BIRDIE 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.
BIRDIE CONSULTING
Largest movements
- Cash +€13,202
up €13,202 (+32.2%), from €41,058 to €54,259
mainly Depreciation (+€13,213) and Receivables within one year (+€7,923)
- Intangible fixed assets -€10,000
down €10,000 (-20.0%), from €50,000 to €40,000
- Receivables within one year -€7,923
down €7,923 (-18.3%), from €43,195 to €35,272
- Tangible fixed assets +€7,496
up €7,496 (+59.1%), from €12,690 to €20,186
of which Furniture and vehicles: +€8,924
- Other debts -€10,110
down €10,110 (-29.0%), from €34,819 to €24,709
- Trade debts +€6,308
up €6,308 (+129%), from €4,896 to €11,204
- Tax, wage and social debts +€4,412
up €4,412 (+29.7%), from €14,872 to €19,284
of which Remuneration and social security: +€3,802
- Gross operating margin -€29,937
down €29,937 (-32.9%), from €90,932 to €60,995
- Staff costs -€7,461
down €7,461 (-15.2%), from €48,959 to €41,497
- Taxes -€4,824
down €4,824 (-65.4%), from €7,381 to €2,557
- Financial charges -€1,622
down €1,622 (-39.0%), from €4,164 to €2,542
- Other operating charges -€1,003
down €1,003 (-92.4%), from €1,086 to €83
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 | €160,864 | €162,577 | +€1,713 | +1.1% |
| Fixed assets | 21/28 | €62,690 | €60,186 | -€2,504 | -4.0% |
| Intangible fixed assets | 21 | €50,000 | €40,000 | -€10,000 | -20.0% |
| Tangible fixed assets | 22/27 | €12,690 | €20,186 | +€7,496 | +59.1% |
| Furniture and vehicles | 24 | - | €8,924 | +€8,924 | |
| Other tangible fixed assets | 26 | €12,690 | €11,261 | -€1,428 | -11.3% |
| Current assets | 29/58 | €98,174 | €102,391 | +€4,217 | +4.3% |
| Stocks and contracts in progress | 3 | €13,321 | €12,246 | -€1,075 | -8.1% |
| Stocks | 30/36 | €13,321 | €12,246 | -€1,075 | -8.1% |
| Amounts receivable within one year | 40/41 | €43,195 | €35,272 | -€7,923 | -18.3% |
| Trade receivables | 40 | €43,195 | €35,272 | -€7,923 | -18.3% |
| Cash at bank and in hand | 54/58 | €41,058 | €54,259 | +€13,202 | +32.2% |
| Deferred charges and accrued income | 490/1 | €600 | €613 | +€13 | +2.1% |
| Total equity and liabilities | 10/49 | €160,864 | €162,577 | +€1,713 | +1.1% |
| Equity | 10/15 | €106,277 | €107,380 | +€1,103 | +1.0% |
| Contributions | 10/11 | €12,700 | €12,700 | = | 0.0% |
| Reserves | 13 | €1,270 | €1,270 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,270 | €1,270 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,270 | €1,270 | = | 0.0% |
| Profit (loss) carried forward | 14 | €92,307 | €93,410 | +€1,103 | +1.2% |
| Amounts payable | 17/49 | €54,586 | €55,196 | +€610 | +1.1% |
| Amounts payable within one year | 42/48 | €54,586 | €55,196 | +€610 | +1.1% |
| Trade debts | 44 | €4,896 | €11,204 | +€6,308 | +129% |
| Suppliers | 440/4 | €4,896 | €11,204 | +€6,308 | +129% |
| Taxes, remuneration and social security | 45 | €14,872 | €19,284 | +€4,412 | +29.7% |
| Taxes | 450/3 | €10,434 | €11,044 | +€610 | +5.9% |
| Remuneration and social security | 454/9 | €4,438 | €8,240 | +€3,802 | +85.7% |
| Other amounts payable | 47/48 | €34,819 | €24,709 | -€10,110 | -29.0% |
| Remuneration, social security and pensions | 62 | €48,959 | €41,497 | -€7,461 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,428 | €13,213 | +€785 | +6.3% |
| Other operating charges | 640/8 | €1,086 | €83 | -€1,003 | -92.4% |
| Gross operating margin | 9900 | €90,932 | €60,995 | -€29,937 | -32.9% |
| Operating profit (loss) | 9901 | €28,459 | €6,202 | -€22,258 | -78.2% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €4,164 | €2,542 | -€1,622 | -39.0% |
| Recurring financial charges | 65 | €4,164 | €2,542 | -€1,622 | -39.0% |
| Profit (loss) for the period before taxes | 9903 | €24,296 | €3,660 | -€20,636 | -84.9% |
| Income taxes | 67/77 | €7,381 | €2,557 | -€4,824 | -65.4% |
| Profit (loss) for the period | 9904 | €16,916 | €1,103 | -€15,813 | -93.5% |
| Profit (loss) for the period to be appropriated | 9905 | €16,916 | €1,103 | -€15,813 | -93.5% |
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 26 October 2026 via checked.be.