Bernaerts Consulting: what changed
What changed
Bernaerts Consulting
NACE 62.200, Computer consultancy and computer facilities management
filed annual accounts (NBB)
Net result for the year
€20,356
2024 · €9,754+€10,602
Equity
€39,799
2024 · €29,442+€10,356
Cash
€10,927
2024 · €2,027+€8,899
Balance sheet total
€149,661
2024 · €108,383+€41,278
Largest movements
Assets
- Receivables within one year +€15,456
up €15,456 (+32.5%), from €47,494 to €62,950
- Tangible fixed assets +€15,290
up €15,290 (+28.6%), from €53,391 to €68,681
- Cash +€8,899
up €8,899 (+439%), from €2,027 to €10,927
mainly Depreciation (+€23,634) and Net result for the year (+€20,356)
Equity and liabilities
- Debts after one year +€18,299
up €18,299 (+101%), from €18,202 to €36,501
of which Other amounts payable: +€31,123
- Tax, wage and social debts +€11,647
up €11,647 (+169%), from €6,885 to €18,532
- Reserves +€10,356
up €10,356 (+95.5%), from €10,842 to €21,199
- Current portion of long-term debt -€6,363
down €6,363 (-33.2%), from €19,187 to €12,825
- Other debts +€4,721
up €4,721 (+29.7%), from €15,883 to €20,604
Income statement
- Gross operating margin +€17,791
up €17,791 (+36.3%), from €49,000 to €66,791
- Taxes +€3,349
up €3,349 (+36.9%), from €9,080 to €12,429
- Depreciation -€2,743
down €2,743 (-10.4%), from €26,377 to €23,634
- Other operating charges +€702
up €702 (+32.0%), from €2,191 to €2,893
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€9,754
Gross operating margin
+€17,791
Depreciation
+€2,743
Other operating charges
-€702
Other operating items
-€6,689
Financial income
+€240
Financial charges
+€569
Taxes
-€3,349
Result 2025
€20,356
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€45,888
Investment
-€38,924
Financing
+€1,936
Cash 2024
€2,027
From operations (derived)
+€45,888
Net result for the year
+€20,356
Depreciation
+€23,634
Stocks and contracts
-€1,361
Receivables within one year
-€15,456
Deferred charges and accrued income
-€272
Trade debts
+€2,628
Tax, wage and social debts
+€11,647
Other debts
+€4,721
Accrued charges and deferred income
-€11
Investment (derived)
-€38,924
Investment in fixed assets (net)
-€38,924
Financing
+€1,936
Debts after one year
+€18,299
Current portion of long-term debt
-€6,363
Contributions, distributions and other
-€10,000
Cash 2025
€10,927
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,383 | €149,661 | +€41,278 | +38.1% |
| Fixed assets | 21/28 | €53,391 | €68,681 | +€15,290 | +28.6% |
| Tangible fixed assets | 22/27 | €53,391 | €68,681 | +€15,290 | +28.6% |
| Furniture and vehicles | 24 | €53,391 | €68,681 | +€15,290 | +28.6% |
| Current assets | 29/58 | €54,992 | €80,980 | +€25,988 | +47.3% |
| Stocks and contracts in progress | 3 | €4,562 | €5,923 | +€1,361 | +29.8% |
| Stocks | 30/36 | €4,562 | €5,923 | +€1,361 | +29.8% |
| Amounts receivable within one year | 40/41 | €47,494 | €62,950 | +€15,456 | +32.5% |
| Trade receivables | 40 | €47,494 | €62,950 | +€15,456 | +32.5% |
| Cash at bank and in hand | 54/58 | €2,027 | €10,927 | +€8,899 | +439% |
| Deferred charges and accrued income | 490/1 | €909 | €1,181 | +€272 | +29.9% |
| Total equity and liabilities | 10/49 | €108,383 | €149,661 | +€41,278 | +38.1% |
| Equity | 10/15 | €29,442 | €39,799 | +€10,356 | +35.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €10,842 | €21,199 | +€10,356 | +95.5% |
| Distributable reserves | 133 | €10,842 | €21,199 | +€10,356 | +95.5% |
| Amounts payable | 17/49 | €78,941 | €109,862 | +€30,922 | +39.2% |
| Amounts payable after more than one year | 17 | €18,202 | €36,501 | +€18,299 | +101% |
| Financial debts | 170/4 | €18,202 | €5,378 | -€12,825 | -70.5% |
| Other amounts payable | 178/9 | - | €31,123 | +€31,123 | |
| Amounts payable within one year | 42/48 | €60,257 | €72,891 | +€12,634 | +21.0% |
| Current portion of amounts payable after more than one year | 42 | €19,187 | €12,825 | -€6,363 | -33.2% |
| Trade debts | 44 | €18,302 | €20,930 | +€2,628 | +14.4% |
| Suppliers | 440/4 | €18,302 | €20,930 | +€2,628 | +14.4% |
| Taxes, remuneration and social security | 45 | €6,885 | €18,532 | +€11,647 | +169% |
| Taxes | 450/3 | €6,885 | €18,532 | +€11,647 | +169% |
| Other amounts payable | 47/48 | €15,883 | €20,604 | +€4,721 | +29.7% |
| Accrued charges and deferred income | 492/3 | €481 | €471 | -€11 | -2.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,377 | €23,634 | -€2,743 | -10.4% |
| Other operating charges | 640/8 | €2,191 | €2,893 | +€702 | +32.0% |
| Non-recurring operating charges | 66A | - | €6,689 | +€6,689 | |
| Gross operating margin | 9900 | €49,000 | €66,791 | +€17,791 | +36.3% |
| Operating profit (loss) | 9901 | €20,433 | €33,575 | +€13,142 | +64.3% |
| Financial income | 75/76B | - | €240 | +€240 | |
| Recurring financial income | 75 | - | €240 | +€240 | |
| Non-recurring financial income | 76B | - | €240 | +€240 | |
| Financial charges | 65/66B | €1,598 | €1,030 | -€569 | -35.6% |
| Recurring financial charges | 65 | €1,598 | €1,030 | -€569 | -35.6% |
| Profit (loss) for the period before taxes | 9903 | €18,834 | €32,785 | +€13,951 | +74.1% |
| Income taxes | 67/77 | €9,080 | €12,429 | +€3,349 | +36.9% |
| Profit (loss) for the period | 9904 | €9,754 | €20,356 | +€10,602 | +109% |
| Profit (loss) for the period to be appropriated | 9905 | €9,754 | €20,356 | +€10,602 | +109% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.