Bervoets Consult: what changed
Two fiscal 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.
Bervoets Consult
Largest movements
- Receivables after one year +€21,500
new in 2025: €21,500
- Receivables within one year +€15,567
up €15,567 (+102.7%), from €15,162 to €30,729
of which Other amounts receivable: +€13,268
- Cash +€4,369
up €4,369 (+9.3%), from €47,218 to €51,587
mainly Net result for the year (+€29,591) and Tax, wage and social debts (+€13,572)
- Tangible fixed assets +€2,473
new in 2025: €2,473
of which Furniture and vehicles: +€1,922
- Reserves +€29,591
up €29,591 (+70.8%), from €41,776 to €71,367
- Tax, wage and social debts +€13,572
up €13,572 (+72.0%), from €18,854 to €32,425
- Gross operating margin +€1,070
up €1,070 (+2.5%), from €41,985 to €43,056
- Depreciation +€727
new in 2025: €727
- Taxes +€571
up €571 (+5.9%), from €9,615 to €10,187
- Financial income +€487
up €487 (+210.1%), from €232 to €718
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.
Cash bridge derived
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 | €64,498 | €107,864 | +€43,366 | +67.2% |
| Fixed assets | 21/28 | €250 | €2,723 | +€2,473 | +989.3% |
| Tangible fixed assets | 22/27 | - | €2,473 | +€2,473 | |
| Plant, machinery and equipment | 23 | - | €551 | +€551 | |
| Furniture and vehicles | 24 | - | €1,922 | +€1,922 | |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €64,248 | €105,141 | +€40,892 | +63.6% |
| Amounts receivable after more than one year | 29 | - | €21,500 | +€21,500 | |
| Other amounts receivable | 291 | - | €21,500 | +€21,500 | |
| Amounts receivable within one year | 40/41 | €15,162 | €30,729 | +€15,567 | +102.7% |
| Trade receivables | 40 | €10,731 | €13,030 | +€2,299 | +21.4% |
| Other amounts receivable | 41 | €4,431 | €17,699 | +€13,268 | +299.4% |
| Cash at bank and in hand | 54/58 | €47,218 | €51,587 | +€4,369 | +9.3% |
| Deferred charges and accrued income | 490/1 | €1,868 | €1,325 | -€544 | -29.1% |
| Total equity and liabilities | 10/49 | €64,498 | €107,864 | +€43,366 | +67.2% |
| Equity | 10/15 | €44,276 | €73,867 | +€29,591 | +66.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €41,776 | €71,367 | +€29,591 | +70.8% |
| Distributable reserves | 133 | €41,776 | €71,367 | +€29,591 | +70.8% |
| Amounts payable | 17/49 | €20,223 | €33,997 | +€13,775 | +68.1% |
| Amounts payable within one year | 42/48 | €20,223 | €33,997 | +€13,775 | +68.1% |
| Trade debts | 44 | €1,369 | €1,572 | +€203 | +14.8% |
| Suppliers | 440/4 | €1,369 | €1,572 | +€203 | +14.8% |
| Taxes, remuneration and social security | 45 | €18,854 | €32,425 | +€13,572 | +72.0% |
| Taxes | 450/3 | €18,854 | €32,425 | +€13,572 | +72.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €727 | +€727 | |
| Other operating charges | 640/8 | €1,573 | €1,440 | -€133 | -8.5% |
| Gross operating margin | 9900 | €41,985 | €43,056 | +€1,070 | +2.5% |
| Operating profit (loss) | 9901 | €40,412 | €40,889 | +€476 | +1.2% |
| Financial income | 75/76B | €232 | €718 | +€487 | +210.1% |
| Recurring financial income | 75 | €232 | €718 | +€487 | +210.1% |
| Financial charges | 65/66B | €1,762 | €1,829 | +€68 | +3.8% |
| Recurring financial charges | 65 | €1,762 | €1,829 | +€68 | +3.8% |
| Profit (loss) for the period before taxes | 9903 | €38,882 | €39,778 | +€895 | +2.3% |
| Income taxes | 67/77 | €9,615 | €10,187 | +€571 | +5.9% |
| Profit (loss) for the period | 9904 | €29,267 | €29,591 | +€324 | +1.1% |
| Profit (loss) for the period to be appropriated | 9905 | €29,267 | €29,591 | +€324 | +1.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.