BERBO: 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.
BERBO
Largest movements
- Receivables within one year -€18,149
down €18,149 (-19.7%), from €92,082 to €73,933
- Cash +€16,070
new in 2024: €16,070
mainly Short-term financial debts (+€27,131) and Receivables within one year (+€18,149)
- Tangible fixed assets -€12,166
down €12,166 (-3.1%), from €388,098 to €375,932
- Short-term financial debts +€27,131
up €27,131 (+6.4%), from €423,924 to €451,055
of which Credit institutions: +€27,131
- Profit (loss) carried forward -€21,710
down €21,710 (-11.8%), from -€184,083 to -€205,793
- Other debts -€9,367
no longer reported in 2024 (was €9,367)
- Reserves -€5,706
down €5,706 (-4.5%), from €125,542 to €119,836
- Financial charges -€17,550
down €17,550 (-52.4%), from €33,518 to €15,968
- Gross operating margin -€457
down €457 (-68.5%), from €667 to €210
- Other operating charges +€37
up €37 (+1.5%), from €2,393 to €2,430
- Financial income -€7
no longer reported in 2024 (was €7)
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 | €485,298 | €471,053 | -€14,245 | -2.9% |
| Fixed assets | 21/28 | €393,216 | €381,050 | -€12,166 | -3.1% |
| Tangible fixed assets | 22/27 | €388,098 | €375,932 | -€12,166 | -3.1% |
| Land and buildings | 22 | €388,098 | €375,932 | -€12,166 | -3.1% |
| Financial fixed assets | 28 | €5,118 | €5,118 | = | 0.0% |
| Current assets | 29/58 | €92,082 | €90,003 | -€2,078 | -2.3% |
| Amounts receivable within one year | 40/41 | €92,082 | €73,933 | -€18,149 | -19.7% |
| Other amounts receivable | 41 | €92,082 | €73,933 | -€18,149 | -19.7% |
| Cash at bank and in hand | 54/58 | - | €16,070 | +€16,070 | |
| Total equity and liabilities | 10/49 | €485,298 | €471,053 | -€14,245 | -2.9% |
| Equity | 10/15 | -€18,878 | -€46,294 | -€27,416 | -145.2% |
| Contributions | 10/11 | €39,663 | €39,663 | = | 0.0% |
| Reserves | 13 | €125,542 | €119,836 | -€5,706 | -4.5% |
| Tax-exempt reserves | 132 | €125,542 | €119,836 | -€5,706 | -4.5% |
| Profit (loss) carried forward | 14 | -€184,083 | -€205,793 | -€21,710 | -11.8% |
| Provisions and deferred taxes | 16 | €64,644 | €61,706 | -€2,938 | -4.5% |
| Deferred taxes | 168 | €64,644 | €61,706 | -€2,938 | -4.5% |
| Amounts payable | 17/49 | €439,532 | €455,641 | +€16,110 | +3.7% |
| Amounts payable within one year | 42/48 | €439,532 | €455,641 | +€16,110 | +3.7% |
| Financial debts | 43 | €423,924 | €451,055 | +€27,131 | +6.4% |
| Credit institutions | 430/8 | €2,424 | €29,555 | +€27,131 | +1119.4% |
| Other loans | 439 | €421,500 | €421,500 | = | 0.0% |
| Trade debts | 44 | €6,241 | €4,586 | -€1,655 | -26.5% |
| Suppliers | 440/4 | €6,241 | €4,586 | -€1,655 | -26.5% |
| Other amounts payable | 47/48 | €9,367 | - | -€9,367 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,166 | €12,166 | = | 0.0% |
| Other operating charges | 640/8 | €2,393 | €2,430 | +€37 | +1.5% |
| Gross operating margin | 9900 | €667 | €210 | -€457 | -68.5% |
| Operating profit (loss) | 9901 | -€13,893 | -€14,387 | -€494 | -3.6% |
| Financial income | 75/76B | €7 | - | -€7 | |
| Recurring financial income | 75 | €7 | - | -€7 | |
| Financial charges | 65/66B | €33,518 | €15,968 | -€17,550 | -52.4% |
| Recurring financial charges | 65 | €33,518 | €15,968 | -€17,550 | -52.4% |
| Profit (loss) for the period before taxes | 9903 | -€47,404 | -€30,355 | +€17,049 | +36.0% |
| Transfer from deferred taxes | 780 | €2,938 | €2,938 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€44,466 | -€27,416 | +€17,049 | +38.3% |
| Transfer from tax-exempt reserves | 789 | €5,706 | €5,706 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,759 | -€21,710 | +€17,049 | +44.0% |
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 29 September 2026 via checked.be.