BIRT-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.
BIRT-Consulting
Largest movements
- Current investments +€13,945
up €13,945 (+7.0%), from €199,217 to €213,163
- Deferred charges and accrued income -€11,533
down €11,533 (-94.6%), from €12,196 to €663
- Cash +€2,943
up €2,943 (+8.0%), from €36,645 to €39,588
mainly Net result for the year (+€46,780) and Deferred charges and accrued income (+€11,533)
- Reserves +€3,447
up €3,447 (+1.3%), from €263,370 to €266,816
- Gross operating margin +€23,949
up €23,949 (+65.4%), from €36,599 to €60,548
- Taxes +€7,795
up €7,795 (+72.7%), from €10,721 to €18,516
- Financial income +€5,020
up €5,020 (+143%), from €3,521 to €8,541
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 | €283,751 | €287,517 | +€3,766 | +1.3% |
| Fixed assets | 21/28 | €2,546 | €2,610 | +€64 | +2.5% |
| Tangible fixed assets | 22/27 | €2,546 | €2,610 | +€64 | +2.5% |
| Plant, machinery and equipment | 23 | €1,763 | €2,022 | +€259 | +14.7% |
| Other tangible fixed assets | 26 | €783 | €588 | -€196 | -25.0% |
| Current assets | 29/58 | €281,204 | €284,907 | +€3,703 | +1.3% |
| Amounts receivable within one year | 40/41 | €33,146 | €31,494 | -€1,652 | -5.0% |
| Trade receivables | 40 | €31,531 | €31,233 | -€298 | -0.9% |
| Other amounts receivable | 41 | €1,615 | €261 | -€1,354 | -83.9% |
| Current investments | 50/53 | €199,217 | €213,163 | +€13,945 | +7.0% |
| Cash at bank and in hand | 54/58 | €36,645 | €39,588 | +€2,943 | +8.0% |
| Deferred charges and accrued income | 490/1 | €12,196 | €663 | -€11,533 | -94.6% |
| Total equity and liabilities | 10/49 | €283,751 | €287,517 | +€3,766 | +1.3% |
| Equity | 10/15 | €263,370 | €266,816 | +€3,447 | +1.3% |
| Reserves | 13 | €263,370 | €266,816 | +€3,447 | +1.3% |
| Distributable reserves | 133 | €263,370 | €266,816 | +€3,447 | +1.3% |
| Amounts payable | 17/49 | €20,381 | €20,700 | +€320 | +1.6% |
| Amounts payable within one year | 42/48 | €20,381 | €20,700 | +€320 | +1.6% |
| Trade debts | 44 | €522 | €414 | -€108 | -20.7% |
| Suppliers | 440/4 | €522 | €414 | -€108 | -20.7% |
| Taxes, remuneration and social security | 45 | €3,992 | €3,422 | -€569 | -14.3% |
| Taxes | 450/3 | €2,042 | €1,472 | -€569 | -27.9% |
| Remuneration and social security | 454/9 | €1,950 | €1,950 | = | 0.0% |
| Other amounts payable | 47/48 | €15,867 | €16,864 | +€997 | +6.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,982 | €1,993 | +€12 | +0.6% |
| Other operating charges | 640/8 | €1,194 | €1,201 | +€7 | +0.6% |
| Gross operating margin | 9900 | €36,599 | €60,548 | +€23,949 | +65.4% |
| Operating profit (loss) | 9901 | €33,423 | €57,353 | +€23,930 | +71.6% |
| Financial income | 75/76B | €3,521 | €8,541 | +€5,020 | +143% |
| Recurring financial income | 75 | €3,521 | €8,541 | +€5,020 | +143% |
| Financial charges | 65/66B | €632 | €598 | -€34 | -5.4% |
| Recurring financial charges | 65 | €632 | €598 | -€34 | -5.4% |
| Profit (loss) for the period before taxes | 9903 | €36,312 | €65,297 | +€28,985 | +79.8% |
| Income taxes | 67/77 | €10,721 | €18,516 | +€7,795 | +72.7% |
| Profit (loss) for the period | 9904 | €25,591 | €46,780 | +€21,190 | +82.8% |
| Profit (loss) for the period to be appropriated | 9905 | €25,591 | €46,780 | +€21,190 | +82.8% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.