BERX 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.
BERX CONSULTING
Largest movements
- Cash +€67,984
up €67,984 (+274%), from €24,829 to €92,813
mainly Net result for the year (+€51,268) and Deferred charges and accrued income (+€25,000)
- Deferred charges and accrued income -€25,000
no longer reported in 2025 (was €25,000)
- Reserves +€51,268
up €51,268 (+10.5%), from €490,603 to €541,871
- Gross operating margin -€843
down €843 (-32.4%), from -€2,602 to -€3,446
- Taxes -€79
down €79 (-1.5%), from €5,205 to €5,127
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 | €699,839 | €742,813 | +€42,974 | +6.1% |
| Fixed assets | 21/28 | €650,000 | €650,000 | = | 0.0% |
| Financial fixed assets | 28 | €650,000 | €650,000 | = | 0.0% |
| Current assets | 29/58 | €49,839 | €92,813 | +€42,974 | +86.2% |
| Amounts receivable within one year | 40/41 | €9 | - | -€9 | |
| Other amounts receivable | 41 | €9 | - | -€9 | |
| Cash at bank and in hand | 54/58 | €24,829 | €92,813 | +€67,984 | +274% |
| Deferred charges and accrued income | 490/1 | €25,000 | - | -€25,000 | |
| Total equity and liabilities | 10/49 | €699,839 | €742,813 | +€42,974 | +6.1% |
| Equity | 10/15 | €691,418 | €742,686 | +€51,268 | +7.4% |
| Contributions | 10/11 | €103,600 | €103,600 | = | 0.0% |
| Reserves | 13 | €490,603 | €541,871 | +€51,268 | +10.5% |
| Distributable reserves | 133 | €490,603 | €541,871 | +€51,268 | +10.5% |
| Profit (loss) carried forward | 14 | €97,215 | €97,215 | = | 0.0% |
| Amounts payable | 17/49 | €8,421 | €127 | -€8,294 | -98.5% |
| Amounts payable within one year | 42/48 | €7,211 | €127 | -€7,084 | -98.2% |
| Taxes, remuneration and social security | 45 | €5,205 | €127 | -€5,079 | -97.6% |
| Taxes | 450/3 | €5,205 | €127 | -€5,079 | -97.6% |
| Other amounts payable | 47/48 | €2,006 | - | -€2,006 | |
| Accrued charges and deferred income | 492/3 | €1,210 | - | -€1,210 | |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | -€2,602 | -€3,446 | -€843 | -32.4% |
| Operating profit (loss) | 9901 | -€2,664 | -€3,508 | -€843 | -31.7% |
| Financial income | 75/76B | €60,001 | €60,000 | -€1 | 0.0% |
| Recurring financial income | 75 | €60,001 | €60,000 | -€1 | 0.0% |
| Financial charges | 65/66B | €77 | €97 | +€20 | +26.4% |
| Recurring financial charges | 65 | €77 | €97 | +€20 | +26.4% |
| Profit (loss) for the period before taxes | 9903 | €57,260 | €56,395 | -€865 | -1.5% |
| Income taxes | 67/77 | €5,205 | €5,127 | -€79 | -1.5% |
| Profit (loss) for the period | 9904 | €52,055 | €51,268 | -€786 | -1.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,055 | €51,268 | -€786 | -1.5% |
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 19 October 2026 via checked.be.