BER FRIT: 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.
BER FRIT
Largest movements
- Cash +€91,215
up €91,215 (+54.1%), from €168,539 to €259,754
mainly Net result for the year (+€70,361) and Depreciation (+€20,367)
- Tangible fixed assets -€20,367
down €20,367 (-43.9%), from €46,352 to €25,985
of which Furniture and vehicles: -€20,307
- Receivables within one year -€14,635
down €14,635 (-18.2%), from €80,385 to €65,750
of which Trade receivables: -€11,242
- Reserves +€70,361
up €70,361 (+39.0%), from €180,532 to €250,894
- Tax, wage and social debts -€8,254
down €8,254 (-32.8%), from €25,197 to €16,942
of which Taxes: -€6,265
- Gross operating margin -€6,209
down €6,209 (-4.5%), from €138,964 to €132,755
- Staff costs -€3,121
down €3,121 (-22.4%), from €13,961 to €10,839
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 | €300,822 | €357,850 | +€57,029 | +19.0% |
| Fixed assets | 21/28 | €46,352 | €25,985 | -€20,367 | -43.9% |
| Tangible fixed assets | 22/27 | €46,352 | €25,985 | -€20,367 | -43.9% |
| Land and buildings | 22 | €4,991 | €4,932 | -€59 | -1.2% |
| Furniture and vehicles | 24 | €41,361 | €21,053 | -€20,307 | -49.1% |
| Current assets | 29/58 | €254,470 | €331,865 | +€77,395 | +30.4% |
| Stocks and contracts in progress | 3 | €3,763 | €3,763 | = | 0.0% |
| Stocks | 30/36 | €3,763 | €3,763 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €80,385 | €65,750 | -€14,635 | -18.2% |
| Trade receivables | 40 | €22,063 | €10,821 | -€11,242 | -51.0% |
| Other amounts receivable | 41 | €58,322 | €54,929 | -€3,393 | -5.8% |
| Cash at bank and in hand | 54/58 | €168,539 | €259,754 | +€91,215 | +54.1% |
| Deferred charges and accrued income | 490/1 | €1,783 | €2,599 | +€816 | +45.7% |
| Total equity and liabilities | 10/49 | €300,822 | €357,850 | +€57,029 | +19.0% |
| Equity | 10/15 | €265,952 | €336,313 | +€70,361 | +26.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €180,532 | €250,894 | +€70,361 | +39.0% |
| Distributable reserves | 133 | €180,532 | €250,894 | +€70,361 | +39.0% |
| Profit (loss) carried forward | 14 | €66,820 | €66,820 | = | 0.0% |
| Amounts payable | 17/49 | €34,870 | €21,537 | -€13,332 | -38.2% |
| Amounts payable after more than one year | 17 | €852 | - | -€852 | |
| Financial debts | 170/4 | €852 | - | -€852 | |
| Amounts payable within one year | 42/48 | €34,018 | €21,537 | -€12,481 | -36.7% |
| Current portion of amounts payable after more than one year | 42 | €2,563 | - | -€2,563 | |
| Trade debts | 44 | €3,775 | €2,112 | -€1,663 | -44.1% |
| Suppliers | 440/4 | €3,775 | €2,112 | -€1,663 | -44.1% |
| Taxes, remuneration and social security | 45 | €25,197 | €16,942 | -€8,254 | -32.8% |
| Taxes | 450/3 | €15,188 | €8,924 | -€6,265 | -41.2% |
| Remuneration and social security | 454/9 | €10,008 | €8,018 | -€1,990 | -19.9% |
| Other amounts payable | 47/48 | €2,483 | €2,483 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €13,961 | €10,839 | -€3,121 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,594 | €20,367 | -€1,228 | -5.7% |
| Other operating charges | 640/8 | €1,976 | €1,250 | -€726 | -36.7% |
| Gross operating margin | 9900 | €138,964 | €132,755 | -€6,209 | -4.5% |
| Operating profit (loss) | 9901 | €101,433 | €100,299 | -€1,134 | -1.1% |
| Financial income | 75/76B | €611 | €2 | -€609 | -99.7% |
| Recurring financial income | 75 | €611 | €2 | -€609 | -99.7% |
| Financial charges | 65/66B | €2,105 | €2,995 | +€891 | +42.3% |
| Recurring financial charges | 65 | €2,105 | €2,995 | +€891 | +42.3% |
| Profit (loss) for the period before taxes | 9903 | €99,939 | €97,306 | -€2,633 | -2.6% |
| Income taxes | 67/77 | €28,078 | €26,945 | -€1,133 | -4.0% |
| Profit (loss) for the period | 9904 | €71,861 | €70,361 | -€1,500 | -2.1% |
| Profit (loss) for the period to be appropriated | 9905 | €71,861 | €70,361 | -€1,500 | -2.1% |
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 31 October 2026 via checked.be.