BERLIN CONSULTING TECHNOLOGY: 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.
BERLIN CONSULTING TECHNOLOGY
Largest movements
- Receivables within one year -€150,976
down €150,976 (-53.1%), from €284,261 to €133,285
of which Trade receivables: -€155,178
- Tangible fixed assets -€21,072
down €21,072 (-79.2%), from €26,608 to €5,536
- Current investments -€19,475
down €19,475 (-97.4%), from €20,000 to €525
- Cash -€10,130
no longer reported in 2024 (was €10,130)
- Trade debts -€143,822
down €143,822 (-93.0%), from €154,715 to €10,893
- Profit (loss) carried forward -€48,083
down €48,083 (-71.9%), from €66,854 to €18,771
- Other debts +€42,056
up €42,056 (+452.7%), from €9,290 to €51,346
- Tax, wage and social debts -€31,160
down €31,160 (-36.8%), from €84,630 to €53,470
of which Remuneration and social security: -€17,174
- Debts after one year -€19,650
no longer reported in 2024 (was €19,650)
- Gross operating margin -€221,580
down €221,580 (-49.9%), from €443,788 to €222,208
- Staff costs -€199,706
down €199,706 (-51.5%), from €387,698 to €187,992
- Taxes -€9,959
down €9,959 (-96.5%), from €10,318 to €359
- Other operating charges +€7,913
up €7,913 (+95.7%), from €8,268 to €16,180
- Financial income +€4,865
up €4,865 (+147864.7%), from €3 to €4,868
From the 2022 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.
Cash bridge derived
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €354,511 | €150,879 | -€203,632 | -57.4% |
| Fixed assets | 21/28 | €33,669 | €13,448 | -€20,221 | -60.1% |
| Intangible fixed assets | 21 | €6,809 | €7,912 | +€1,103 | +16.2% |
| Tangible fixed assets | 22/27 | €26,608 | €5,536 | -€21,072 | -79.2% |
| Plant, machinery and equipment | 23 | €928 | - | -€928 | |
| Furniture and vehicles | 24 | €15,738 | €5,536 | -€10,202 | -64.8% |
| Other tangible fixed assets | 26 | €9,942 | - | -€9,942 | |
| Financial fixed assets | 28 | €252 | - | -€252 | |
| Current assets | 29/58 | €320,842 | €137,431 | -€183,411 | -57.2% |
| Amounts receivable within one year | 40/41 | €284,261 | €133,285 | -€150,976 | -53.1% |
| Trade receivables | 40 | €274,264 | €119,086 | -€155,178 | -56.6% |
| Other amounts receivable | 41 | €9,997 | €14,199 | +€4,202 | +42.0% |
| Current investments | 50/53 | €20,000 | €525 | -€19,475 | -97.4% |
| Cash at bank and in hand | 54/58 | €10,130 | - | -€10,130 | |
| Deferred charges and accrued income | 490/1 | €6,452 | €3,621 | -€2,831 | -43.9% |
| Total equity and liabilities | 10/49 | €354,511 | €150,879 | -€203,632 | -57.4% |
| Equity | 10/15 | €70,854 | €22,771 | -€48,083 | -67.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €66,854 | €18,771 | -€48,083 | -71.9% |
| Amounts payable | 17/49 | €283,657 | €128,108 | -€155,549 | -54.8% |
| Amounts payable after more than one year | 17 | €19,650 | - | -€19,650 | |
| Financial debts | 170/4 | €19,650 | - | -€19,650 | |
| Amounts payable within one year | 42/48 | €264,007 | €128,108 | -€135,899 | -51.5% |
| Current portion of amounts payable after more than one year | 42 | €10,011 | €9,474 | -€537 | -5.4% |
| Financial debts | 43 | €5,361 | €2,925 | -€2,437 | -45.4% |
| Credit institutions | 430/8 | €5,361 | €1,616 | -€3,746 | -69.9% |
| Other loans | 439 | - | €1,309 | +€1,309 | |
| Trade debts | 44 | €154,715 | €10,893 | -€143,822 | -93.0% |
| Suppliers | 440/4 | €154,715 | €10,893 | -€143,822 | -93.0% |
| Taxes, remuneration and social security | 45 | €84,630 | €53,470 | -€31,160 | -36.8% |
| Taxes | 450/3 | €45,455 | €31,470 | -€13,985 | -30.8% |
| Remuneration and social security | 454/9 | €39,174 | €22,000 | -€17,174 | -43.8% |
| Other amounts payable | 47/48 | €9,290 | €51,346 | +€42,056 | +452.7% |
| Non-recurring operating income | 76A | - | €554 | +€554 | |
| Remuneration, social security and pensions | 62 | €387,698 | €187,992 | -€199,706 | -51.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,808 | €6,027 | -€1,781 | -22.8% |
| Other operating charges | 640/8 | €8,268 | €16,180 | +€7,913 | +95.7% |
| Non-recurring operating charges | 66A | - | €8,048 | +€8,048 | |
| Gross operating margin | 9900 | €443,788 | €222,208 | -€221,580 | -49.9% |
| Operating profit (loss) | 9901 | €40,014 | €3,961 | -€36,053 | -90.1% |
| Financial income | 75/76B | €3 | €4,868 | +€4,865 | +147864.7% |
| Recurring financial income | 75 | €3 | €4,868 | +€4,865 | +147864.7% |
| Financial charges | 65/66B | €10,638 | €14,636 | +€3,998 | +37.6% |
| Recurring financial charges | 65 | €10,638 | €14,636 | +€3,998 | +37.6% |
| Profit (loss) for the period before taxes | 9903 | €29,380 | -€5,807 | -€35,187 | |
| Income taxes | 67/77 | €10,318 | €359 | -€9,959 | -96.5% |
| Profit (loss) for the period | 9904 | €19,062 | -€6,166 | -€25,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €19,062 | -€6,166 | -€25,228 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.