BERWAERT 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.
BERWAERT CONSULTING
Largest movements
- Tangible fixed assets -€22,608
down €22,608 (-43.8%), from €51,672 to €29,065
of which Furniture and vehicles: -€19,425
- Cash +€13,629
up €13,629 (+51.3%), from €26,579 to €40,208
mainly Depreciation (+€23,332) and Other debts (+€14,916)
- Receivables within one year -€1,914
down €1,914 (-10.2%), from €18,706 to €16,792
of which Trade receivables: -€8,322
- Other debts +€14,916
up €14,916 (+449%), from €3,319 to €18,235
- Profit (loss) carried forward -€11,364
down €11,364 (-44.2%), from €25,706 to €14,342
- Debts after one year -€8,611
down €8,611 (-100%), from €8,611 to €0
- Tax, wage and social debts -€3,551
down €3,551 (-27.0%), from €13,136 to €9,585
of which Taxes: -€3,551
- Current portion of long-term debt -€1,419
down €1,419 (-17.0%), from €8,330 to €6,912
- Gross operating margin -€24,316
down €24,316 (-45.3%), from €53,708 to €29,393
- Financial charges +€15,476
up €15,476 (+1,326%), from €1,167 to €16,644
- Taxes -€6,419
down €6,419 (-97.9%), from €6,553 to €135
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 | €97,046 | €86,217 | -€10,830 | -11.2% |
| Fixed assets | 21/28 | €51,672 | €29,065 | -€22,608 | -43.8% |
| Tangible fixed assets | 22/27 | €51,672 | €29,065 | -€22,608 | -43.8% |
| Land and buildings | 22 | €7,781 | €5,618 | -€2,163 | -27.8% |
| Plant, machinery and equipment | 23 | €1,408 | €389 | -€1,019 | -72.4% |
| Furniture and vehicles | 24 | €42,483 | €23,058 | -€19,425 | -45.7% |
| Current assets | 29/58 | €45,374 | €57,152 | +€11,778 | +26.0% |
| Amounts receivable within one year | 40/41 | €18,706 | €16,792 | -€1,914 | -10.2% |
| Trade receivables | 40 | €15,246 | €6,924 | -€8,322 | -54.6% |
| Other amounts receivable | 41 | €3,460 | €9,868 | +€6,408 | +185% |
| Cash at bank and in hand | 54/58 | €26,579 | €40,208 | +€13,629 | +51.3% |
| Deferred charges and accrued income | 490/1 | €89 | €152 | +€63 | +70.0% |
| Total equity and liabilities | 10/49 | €97,046 | €86,217 | -€10,830 | -11.2% |
| Equity | 10/15 | €62,706 | €51,342 | -€11,364 | -18.1% |
| Reserves | 13 | €37,000 | €37,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €32,000 | €32,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €25,706 | €14,342 | -€11,364 | -44.2% |
| Amounts payable | 17/49 | €34,341 | €34,875 | +€534 | +1.6% |
| Amounts payable after more than one year | 17 | €8,611 | €0 | -€8,611 | -100% |
| Financial debts | 170/4 | €8,611 | €0 | -€8,611 | -100% |
| Amounts payable within one year | 42/48 | €25,730 | €34,875 | +€9,146 | +35.5% |
| Current portion of amounts payable after more than one year | 42 | €8,330 | €6,912 | -€1,419 | -17.0% |
| Trade debts | 44 | €944 | €144 | -€801 | -84.8% |
| Suppliers | 440/4 | €944 | €144 | -€801 | -84.8% |
| Taxes, remuneration and social security | 45 | €13,136 | €9,585 | -€3,551 | -27.0% |
| Taxes | 450/3 | €10,936 | €7,385 | -€3,551 | -32.5% |
| Remuneration and social security | 454/9 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €3,319 | €18,235 | +€14,916 | +449% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,863 | €23,332 | +€470 | +2.1% |
| Other operating charges | 640/8 | €580 | €656 | +€76 | +13.1% |
| Gross operating margin | 9900 | €53,708 | €29,393 | -€24,316 | -45.3% |
| Operating profit (loss) | 9901 | €30,265 | €5,404 | -€24,861 | -82.1% |
| Financial income | 75/76B | €13 | €10 | -€3 | -20.1% |
| Recurring financial income | 75 | €13 | €10 | -€3 | -20.1% |
| Financial charges | 65/66B | €1,167 | €16,644 | +€15,476 | +1,326% |
| Recurring financial charges | 65 | €1,167 | €16,644 | +€15,476 | +1,326% |
| Profit (loss) for the period before taxes | 9903 | €29,111 | -€11,229 | -€40,341 | |
| Income taxes | 67/77 | €6,553 | €135 | -€6,419 | -97.9% |
| Profit (loss) for the period | 9904 | €22,558 | -€11,364 | -€33,922 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,558 | -€11,364 | -€33,922 |
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 25 October 2026 via checked.be.