BERNAERT THOMAS 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.
BERNAERT THOMAS CONSULTING
Largest movements
- Cash +€22,903
up €22,903 (+31.5%), from €72,696 to €95,599
mainly Receivables within one year (+€18,136) and Net result for the year (+€17,374)
- Receivables within one year -€18,136
down €18,136 (-76.6%), from €23,667 to €5,531
of which Trade receivables: -€20,868
- Tangible fixed assets +€2,758
up €2,758 (+320%), from €862 to €3,620
of which Furniture and vehicles: +€1,906
- Other debts +€11,859
up €11,859, from €0 to €11,859
- Profit (loss) carried forward -€2,751
down €2,751 (-3.3%), from €83,342 to €80,591
- Trade debts -€1,188
down €1,188 (-40.9%), from €2,903 to €1,715
- Gross operating margin -€22,953
down €22,953 (-45.0%), from €51,039 to €28,086
- Taxes -€5,193
down €5,193 (-50.9%), from €10,210 to €5,016
- Financial charges +€1,400
up €1,400 (+63.9%), from €2,190 to €3,590
- Depreciation +€515
up €515 (+84.6%), from €609 to €1,124
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 | €99,412 | €107,096 | +€7,684 | +7.7% |
| Fixed assets | 21/28 | €862 | €3,620 | +€2,758 | +320% |
| Tangible fixed assets | 22/27 | €862 | €3,620 | +€2,758 | +320% |
| Plant, machinery and equipment | 23 | €862 | €1,714 | +€852 | +98.8% |
| Furniture and vehicles | 24 | - | €1,906 | +€1,906 | |
| Current assets | 29/58 | €98,550 | €103,476 | +€4,926 | +5.0% |
| Amounts receivable within one year | 40/41 | €23,667 | €5,531 | -€18,136 | -76.6% |
| Trade receivables | 40 | €21,377 | €509 | -€20,868 | -97.6% |
| Other amounts receivable | 41 | €2,290 | €5,022 | +€2,732 | +119% |
| Cash at bank and in hand | 54/58 | €72,696 | €95,599 | +€22,903 | +31.5% |
| Deferred charges and accrued income | 490/1 | €2,186 | €2,345 | +€159 | +7.3% |
| Total equity and liabilities | 10/49 | €99,412 | €107,096 | +€7,684 | +7.7% |
| Equity | 10/15 | €86,342 | €83,591 | -€2,751 | -3.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €83,342 | €80,591 | -€2,751 | -3.3% |
| Amounts payable | 17/49 | €13,069 | €23,505 | +€10,435 | +79.8% |
| Amounts payable within one year | 42/48 | €11,784 | €22,512 | +€10,728 | +91.0% |
| Trade debts | 44 | €2,903 | €1,715 | -€1,188 | -40.9% |
| Suppliers | 440/4 | €2,903 | €1,715 | -€1,188 | -40.9% |
| Taxes, remuneration and social security | 45 | €8,881 | €8,938 | +€57 | +0.6% |
| Taxes | 450/3 | €6,658 | €6,700 | +€43 | +0.6% |
| Remuneration and social security | 454/9 | €2,223 | €2,238 | +€15 | +0.7% |
| Other amounts payable | 47/48 | €0 | €11,859 | +€11,859 | |
| Accrued charges and deferred income | 492/3 | €1,286 | €993 | -€293 | -22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €609 | €1,124 | +€515 | +84.6% |
| Other operating charges | 640/8 | €754 | €1,148 | +€394 | +52.2% |
| Gross operating margin | 9900 | €51,039 | €28,086 | -€22,953 | -45.0% |
| Operating profit (loss) | 9901 | €49,676 | €25,814 | -€23,862 | -48.0% |
| Financial income | 75/76B | €0 | €166 | +€166 | +103,831% |
| Recurring financial income | 75 | €0 | €166 | +€166 | +103,831% |
| Financial charges | 65/66B | €2,190 | €3,590 | +€1,400 | +63.9% |
| Recurring financial charges | 65 | €2,190 | €3,590 | +€1,400 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | €47,487 | €22,390 | -€25,096 | -52.8% |
| Income taxes | 67/77 | €10,210 | €5,016 | -€5,193 | -50.9% |
| Profit (loss) for the period | 9904 | €37,277 | €17,374 | -€19,903 | -53.4% |
| Profit (loss) for the period to be appropriated | 9905 | €37,277 | €17,374 | -€19,903 | -53.4% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.