BERLAKONSULT: 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.
BERLAKONSULT
Largest movements
- Cash +€24,591
up €24,591 (+30.4%), from €80,811 to €105,402
mainly Net result for the year (+€54,905) and Receivables within one year (+€11,651)
- Receivables within one year -€11,651
down €11,651 (-29.7%), from €39,181 to €27,530
of which Other amounts receivable: -€7,754
- Deferred charges and accrued income +€2,586
up €2,586 (+104%), from €2,495 to €5,081
- Reserves +€54,905
up €54,905 (+87.4%), from €62,805 to €117,710
- Other debts -€20,000
down €20,000 (-99.6%), from €20,075 to €75
- Trade debts -€13,243
down €13,243 (-70.6%), from €18,769 to €5,526
- Short-term financial debts +€5,057
new in 2025: €5,057
- Current portion of long-term debt -€4,012
down €4,012 (-52.3%), from €7,677 to €3,665
- Gross operating margin +€34,382
up €34,382 (+32.0%), from €107,547 to €141,928
- Financial income -€8,345
down €8,345 (-100.0%), from €8,349 to €4
of which Non-recurring financial income: -€8,347
- Taxes +€8,237
up €8,237 (+88.9%), from €9,266 to €17,504
- Write-downs -€4,810
no longer reported in 2025 (was €4,810)
- Staff costs -€2,657
down €2,657 (-4.5%), from €58,750 to €56,093
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 | €146,834 | €161,010 | +€14,177 | +9.7% |
| Fixed assets | 21/28 | €24,347 | €22,997 | -€1,350 | -5.5% |
| Tangible fixed assets | 22/27 | €24,347 | €22,997 | -€1,350 | -5.5% |
| Land and buildings | 22 | €19,724 | €18,138 | -€1,585 | -8.0% |
| Plant, machinery and equipment | 23 | €4,623 | €4,858 | +€235 | +5.1% |
| Current assets | 29/58 | €122,487 | €138,013 | +€15,527 | +12.7% |
| Amounts receivable within one year | 40/41 | €39,181 | €27,530 | -€11,651 | -29.7% |
| Trade receivables | 40 | €19,731 | €15,834 | -€3,897 | -19.8% |
| Other amounts receivable | 41 | €19,450 | €11,696 | -€7,754 | -39.9% |
| Cash at bank and in hand | 54/58 | €80,811 | €105,402 | +€24,591 | +30.4% |
| Deferred charges and accrued income | 490/1 | €2,495 | €5,081 | +€2,586 | +104% |
| Total equity and liabilities | 10/49 | €146,834 | €161,010 | +€14,177 | +9.7% |
| Equity | 10/15 | €67,805 | €122,710 | +€54,905 | +81.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €62,805 | €117,710 | +€54,905 | +87.4% |
| Distributable reserves | 133 | €62,805 | €117,710 | +€54,905 | +87.4% |
| Amounts payable | 17/49 | €79,029 | €38,300 | -€40,729 | -51.5% |
| Amounts payable after more than one year | 17 | €17,226 | €13,562 | -€3,665 | -21.3% |
| Financial debts | 170/4 | €17,226 | €13,562 | -€3,665 | -21.3% |
| Amounts payable within one year | 42/48 | €60,945 | €24,738 | -€36,207 | -59.4% |
| Current portion of amounts payable after more than one year | 42 | €7,677 | €3,665 | -€4,012 | -52.3% |
| Financial debts | 43 | - | €5,057 | +€5,057 | |
| Credit institutions | 430/8 | - | €5,057 | +€5,057 | |
| Trade debts | 44 | €18,769 | €5,526 | -€13,243 | -70.6% |
| Suppliers | 440/4 | €18,769 | €5,526 | -€13,243 | -70.6% |
| Taxes, remuneration and social security | 45 | €14,424 | €10,416 | -€4,009 | -27.8% |
| Taxes | 450/3 | €10,015 | €10,416 | +€400 | +4.0% |
| Remuneration and social security | 454/9 | €4,409 | - | -€4,409 | |
| Other amounts payable | 47/48 | €20,075 | €75 | -€20,000 | -99.6% |
| Accrued charges and deferred income | 492/3 | €858 | - | -€858 | |
| Remuneration, social security and pensions | 62 | €58,750 | €56,093 | -€2,657 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,290 | €5,448 | -€843 | -13.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €4,810 | - | -€4,810 | |
| Other operating charges | 640/8 | €1,793 | €1,020 | -€773 | -43.1% |
| Gross operating margin | 9900 | €107,547 | €141,928 | +€34,382 | +32.0% |
| Operating profit (loss) | 9901 | €35,904 | €79,368 | +€43,465 | +121% |
| Financial income | 75/76B | €8,349 | €4 | -€8,345 | -100.0% |
| Recurring financial income | 75 | €2 | €4 | +€1 | +62.9% |
| Non-recurring financial income | 76B | €8,347 | - | -€8,347 | |
| Financial charges | 65/66B | €6,992 | €6,963 | -€29 | -0.4% |
| Recurring financial charges | 65 | €6,992 | €6,963 | -€29 | -0.4% |
| Profit (loss) for the period before taxes | 9903 | €37,260 | €72,409 | +€35,149 | +94.3% |
| Income taxes | 67/77 | €9,266 | €17,504 | +€8,237 | +88.9% |
| Profit (loss) for the period | 9904 | €27,994 | €54,905 | +€26,911 | +96.1% |
| Profit (loss) for the period to be appropriated | 9905 | €27,994 | €54,905 | +€26,911 | +96.1% |
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.