BERPHIMMO
ActiveFinancials · financial year 2025, full format
Annual accounts 2025 filed on 10-07-2026 at the NBB all 13 filings
Turnover
€18,000=
2024 · €18,000
EBIT margin
Not meaningful: turnover is only a small part of operating income
Net result
-€168,291
2024 · €42,326
Working capital
-€519,450
2024 · €220,859
Multi-year overview
2018 to 2025, 8 financial yearsTurnover
€18,000
=
2025
20182025
Operating result
€51,517
▼ 13.9%
2025
20182025
Net result
-€168,291
2025
20182025
Equity
€8.8m
▲ 344%
2025
20182025
Total assets
€9.7m
▲ 239%
2025
20182025
Debt
€883,014
▲ 0.9%
2025
20182025
Working capital
-€519,450
2025
20182025
Every figure per financial year
Every figure with its change against the financial year before
favourable
unfavourable
Line20182019202020212022202320242025
Turnover€0.1m-€0.1m=€0.09m▼ 35.4%€0.02m▼ 80.4%€0.02m▼ 1.1%€0.02m=€0.02m=€0.02m=
Operating result€0.02m--€0.02m€0.3m€0.02m▼ 94.0%€0.2m▲ 810%€0.05m▼ 70.2%€0.06m▲ 29.4%€0.05m▼ 13.9%
Net result-€0.1m--€0.2m▼ 46.5%€0.2m€0.01m▼ 93.7%€0.1m▲ 839%€0.5m▲ 312%€0.04m▼ 91.9%-€0.2m
Equity€1.2m-€1.1m▼ 13.3%€1.3m▲ 20.3%€1.3m▲ 1.1%€1.4m▲ 9.8%€1.9m▲ 36.9%€2.0m▲ 2.2%€8.8m▲ 344%
Total assets€6.1m-€6.1m▼ 0.6%€3.6m▼ 40.7%€2.4m▼ 33.2%€2.5m▲ 5.5%€3.1m▲ 21.2%€2.9m▼ 7.3%€9.7m▲ 239%
Debt€4.9m-€5.0m▲ 2.6%€2.3m▼ 53.6%€1.1m▼ 51.9%€1.1m▲ 0.5%€1.1m▲ 1.3%€0.9m▼ 23.5%€0.9m▲ 0.9%
Working capital-€4.7m--€0.7m▲ 86.0%€0.6m-€0.5m-€0.5m▼ 11.8%€1.0m€0.2m▼ 78.4%-€0.5m
The operating result for 2025 is 14% lower than in 2024.
Large changes and their cause
- 2025 Equity +344%, Total assets +239% on 2024. Capital increase of €7,000,000 (Official Gazette 04-02-2025).
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €9.7m
Fixed assets
€9.3m ▲ 257%
Current assets
€363,527 ▲ 47.9%
Equity and liabilities €9.7m
Equity
€8.8m ▲ 344%
Debt
€883,014 ▲ 0.9%
Debt's share of the balance-sheet total falls from 30.6% to 9.1%. Equity and debt are higher.
Key figures and ratios
EBITDA
€60,780▼
2024 · €69,084
Cash flow
-€159,028▼
2024 · €51,589
Current ratio
0.41▼
2024 · 9.83
Debt to equity
0.10▼
2024 · 0.44
ROE
-1.9%▼
2024 · 2.1%
ROA
-1.7%▼
2024 · 1.5%
Interest coverage
1.81▼
2024 · 1.89
Debt ≤ 1 year
€882,977▲
2024 · €25,000
Green means a favourable move, even when the figure itself falls, as with debt or debt to equity.
Securities and guarantees
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Debts secured on the company's own assets | €125,000 | €100,000 | €75,000 | €50,000 | - |
| Mortgages, amount registered | €50,000 | €50,000 | €50,000 | €50,000 | €50,000 |
| Mortgage mandates | €8.7m | €8.7m | €8.7m | €8.7m | €8.7m |
| Carrying value of the mortgaged assets | €624,405 | €815,019 | €872,382 | €929,745 | €987,108 |
Source: notes to the 2021 to 2025 annual accounts (statement of debts and off-balance-sheet rights and commitments)
Investments
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Financial fixed assets | - | - | - | - | €6.8m |
| Depreciation and write-downs of the year | €9,274 | €9,263 | €9,263 | €9,263 | €9,263 |
Source: notes to the 2021 to 2025 annual accounts (statement of fixed assets)
Auditor
| Item | 2021 | 2022 | 2023 | 2024 | 2025 |
|---|---|---|---|---|---|
| Fee for the audit | €2,210 | €2,440 | €2,475 | €2,560 | €2,615 |
| Work by persons linked to the auditor | €1,100 | €1,210 | - | €975 | - |
Source: notes to the 2021 to 2025 annual accounts (relations with the auditor)
Annual accounts
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Operating income70/76A | - | - | - | €75,329 | €227,859 | €84,626 | €84,626 | €84,626 | = |
| Turnover70 | €144,000 | €144,000 | €93,000 | €18,200 | €18,000 | €18,000 | €18,000 | €18,000 | = |
| Other operating income74 | - | - | - | €25,971 | - | - | - | - | - |
| Non-recurring operating income76A | - | - | - | €31,158 | €209,859 | €66,626 | €66,626 | €66,626 | = |
| Operating charges60/66A | - | - | - | €58,275 | €72,701 | €38,413 | €24,804 | €33,109 | ▲ 33.5% |
| Services and other goods61 | - | - | - | €17,212 | €12,611 | €26,530 | €12,835 | €20,622 | ▲ 60.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €75,146 | €75,643 | €19,488 | €9,274 | €9,263 | €9,263 | €9,263 | €9,263 | = |
| Other operating charges640/8 | - | - | - | €31,658 | €2,445 | €2,620 | €2,707 | €3,224 | ▲ 19.1% |
| Non-recurring operating charges66A | - | - | - | €132 | €48,382 | - | - | - | - |
| Operating profit (loss)9901 | €22,250 | -€16,283 | €283,900 | €17,054 | €155,158 | €46,213 | €59,821 | €51,517 | ▼ 13.9% |
| Financial income75/76B | - | - | - | €45,000 | €38,700 | €540,000 | €19,419 | €16,710 | ▼ 14.0% |
| Recurring financial income75 | - | €31,500 | €40,500 | €45,000 | €38,700 | €540,000 | €16,325 | €16,710 | ▲ 2.4% |
| Income from financial fixed assets750 | - | - | - | €45,000 | €38,700 | - | - | - | - |
| Income from current assets751 | - | - | - | - | - | - | €16,325 | €16,710 | ▲ 2.4% |
| Non-recurring financial income76B | - | - | - | - | - | €540,000 | €3,094 | - | - |
| Financial charges65/66B | - | - | - | €48,514 | €66,720 | €42,909 | €36,914 | €236,517 | ▲ 541% |
| Recurring financial charges65 | €133,880 | €178,781 | €108,570 | €48,514 | €41,720 | €42,909 | €36,914 | €236,517 | ▲ 541% |
| Debt charges650 | €133,487 | €178,466 | €108,231 | €48,202 | €41,249 | €42,439 | €36,560 | €33,572 | ▼ 8.2% |
| Other financial charges652/9 | - | - | - | €312 | €470 | €470 | €354 | €202,945 | ▲ 574× |
| Non-recurring financial charges66B | - | - | - | - | €25,000 | - | - | - | - |
| Profit (loss) for the period before taxes9903 | -€111,630 | -€163,565 | €215,830 | €13,540 | €127,139 | €543,304 | €42,326 | -€168,291 | - |
| Income taxes67/77 | - | - | - | - | - | €19,559 | - | - | - |
| Taxes670/3 | - | - | - | - | - | €19,559 | - | - | - |
| Profit (loss) for the period9904 | -€111,630 | -€163,565 | €215,830 | €13,540 | €127,139 | €523,745 | €42,326 | -€168,291 | - |
| Profit (loss) for the period to be appropriated9905 | -€111,630 | -€163,565 | €215,830 | €13,540 | €127,139 | €523,745 | €42,326 | -€168,291 | - |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Assets | |||||||||
| Total assets20/58 | €6.1m | €6.1m | €3.6m | €2.4m | €2.5m | €3.1m | €2.9m | €9.7m | ▲ 239% |
| Fixed assets21/28 | €6.1m | €3.2m | €2.3m | €2.1m | €2.3m | €2.0m | €2.6m | €9.3m | ▲ 257% |
| Tangible fixed assets22/27 | €4.6m | €1.8m | €0.8m | €0.6m | €0.8m | €0.9m | €0.9m | €1.0m | ▲ 6.2% |
| Land and buildings22 | - | - | - | €0.2m | €0.2m | €0.2m | €0.2m | €0.2m | ▼ 5.0% |
| Other tangible fixed assets26 | - | - | - | €0.4m | €0.6m | €0.7m | €0.7m | €0.8m | ▲ 9.0% |
| Financial fixed assets28 | €1.5m | €1.5m | €1.5m | €1.5m | €1.4m | €1.2m | €1.7m | €8.3m | ▲ 396% |
| Affiliated companies280/1 | - | - | - | €1.5m | €1.4m | €1.2m | €1.7m | €8.3m | ▲ 396% |
| Participating interests280 | - | - | - | €1.5m | €1.4m | €1.2m | €1.2m | €8.0m | ▲ 584% |
| Amounts receivable281 | - | - | - | - | - | - | €0.5m | €0.4m | ▼ 29.8% |
| Current assets29/58 | €0.05m | €2.8m | €1.3m | €0.3m | €0.3m | €1.0m | €0.2m | €0.4m | ▲ 47.9% |
| Amounts receivable within one year40/41 | €0.01m | €0.01m | €1.0m | €0.002m | €0.003m | - | - | - | - |
| Trade receivables40 | - | - | - | €0.002m | €0.003m | - | - | - | - |
| Cash at bank and in hand54/58 | €0.04m | €2.8m | €0.4m | €0.3m | €0.3m | €1.0m | €0.2m | €0.4m | ▲ 47.9% |
| Equity and liabilities | |||||||||
| Total equity and liabilities10/49 | €6.1m | €6.1m | €3.6m | €2.4m | €2.5m | €3.1m | €2.9m | €9.7m | ▲ 239% |
| Equity10/15 | €1.2m | €1.1m | €1.3m | €1.3m | €1.4m | €1.9m | €2.0m | €8.8m | ▲ 344% |
| Contributions10/11 | €1.4m | €1.4m | €1.4m | €1.4m | €1.4m | €1.4m | €1.4m | €8.4m | ▲ 502% |
| Capital10 | - | - | - | €1.4m | €1.4m | €1.4m | €1.4m | €8.4m | ▲ 502% |
| Issued capital100 | - | - | - | €1.4m | €1.4m | €1.4m | €1.4m | €8.4m | ▲ 502% |
| Reserves13 | - | - | - | - | €0.001m | €0.03m | €0.03m | €0.03m | = |
| Non-distributable reserves130/1 | - | - | - | - | €0.001m | €0.03m | €0.03m | €0.03m | = |
| Legal reserve130 | - | - | - | - | €0.001m | €0.03m | €0.03m | €0.03m | = |
| Profit (loss) carried forward14 | -€0.2m | -€0.3m | -€0.1m | -€0.1m | €0.02m | €0.5m | €0.6m | €0.4m | ▼ 30.0% |
| Amounts payable17/49 | €4.9m | €5.0m | €2.3m | €1.1m | €1.1m | €1.1m | €0.9m | €0.9m | ▲ 0.9% |
| Amounts payable after more than one year17 | €0.2m | €1.5m | €1.6m | €0.4m | €0.3m | €1.1m | €0.8m | - | - |
| Financial debts170/4 | - | - | - | €0.1m | €0.08m | €0.05m | €0.03m | - | - |
| Credit institutions173 | - | - | - | €0.1m | €0.08m | €0.05m | €0.03m | - | - |
| Other amounts payable178/9 | - | - | - | €0.3m | €0.3m | €1.1m | €0.8m | - | - |
| Amounts payable within one year42/48 | €4.7m | €3.5m | €0.8m | €0.8m | €0.8m | €0.03m | €0.03m | €0.9m | ▲ 35× |
| Current portion of amounts payable after more than one year42 | - | - | - | €0.03m | €0.03m | €0.03m | €0.03m | €0.03m | = |
| Trade debts44 | €0.4m | €1.5m | €0.04m | €0.01m | €0.001m | €242 | - | - | - |
| Suppliers440/4 | - | - | - | €0.01m | €0.001m | €242 | - | - | - |
| Other amounts payable47/48 | - | - | - | €0.7m | €0.8m | - | - | €0.9m | - |
| Accrued charges and deferred income492/3 | - | - | - | €186 | €153 | €112 | €278 | €37 | ▼ 86.6% |
| Line | 2018 | 2019 | 2020 | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | -€0.1m | -€0.2m | €0.2m | €0.01m | €0.1m | €0.5m | €0.04m | -€0.2m | - |
| + Depreciation and write-downs630 | €0.08m | €0.08m | €0.02m | €0.009m | €0.009m | €0.009m | €0.009m | €0.009m | = |
| Operating cash flow (approximation) | -€0.04m | -€0.09m | €0.2m | €0.02m | €0.1m | €0.5m | €0.05m | -€0.2m | - |
| Investment in fixed assets (approximation) | - | €2.8m | €1.0m | €0.2m | -€0.2m | €0.2m | -€0.6m | -€6.7m | ▼ 1,055% |
| Change in cash | - | €2.8m | -€2.4m | -€0.08m | -€0.03m | €0.8m | -€0.8m | €0.1m | - |
A Belgian filing has no cash-flow statement. These rows are therefore an approximation, derived from the income statement and the balance-sheet moves.
Latest 10 of 13 filings with the National Bank
| Financial year | Type | Filed | Reference | Document |
|---|---|---|---|---|
| 31-12-2025 | full format | 10-07-2026 | 2026-00292867 | |
| 31-12-2024 | full format | 02-07-2025 | 2025-00224671 | |
| 31-12-2023 | full format | 01-07-2024 | 2024-00208291 | |
| 31-12-2022 | full format | 05-07-2023 | 2023-00211514 | |
| 31-12-2021 | full format | 06-07-2022 | 2022-20178354 | |
| 31-12-2020 | full format | 12-07-2021 | 2021-34500303 | |
| 31-12-2019 | full format | 08-07-2020 | 2020-27500363 | |
| 31-12-2018 | full format | 11-07-2019 | 2019-32300530 | |
| 31-12-2017 | full format | 25-07-2018 | 2018-37400081 | |
| 31-12-2016 | full format | 07-07-2017 | 2017-30300494 |