BERBIMMO: 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.
BERBIMMO
Largest movements
- Cash -€15,159
down €15,159 (-10.0%), from €151,389 to €136,231
mainly Net result for the year (-€10,310) and Other debts (-€3,469)
- Profit (loss) carried forward -€10,310
down €10,310 (-41.5%), from -€24,852 to -€35,163
- Other debts -€3,469
down €3,469 (-6.8%), from €51,193 to €47,724
- Gross operating margin -€2,537
down €2,537, from €2,014 to -€523
- Financial charges -€1,128
down €1,128 (-13.2%), from €8,549 to €7,421
- Other operating charges -€215
down €215 (-8.3%), from €2,582 to €2,366
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 | €246,497 | €231,603 | -€14,894 | -6.0% |
| Fixed assets | 21/28 | €86,713 | €86,713 | = | 0.0% |
| Tangible fixed assets | 22/27 | €86,713 | €86,713 | = | 0.0% |
| Land and buildings | 22 | €86,713 | €86,713 | = | 0.0% |
| Current assets | 29/58 | €159,784 | €144,889 | -€14,894 | -9.3% |
| Cash at bank and in hand | 54/58 | €151,389 | €136,231 | -€15,159 | -10.0% |
| Deferred charges and accrued income | 490/1 | €8,394 | €8,659 | +€265 | +3.2% |
| Total equity and liabilities | 10/49 | €246,497 | €231,603 | -€14,894 | -6.0% |
| Equity | 10/15 | €130,696 | €120,386 | -€10,310 | -7.9% |
| Contributions | 10/11 | €17,000 | €17,000 | = | 0.0% |
| Reserves | 13 | €138,549 | €138,549 | = | 0.0% |
| Distributable reserves | 133 | €138,549 | €138,549 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,852 | -€35,163 | -€10,310 | -41.5% |
| Amounts payable | 17/49 | €115,800 | €111,217 | -€4,584 | -4.0% |
| Amounts payable after more than one year | 17 | €55,973 | €55,973 | = | 0.0% |
| Financial debts | 170/4 | €55,973 | €55,973 | = | 0.0% |
| Amounts payable within one year | 42/48 | €53,863 | €50,070 | -€3,793 | -7.0% |
| Trade debts | 44 | €113 | €129 | +€15 | +13.3% |
| Suppliers | 440/4 | €113 | €129 | +€15 | +13.3% |
| Taxes, remuneration and social security | 45 | €2,556 | €2,217 | -€339 | -13.3% |
| Taxes | 450/3 | €2,556 | €2,217 | -€339 | -13.3% |
| Other amounts payable | 47/48 | €51,193 | €47,724 | -€3,469 | -6.8% |
| Accrued charges and deferred income | 492/3 | €5,964 | €5,173 | -€791 | -13.3% |
| Other operating charges | 640/8 | €2,582 | €2,366 | -€215 | -8.3% |
| Gross operating margin | 9900 | €2,014 | -€523 | -€2,537 | |
| Operating profit (loss) | 9901 | -€568 | -€2,890 | -€2,322 | -409% |
| Financial charges | 65/66B | €8,549 | €7,421 | -€1,128 | -13.2% |
| Recurring financial charges | 65 | €8,549 | €7,421 | -€1,128 | -13.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,117 | -€10,310 | -€1,194 | -13.1% |
| Profit (loss) for the period | 9904 | -€9,117 | -€10,310 | -€1,194 | -13.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,117 | -€10,310 | -€1,194 | -13.1% |
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 16 October 2026 via checked.be.