BJERG 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.
BJERG Consulting
Largest movements
- Cash +€89,462
up €89,462 (+27.0%), from €331,008 to €420,470
mainly Net result for the year (+€66,886) and Tax, wage and social debts (+€23,784)
- Reserves +€66,886
up €66,886 (+14.9%), from €448,393 to €515,279
- Tax, wage and social debts +€23,784
up €23,784 (+91.1%), from €26,095 to €49,880
of which Taxes: +€23,778
- Gross operating margin +€14,976
up €14,976 (+17.2%), from €87,117 to €102,092
- Taxes +€13,926
up €13,926 (+97.8%), from €14,245 to €28,171
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 | €484,783 | €573,300 | +€88,517 | +18.3% |
| Fixed assets | 21/28 | €50,475 | €49,961 | -€515 | -1.0% |
| Tangible fixed assets | 22/27 | €50,475 | €49,961 | -€515 | -1.0% |
| Land and buildings | 22 | €49,821 | €49,000 | -€821 | -1.6% |
| Furniture and vehicles | 24 | €655 | €960 | +€306 | +46.7% |
| Current assets | 29/58 | €434,308 | €523,340 | +€89,032 | +20.5% |
| Amounts receivable within one year | 40/41 | €51,201 | €50,946 | -€255 | -0.5% |
| Trade receivables | 40 | €46,619 | €48,906 | +€2,287 | +4.9% |
| Other amounts receivable | 41 | €4,582 | €2,040 | -€2,542 | -55.5% |
| Current investments | 50/53 | €50,776 | €50,776 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €331,008 | €420,470 | +€89,462 | +27.0% |
| Deferred charges and accrued income | 490/1 | €1,322 | €1,147 | -€175 | -13.3% |
| Total equity and liabilities | 10/49 | €484,783 | €573,300 | +€88,517 | +18.3% |
| Equity | 10/15 | €454,593 | €521,479 | +€66,886 | +14.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Other | 1109/19 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €448,393 | €515,279 | +€66,886 | +14.9% |
| Distributable reserves | 133 | €448,393 | €515,279 | +€66,886 | +14.9% |
| Amounts payable | 17/49 | €30,190 | €51,822 | +€21,632 | +71.7% |
| Amounts payable within one year | 42/48 | €30,190 | €51,822 | +€21,632 | +71.7% |
| Trade debts | 44 | €4,095 | €1,942 | -€2,153 | -52.6% |
| Suppliers | 440/4 | €4,095 | €1,942 | -€2,153 | -52.6% |
| Taxes, remuneration and social security | 45 | €26,095 | €49,880 | +€23,784 | +91.1% |
| Taxes | 450/3 | €22,918 | €46,695 | +€23,778 | +104% |
| Remuneration and social security | 454/9 | €3,178 | €3,184 | +€7 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,648 | €1,900 | -€748 | -28.2% |
| Other operating charges | 640/8 | €1,851 | €1,511 | -€340 | -18.4% |
| Gross operating margin | 9900 | €87,117 | €102,092 | +€14,976 | +17.2% |
| Operating profit (loss) | 9901 | €82,617 | €98,681 | +€16,064 | +19.4% |
| Financial charges | 65/66B | €2,968 | €3,624 | +€656 | +22.1% |
| Recurring financial charges | 65 | €2,968 | €3,624 | +€656 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €79,649 | €95,057 | +€15,408 | +19.3% |
| Income taxes | 67/77 | €14,245 | €28,171 | +€13,926 | +97.8% |
| Profit (loss) for the period | 9904 | €65,404 | €66,886 | +€1,482 | +2.3% |
| Profit (loss) for the period to be appropriated | 9905 | €65,404 | €66,886 | +€1,482 | +2.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.