Bierling 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.
Bierling Consulting
Largest movements
- Cash +€14,482
up €14,482 (+300%), from €4,830 to €19,312
mainly Net result for the year (+€8,243) and Tax, wage and social debts (+€5,503)
- Receivables within one year -€2,644
down €2,644 (-54.8%), from €4,822 to €2,178
- Tangible fixed assets +€1,678
new in 2025: €1,678
- Deferred charges and accrued income +€484
up €484 (+128%), from €377 to €862
- Profit (loss) carried forward +€8,243
up €8,243 (+89.5%), from -€9,205 to -€963
- Tax, wage and social debts +€5,503
up €5,503 (+153%), from €3,598 to €9,101
of which Taxes: +€3,953
- Gross operating margin +€14,977
up €14,977, from -€558 to €14,419
- Other operating charges -€5,438
down €5,438 (-89.2%), from €6,094 to €656
- Taxes +€2,487
up €2,487 (+232%), from €1,070 to €3,557
- Depreciation +€502
new in 2025: €502
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 | €10,029 | €24,029 | +€14,000 | +140% |
| Fixed assets | 21/28 | - | €1,678 | +€1,678 | |
| Tangible fixed assets | 22/27 | - | €1,678 | +€1,678 | |
| Furniture and vehicles | 24 | - | €1,678 | +€1,678 | |
| Current assets | 29/58 | €10,029 | €22,351 | +€12,322 | +123% |
| Amounts receivable within one year | 40/41 | €4,822 | €2,178 | -€2,644 | -54.8% |
| Trade receivables | 40 | €4,822 | €2,178 | -€2,644 | -54.8% |
| Cash at bank and in hand | 54/58 | €4,830 | €19,312 | +€14,482 | +300% |
| Deferred charges and accrued income | 490/1 | €377 | €862 | +€484 | +128% |
| Total equity and liabilities | 10/49 | €10,029 | €24,029 | +€14,000 | +140% |
| Equity | 10/15 | -€6,205 | €2,037 | +€8,243 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,205 | -€963 | +€8,243 | +89.5% |
| Amounts payable | 17/49 | €16,235 | €21,992 | +€5,757 | +35.5% |
| Amounts payable within one year | 42/48 | €16,235 | €21,992 | +€5,757 | +35.5% |
| Trade debts | 44 | €58 | €169 | +€111 | +192% |
| Suppliers | 440/4 | €58 | €169 | +€111 | +192% |
| Taxes, remuneration and social security | 45 | €3,598 | €9,101 | +€5,503 | +153% |
| Taxes | 450/3 | €3,598 | €7,551 | +€3,953 | +110% |
| Remuneration and social security | 454/9 | - | €1,550 | +€1,550 | |
| Other amounts payable | 47/48 | €12,578 | €12,722 | +€144 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €502 | +€502 | |
| Other operating charges | 640/8 | €6,094 | €656 | -€5,438 | -89.2% |
| Gross operating margin | 9900 | -€558 | €14,419 | +€14,977 | |
| Operating profit (loss) | 9901 | -€6,652 | €13,261 | +€19,913 | |
| Financial charges | 65/66B | €1,483 | €1,462 | -€22 | -1.5% |
| Recurring financial charges | 65 | €1,483 | €1,462 | -€22 | -1.5% |
| Profit (loss) for the period before taxes | 9903 | -€8,135 | €11,800 | +€19,935 | |
| Income taxes | 67/77 | €1,070 | €3,557 | +€2,487 | +232% |
| Profit (loss) for the period | 9904 | -€9,205 | €8,243 | +€17,448 | |
| Profit (loss) for the period to be appropriated | 9905 | -€9,205 | €8,243 | +€17,448 |
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 21 October 2026 via checked.be.