BERHOLD: what changed
Two fiscal 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
BERHOLD
NACE 70.200, Business and other management consultancy
fiscal year 2023 against 2024filed annual accounts (NBB)
Net result for the year
-€38,332
2023 · €3,595-€41,927
Equity
€5.7m
2023 · €5.8m-€38,332
Cash
€4,192
2023 · €55,314-€51,122
Balance sheet total
€6.0m
2023 · €6.0m-€60,140
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Other operating income -€110,772
down €110,772 (-16.7%), from €664,364 to €553,592
- Staff costs -€107,630
down €107,630 (-42.1%), from €255,482 to €147,852
- Write-downs +€31,919
new in 2024: €31,919
- Services and other goods -€16,930
down €16,930 (-4.4%), from €381,420 to €364,490
- Provisions +€9,982
new in 2024: €9,982
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
€3,595
Turnover
-€4,400
Other operating income
-€110,772
Services and other goods
+€16,930
Staff costs
+€107,630
Depreciation
-€46
Write-downs
-€31,919
Provisions
-€9,982
Other operating charges
+€184
Financial income
+€170
Financial charges
-€9,785
Taxes
+€62
Result 2024
-€38,332
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
-€33,084
Investment
-€2,000
Financing
-€16,038
Cash 2023
€55,314
From operations (derived)
-€33,084
Net result for the year
-€38,332
Depreciation
+€16,517
Receivables within one year
-€6,928
Deferred charges and accrued income
+€1,429
Provisions
+€9,982
Trade debts
+€16,419
Tax, wage and social debts
-€3,989
Other debts
-€9,642
Accrued charges and deferred income
-€18,540
Investment (derived)
-€2,000
Investment in fixed assets (net)
-€2,000
Financing
-€16,038
Debts after one year
-€12,722
Current portion of long-term debt
-€3,316
Contributions, distributions and other
-€0
Cash 2024
€4,192
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,018,303 | €5,958,163 | -€60,140 | -1.0% |
| Fixed assets | 21/28 | €5,900,022 | €5,885,505 | -€14,517 | -0.2% |
| Tangible fixed assets | 22/27 | €27,122 | €10,605 | -€16,517 | -60.9% |
| Leasing and similar rights | 25 | €27,122 | €10,605 | -€16,517 | -60.9% |
| Financial fixed assets | 28 | €5,872,900 | €5,874,900 | +€2,000 | 0.0% |
| Affiliated companies | 280/1 | €5,872,900 | €5,874,900 | +€2,000 | 0.0% |
| Participating interests | 280 | €5,872,900 | €5,874,900 | +€2,000 | 0.0% |
| Current assets | 29/58 | €118,281 | €72,658 | -€45,623 | -38.6% |
| Amounts receivable within one year | 40/41 | €53,411 | €60,339 | +€6,928 | +13.0% |
| Trade receivables | 40 | €51,721 | €58,650 | +€6,929 | +13.4% |
| Other amounts receivable | 41 | €1,690 | €1,690 | -€0 | 0.0% |
| Cash at bank and in hand | 54/58 | €55,314 | €4,192 | -€51,122 | -92.4% |
| Deferred charges and accrued income | 490/1 | €9,556 | €8,127 | -€1,429 | -15.0% |
| Total equity and liabilities | 10/49 | €6,018,303 | €5,958,163 | -€60,140 | -1.0% |
| Equity | 10/15 | €5,763,834 | €5,725,502 | -€38,332 | -0.7% |
| Contributions | 10/11 | €5,813,000 | €5,813,000 | = | 0.0% |
| Reserves | 13 | €593 | €593 | +€0 | 0.0% |
| Distributable reserves | 133 | €593 | €593 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€49,759 | -€88,091 | -€38,332 | -77.0% |
| Provisions and deferred taxes | 16 | - | €9,982 | +€9,982 | |
| Provisions for liabilities and charges | 160/5 | - | €9,982 | +€9,982 | |
| Other liabilities and charges | 164/5 | - | €9,982 | +€9,982 | |
| Amounts payable | 17/49 | €254,469 | €222,679 | -€31,790 | -12.5% |
| Amounts payable after more than one year | 17 | €12,722 | €0 | -€12,722 | -100.0% |
| Financial debts | 170/4 | €12,722 | €0 | -€12,722 | -100.0% |
| Leasing and similar obligations | 172 | €12,722 | €0 | -€12,722 | -100.0% |
| Amounts payable within one year | 42/48 | €216,880 | €216,352 | -€528 | -0.2% |
| Current portion of amounts payable after more than one year | 42 | €16,038 | €12,722 | -€3,316 | -20.7% |
| Trade debts | 44 | €24,622 | €41,041 | +€16,419 | +66.7% |
| Suppliers | 440/4 | €24,622 | €41,041 | +€16,419 | +66.7% |
| Taxes, remuneration and social security | 45 | €36,767 | €32,778 | -€3,989 | -10.8% |
| Taxes | 450/3 | €2,042 | €1,860 | -€182 | -8.9% |
| Remuneration and social security | 454/9 | €34,725 | €30,918 | -€3,807 | -11.0% |
| Other amounts payable | 47/48 | €139,453 | €129,811 | -€9,642 | -6.9% |
| Accrued charges and deferred income | 492/3 | €24,867 | €6,327 | -€18,540 | -74.6% |
| Operating income | 70/76A | €669,864 | €554,692 | -€115,172 | -17.2% |
| Turnover | 70 | €5,500 | €1,100 | -€4,400 | -80.0% |
| Other operating income | 74 | €664,364 | €553,592 | -€110,772 | -16.7% |
| Operating charges | 60/66A | €654,976 | €572,178 | -€82,798 | -12.6% |
| Services and other goods | 61 | €381,420 | €364,490 | -€16,930 | -4.4% |
| Remuneration, social security and pensions | 62 | €255,482 | €147,852 | -€107,630 | -42.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,471 | €16,517 | +€46 | +0.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €31,919 | +€31,919 | |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €9,982 | +€9,982 | |
| Other operating charges | 640/8 | €1,603 | €1,419 | -€184 | -11.5% |
| Operating profit (loss) | 9901 | €14,888 | -€17,486 | -€32,374 | |
| Financial income | 75/76B | €68 | €238 | +€170 | +250.1% |
| Recurring financial income | 75 | €68 | €238 | +€170 | +250.1% |
| Income from current assets | 751 | €68 | €238 | +€170 | +250.1% |
| Financial charges | 65/66B | €10,544 | €20,329 | +€9,785 | +92.8% |
| Recurring financial charges | 65 | €10,544 | €20,329 | +€9,785 | +92.8% |
| Debt charges | 650 | €10,494 | €8,265 | -€2,229 | -21.2% |
| Write-downs on current assets other than stocks, contracts in progress and trade receivables: additions (reversals) | 651 | - | €12,000 | +€12,000 | |
| Other financial charges | 652/9 | €50 | €65 | +€15 | +29.8% |
| Profit (loss) for the period before taxes | 9903 | €4,412 | -€37,577 | -€41,989 | |
| Income taxes | 67/77 | €817 | €755 | -€62 | -7.6% |
| Taxes | 670/3 | €817 | €755 | -€62 | -7.6% |
| Profit (loss) for the period | 9904 | €3,595 | -€38,332 | -€41,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,595 | -€38,332 | -€41,927 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.