Berten Bevers 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.
Berten Bevers Consulting
Largest movements
- Cash +€19,363
up €19,363 (+73.2%), from €26,447 to €45,810
mainly Net result for the year (+€32,504) and Depreciation (+€2,307)
- Receivables within one year +€11,971
up €11,971 (+129%), from €9,269 to €21,240
of which Trade receivables: +€10,875
- Tangible fixed assets +€2,012
up €2,012 (+33.3%), from €6,049 to €8,061
of which Other tangible fixed assets: +€3,784
- Reserves +€32,504
up €32,504 (+97.2%), from €33,435 to €65,939
- Trade debts +€770
up €770 (+54.7%), from €1,407 to €2,177
- Financial charges +€1,014
up €1,014 (+353%), from €287 to €1,301
- Depreciation +€691
up €691 (+42.8%), from €1,616 to €2,307
- Taxes -€540
down €540 (-5.7%), from €9,540 to €9,000
- Gross operating margin +€498
up €498 (+1.1%), from €45,059 to €45,557
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 | €43,119 | €76,861 | +€33,742 | +78.3% |
| Fixed assets | 21/28 | €6,049 | €8,061 | +€2,012 | +33.3% |
| Tangible fixed assets | 22/27 | €6,049 | €8,061 | +€2,012 | +33.3% |
| Furniture and vehicles | 24 | €6,049 | €4,277 | -€1,772 | -29.3% |
| Other tangible fixed assets | 26 | - | €3,784 | +€3,784 | |
| Current assets | 29/58 | €37,069 | €68,800 | +€31,730 | +85.6% |
| Amounts receivable within one year | 40/41 | €9,269 | €21,240 | +€11,971 | +129% |
| Trade receivables | 40 | €8,809 | €19,684 | +€10,875 | +123% |
| Other amounts receivable | 41 | €460 | €1,556 | +€1,096 | +238% |
| Cash at bank and in hand | 54/58 | €26,447 | €45,810 | +€19,363 | +73.2% |
| Deferred charges and accrued income | 490/1 | €1,354 | €1,750 | +€396 | +29.3% |
| Total equity and liabilities | 10/49 | €43,119 | €76,861 | +€33,742 | +78.3% |
| Equity | 10/15 | €35,435 | €67,939 | +€32,504 | +91.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €33,435 | €65,939 | +€32,504 | +97.2% |
| Distributable reserves | 133 | €33,435 | €65,939 | +€32,504 | +97.2% |
| Amounts payable | 17/49 | €7,684 | €8,922 | +€1,239 | +16.1% |
| Amounts payable within one year | 42/48 | €7,684 | €8,922 | +€1,239 | +16.1% |
| Trade debts | 44 | €1,407 | €2,177 | +€770 | +54.7% |
| Suppliers | 440/4 | €1,407 | €2,177 | +€770 | +54.7% |
| Taxes, remuneration and social security | 45 | €6,032 | €6,745 | +€713 | +11.8% |
| Taxes | 450/3 | €6,032 | €6,745 | +€713 | +11.8% |
| Other amounts payable | 47/48 | €244 | €0 | -€244 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,616 | €2,307 | +€691 | +42.8% |
| Other operating charges | 640/8 | €181 | €183 | +€2 | +1.3% |
| Non-recurring operating charges | 66A | - | €262 | +€262 | |
| Gross operating margin | 9900 | €45,059 | €45,557 | +€498 | +1.1% |
| Operating profit (loss) | 9901 | €43,262 | €42,804 | -€458 | -1.1% |
| Financial income | 75/76B | €0 | €0 | +€0 | +200% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +200% |
| Financial charges | 65/66B | €287 | €1,301 | +€1,014 | +353% |
| Recurring financial charges | 65 | €287 | €1,301 | +€1,014 | +353% |
| Profit (loss) for the period before taxes | 9903 | €42,975 | €41,504 | -€1,471 | -3.4% |
| Income taxes | 67/77 | €9,540 | €9,000 | -€540 | -5.7% |
| Profit (loss) for the period | 9904 | €33,435 | €32,504 | -€931 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | €33,435 | €32,504 | -€931 | -2.8% |
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 24 October 2026 via checked.be.