BERBERIS: 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.
BERBERIS
Largest movements
- Cash -€170,193
down €170,193 (-61.1%), from €278,590 to €108,397
mainly Other debts (-€162,375) and Investment in fixed assets (net) (-€72,397)
- Tangible fixed assets -€31,635
down €31,635 (-1.6%), from €2.0m to €2.0m
of which Land and buildings: -€31,395
- Other debts -€162,375
down €162,375 (-29.0%), from €560,240 to €397,865
- Debts after one year -€48,121
down €48,121 (-5.1%), from €950,942 to €902,821
- Reserves +€44,019
up €44,019 (+6.3%), from €696,140 to €740,159
of which Distributable reserves: +€54,903
- Gross operating margin +€24,663
up €24,663 (+14.7%), from €167,656 to €192,319
- Financial income -€22,018
down €22,018 (-88.9%), from €24,754 to €2,736
of which Non-recurring financial income: -€21,858
- Depreciation +€8,544
up €8,544 (+8.9%), from €95,488 to €104,032
- Taxes -€8,519
down €8,519 (-37.3%), from €22,844 to €14,325
- Financial charges -€4,645
down €4,645 (-20.3%), from €22,830 to €18,185
of which Non-recurring financial charges: -€5,387
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.
Cash bridge derived
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 | €2,354,952 | €2,155,607 | -€199,345 | -8.5% |
| Fixed assets | 21/28 | €1,989,249 | €1,957,614 | -€31,635 | -1.6% |
| Tangible fixed assets | 22/27 | €1,989,249 | €1,957,614 | -€31,635 | -1.6% |
| Land and buildings | 22 | €1,988,045 | €1,956,650 | -€31,395 | -1.6% |
| Furniture and vehicles | 24 | €1,204 | €964 | -€240 | -19.9% |
| Current assets | 29/58 | €365,702 | €197,993 | -€167,710 | -45.9% |
| Amounts receivable within one year | 40/41 | €82,326 | €84,676 | +€2,350 | +2.9% |
| Trade receivables | 40 | €76,622 | €77,482 | +€861 | +1.1% |
| Other amounts receivable | 41 | €5,705 | €7,194 | +€1,489 | +26.1% |
| Cash at bank and in hand | 54/58 | €278,590 | €108,397 | -€170,193 | -61.1% |
| Deferred charges and accrued income | 490/1 | €4,786 | €4,919 | +€133 | +2.8% |
| Total equity and liabilities | 10/49 | €2,354,952 | €2,155,607 | -€199,345 | -8.5% |
| Equity | 10/15 | €708,540 | €752,559 | +€44,019 | +6.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €696,140 | €740,159 | +€44,019 | +6.3% |
| Tax-exempt reserves | 132 | €196,926 | €186,041 | -€10,884 | -5.5% |
| Distributable reserves | 133 | €499,214 | €554,118 | +€54,903 | +11.0% |
| Provisions and deferred taxes | 16 | €37,672 | €34,951 | -€2,721 | -7.2% |
| Deferred taxes | 168 | €37,672 | €34,951 | -€2,721 | -7.2% |
| Amounts payable | 17/49 | €1,608,740 | €1,368,097 | -€240,643 | -15.0% |
| Amounts payable after more than one year | 17 | €950,942 | €902,821 | -€48,121 | -5.1% |
| Financial debts | 170/4 | €950,942 | €902,821 | -€48,121 | -5.1% |
| Amounts payable within one year | 42/48 | €657,198 | €465,276 | -€191,922 | -29.2% |
| Current portion of amounts payable after more than one year | 42 | €43,331 | €44,466 | +€1,135 | +2.6% |
| Trade debts | 44 | €21,328 | €1,934 | -€19,393 | -90.9% |
| Suppliers | 440/4 | €21,328 | €1,934 | -€19,393 | -90.9% |
| Taxes, remuneration and social security | 45 | €32,298 | €21,010 | -€11,288 | -34.9% |
| Taxes | 450/3 | €32,298 | €21,010 | -€11,288 | -34.9% |
| Other amounts payable | 47/48 | €560,240 | €397,865 | -€162,375 | -29.0% |
| Accrued charges and deferred income | 492/3 | €600 | - | -€600 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €95,488 | €104,032 | +€8,544 | +8.9% |
| Other operating charges | 640/8 | €16,982 | €14,494 | -€2,488 | -14.7% |
| Gross operating margin | 9900 | €167,656 | €192,319 | +€24,663 | +14.7% |
| Operating profit (loss) | 9901 | €55,186 | €73,794 | +€18,607 | +33.7% |
| Financial income | 75/76B | €24,754 | €2,736 | -€22,018 | -88.9% |
| Recurring financial income | 75 | €175 | €15 | -€160 | -91.6% |
| Non-recurring financial income | 76B | €24,579 | €2,721 | -€21,858 | -88.9% |
| Financial charges | 65/66B | €22,830 | €18,185 | -€4,645 | -20.3% |
| Recurring financial charges | 65 | €17,443 | €18,185 | +€742 | +4.3% |
| Non-recurring financial charges | 66B | €5,387 | - | -€5,387 | |
| Profit (loss) for the period before taxes | 9903 | €57,110 | €58,344 | +€1,234 | +2.2% |
| Transfer from deferred taxes | 780 | €14,700 | - | -€14,700 | |
| Transfer to deferred taxes | 680 | €4,916 | - | -€4,916 | |
| Income taxes | 67/77 | €22,844 | €14,325 | -€8,519 | -37.3% |
| Profit (loss) for the period | 9904 | €44,051 | €44,019 | -€32 | -0.1% |
| Transfer from tax-exempt reserves | 789 | €58,801 | €10,884 | -€47,917 | -81.5% |
| Transfer to tax-exempt reserves | 689 | €19,663 | - | -€19,663 | |
| Profit (loss) for the period to be appropriated | 9905 | €83,189 | €54,903 | -€28,285 | -34.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.