BER-CO: what changed
Two fiscal 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.
BER-CO
Largest movements
- Tangible fixed assets -€12,763
down €12,763 (-7.0%), from €181,468 to €168,706
- Debts after one year -€25,447
down €25,447 (-15.4%), from €165,753 to €140,305
of which Financial debts: -€25,447
- Profit (loss) carried forward +€12,099
up €12,099 (+48.1%), from -€25,133 to -€13,034
- Gross operating margin +€3,059
up €3,059 (+8.6%), from €35,569 to €38,628
- Financial charges -€1,397
down €1,397 (-20.2%), from €6,909 to €5,512
- Other operating charges +€534
up €534 (+6.9%), from €7,721 to €8,255
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €184,726 | €173,049 | -€11,678 | -6.3% |
| Fixed assets | 21/28 | €181,468 | €168,706 | -€12,763 | -7.0% |
| Tangible fixed assets | 22/27 | €181,468 | €168,706 | -€12,763 | -7.0% |
| Land and buildings | 22 | €181,468 | €168,706 | -€12,763 | -7.0% |
| Current assets | 29/58 | €3,258 | €4,343 | +€1,085 | +33.3% |
| Amounts receivable within one year | 40/41 | €455 | €455 | = | 0.0% |
| Other amounts receivable | 41 | €455 | €455 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,803 | €3,888 | +€1,085 | +38.7% |
| Total equity and liabilities | 10/49 | €184,726 | €173,049 | -€11,678 | -6.3% |
| Equity | 10/15 | -€6,533 | €5,566 | +€12,099 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,133 | -€13,034 | +€12,099 | +48.1% |
| Amounts payable | 17/49 | €191,260 | €167,483 | -€23,777 | -12.4% |
| Amounts payable after more than one year | 17 | €165,753 | €140,305 | -€25,447 | -15.4% |
| Financial debts | 170/4 | €79,557 | €54,110 | -€25,447 | -32.0% |
| Other amounts payable | 178/9 | €86,196 | €86,196 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,507 | €27,112 | +€1,605 | +6.3% |
| Current portion of amounts payable after more than one year | 42 | €24,002 | €25,447 | +€1,445 | +6.0% |
| Trade debts | 44 | €1,505 | €1,665 | +€160 | +10.6% |
| Suppliers | 440/4 | €1,505 | €1,665 | +€160 | +10.6% |
| Accrued charges and deferred income | 492/3 | - | €66 | +€66 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,586 | €12,763 | +€177 | +1.4% |
| Other operating charges | 640/8 | €7,721 | €8,255 | +€534 | +6.9% |
| Gross operating margin | 9900 | €35,569 | €38,628 | +€3,059 | +8.6% |
| Operating profit (loss) | 9901 | €15,262 | €17,611 | +€2,349 | +15.4% |
| Financial charges | 65/66B | €6,909 | €5,512 | -€1,397 | -20.2% |
| Recurring financial charges | 65 | €6,909 | €5,512 | -€1,397 | -20.2% |
| Profit (loss) for the period before taxes | 9903 | €8,354 | €12,099 | +€3,746 | +44.8% |
| Profit (loss) for the period | 9904 | €8,354 | €12,099 | +€3,746 | +44.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,354 | €12,099 | +€3,746 | +44.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.