BERLANT CONSULT: 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.
BERLANT CONSULT
Largest movements
- Tangible fixed assets -€18,622
down €18,622 (-80.5%), from €23,123 to €4,501
- Cash -€8,611
down €8,611 (-35.8%), from €24,077 to €15,466
mainly Debts after one year (-€10,485) and Net result for the year (-€7,805)
- Receivables within one year +€1,105
up €1,105 (+17.6%), from €6,286 to €7,391
- Debts after one year -€10,485
down €10,485 (-100%), from €10,485 to €0
- Profit (loss) carried forward -€7,805
down €7,805 (-55.2%), from -€14,145 to -€21,950
- Accrued charges and deferred income -€3,000
down €3,000 (-100%), from €3,000 to €0
- Tax, wage and social debts -€2,326
down €2,326 (-54.3%), from €4,286 to €1,960
- Other debts -€936
down €936 (-24.9%), from €3,755 to €2,819
- Gross operating margin +€6,281
up €6,281 (+116%), from €5,397 to €11,678
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 | €56,060 | €29,847 | -€26,213 | -46.8% |
| Fixed assets | 21/28 | €23,123 | €4,501 | -€18,622 | -80.5% |
| Tangible fixed assets | 22/27 | €23,123 | €4,501 | -€18,622 | -80.5% |
| Furniture and vehicles | 24 | €23,123 | €4,501 | -€18,622 | -80.5% |
| Current assets | 29/58 | €32,937 | €25,346 | -€7,591 | -23.0% |
| Amounts receivable within one year | 40/41 | €6,286 | €7,391 | +€1,105 | +17.6% |
| Trade receivables | 40 | €6,286 | €7,391 | +€1,105 | +17.6% |
| Cash at bank and in hand | 54/58 | €24,077 | €15,466 | -€8,611 | -35.8% |
| Deferred charges and accrued income | 490/1 | €2,575 | €2,490 | -€85 | -3.3% |
| Total equity and liabilities | 10/49 | €56,060 | €29,847 | -€26,213 | -46.8% |
| Equity | 10/15 | €19,255 | €11,450 | -€7,805 | -40.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €32,400 | €32,400 | = | 0.0% |
| Distributable reserves | 133 | €32,400 | €32,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,145 | -€21,950 | -€7,805 | -55.2% |
| Amounts payable | 17/49 | €36,805 | €18,397 | -€18,408 | -50.0% |
| Amounts payable after more than one year | 17 | €10,485 | €0 | -€10,485 | -100% |
| Financial debts | 170/4 | €10,485 | €0 | -€10,485 | -100% |
| Amounts payable within one year | 42/48 | €23,320 | €18,397 | -€4,923 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €11,332 | €10,485 | -€847 | -7.5% |
| Trade debts | 44 | €3,948 | €3,134 | -€814 | -20.6% |
| Suppliers | 440/4 | €3,948 | €3,134 | -€814 | -20.6% |
| Taxes, remuneration and social security | 45 | €4,286 | €1,960 | -€2,326 | -54.3% |
| Taxes | 450/3 | €4,286 | €1,960 | -€2,326 | -54.3% |
| Other amounts payable | 47/48 | €3,755 | €2,819 | -€936 | -24.9% |
| Accrued charges and deferred income | 492/3 | €3,000 | €0 | -€3,000 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,622 | €18,622 | = | 0.0% |
| Other operating charges | 640/8 | €487 | €462 | -€25 | -5.1% |
| Gross operating margin | 9900 | €5,397 | €11,678 | +€6,281 | +116% |
| Operating profit (loss) | 9901 | -€13,712 | -€7,406 | +€6,306 | +46.0% |
| Financial income | 75/76B | €2 | €4 | +€2 | +116% |
| Recurring financial income | 75 | €2 | €4 | +€2 | +116% |
| Financial charges | 65/66B | €319 | €237 | -€82 | -25.8% |
| Recurring financial charges | 65 | €319 | €237 | -€82 | -25.8% |
| Profit (loss) for the period before taxes | 9903 | -€14,029 | -€7,638 | +€6,391 | +45.6% |
| Income taxes | 67/77 | €179 | €167 | -€12 | -6.5% |
| Profit (loss) for the period | 9904 | -€14,208 | -€7,805 | +€6,402 | +45.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,208 | -€7,805 | +€6,402 | +45.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.