | |
| Amounts payable | 17/49 | €9,810 | €30,893 | +€21,083 | +215% |
| Amounts payable within one year | 42/48 | €9,810 | €30,893 | +€21,083 | +215% |
| Trade debts | 44 | €304 | €503 | +€199 | +65.4% |
| Suppliers | 440/4 | €304 | €503 | +€199 | +65.4% |
| Taxes, remuneration and social security | 45 | €7,006 | €6,968 | -€38 | -0.5% |
| Taxes | 450/3 | €7,006 | €6,968 | -€38 | -0.5% |
| Other amounts payable | 47/48 | €2,500 | €23,422 | +€20,922 | +837% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,020 | €217 | -€2,803 | -92.8% |
| Other operating charges | 640/8 | €1,198 | €1,238 | +€40 | +3.3% |
| Gross operating margin | 9900 | €51,279 | €80,414 | +€29,135 | +56.8% |
| Operating profit (loss) | 9901 | €47,061 | €78,959 | +€31,898 | +67.8% |
| Financial income | 75/76B | €1,414 | €3,071 | +€1,657 | +117% |
| Recurring financial income | 75 | €1,414 | €3,071 | +€1,657 | +117% |
| Financial charges | 65/66B | €1,079 | €1,120 | +€41 | +3.8% |
| Recurring financial charges | 65 | €1,079 | €1,120 | +€41 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €47,396 | €80,910 | +€33,514 | +70.7% |
| Income taxes | 67/77 | €16,515 | €17,337 | +€822 | +5.0% |
| Profit (loss) for the period | 9904 | €30,881 | €63,573 | +€32,692 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €30,881 | €63,573 | +€32,692 | +106% |
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 28 October 2026 via checked.be.