Bertonix 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.
Bertonix Consulting
Largest movements
- Cash +€70,931
up €70,931 (+52.1%), from €136,108 to €207,039
mainly Net result for the year (+€69,031) and Depreciation (+€7,093)
- Tangible fixed assets -€7,093
down €7,093 (-33.2%), from €21,389 to €14,297
of which Leasing and similar rights: -€6,758
- Reserves +€69,000
up €69,000 (+56.6%), from €122,000 to €191,000
- Debts after one year -€6,730
down €6,730 (-48.8%), from €13,795 to €7,065
- Gross operating margin +€8,067
up €8,067 (+9.2%), from €87,679 to €95,747
- Taxes +€1,616
up €1,616 (+9.9%), from €16,311 to €17,927
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 | €170,270 | €234,865 | +€64,595 | +37.9% |
| Fixed assets | 21/28 | €21,389 | €14,297 | -€7,093 | -33.2% |
| Tangible fixed assets | 22/27 | €21,389 | €14,297 | -€7,093 | -33.2% |
| Furniture and vehicles | 24 | €707 | €373 | -€334 | -47.3% |
| Leasing and similar rights | 25 | €20,683 | €13,924 | -€6,758 | -32.7% |
| Current assets | 29/58 | €148,881 | €220,568 | +€71,687 | +48.2% |
| Amounts receivable within one year | 40/41 | €12,282 | €13,529 | +€1,248 | +10.2% |
| Trade receivables | 40 | €12,282 | €13,072 | +€790 | +6.4% |
| Other amounts receivable | 41 | - | €458 | +€458 | |
| Cash at bank and in hand | 54/58 | €136,108 | €207,039 | +€70,931 | +52.1% |
| Deferred charges and accrued income | 490/1 | €492 | - | -€492 | |
| Total equity and liabilities | 10/49 | €170,270 | €234,865 | +€64,595 | +37.9% |
| Equity | 10/15 | €125,276 | €194,307 | +€69,031 | +55.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €122,000 | €191,000 | +€69,000 | +56.6% |
| Distributable reserves | 133 | €122,000 | €191,000 | +€69,000 | +56.6% |
| Profit (loss) carried forward | 14 | €276 | €307 | +€31 | +11.1% |
| Amounts payable | 17/49 | €44,995 | €40,558 | -€4,436 | -9.9% |
| Amounts payable after more than one year | 17 | €13,795 | €7,065 | -€6,730 | -48.8% |
| Financial debts | 170/4 | €13,795 | €7,065 | -€6,730 | -48.8% |
| Amounts payable within one year | 42/48 | €31,199 | €33,493 | +€2,294 | +7.4% |
| Current portion of amounts payable after more than one year | 42 | €7,322 | €7,305 | -€17 | -0.2% |
| Trade debts | 44 | €1,297 | €1,816 | +€519 | +40.0% |
| Suppliers | 440/4 | €1,297 | €1,816 | +€519 | +40.0% |
| Taxes, remuneration and social security | 45 | €22,581 | €24,372 | +€1,791 | +7.9% |
| Taxes | 450/3 | €22,581 | €24,372 | +€1,791 | +7.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,023 | €7,093 | +€69 | +1.0% |
| Other operating charges | 640/8 | €805 | €836 | +€31 | +3.9% |
| Gross operating margin | 9900 | €87,679 | €95,747 | +€8,067 | +9.2% |
| Operating profit (loss) | 9901 | €79,851 | €87,818 | +€7,967 | +10.0% |
| Financial charges | 65/66B | €1,194 | €860 | -€335 | -28.0% |
| Recurring financial charges | 65 | €1,194 | €860 | -€335 | -28.0% |
| Profit (loss) for the period before taxes | 9903 | €78,657 | €86,958 | +€8,301 | +10.6% |
| Income taxes | 67/77 | €16,311 | €17,927 | +€1,616 | +9.9% |
| Profit (loss) for the period | 9904 | €62,345 | €69,031 | +€6,685 | +10.7% |
| Profit (loss) for the period to be appropriated | 9905 | €62,345 | €69,031 | +€6,685 | +10.7% |
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 31 October 2026 via checked.be.