Berboc: 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.
Berboc
Largest movements
- Tangible fixed assets -€24,127
down €24,127 (-6.2%), from €386,120 to €361,993
of which Land and buildings: -€23,761
- Debts after one year -€27,000
no longer reported in 2025 (was €27,000)
- Other debts -€12,500
down €12,500 (-5.1%), from €247,384 to €234,884
- Reserves +€12,165
up €12,165 (+67.9%), from €17,918 to €30,083
of which Distributable reserves: +€11,557
- Gross operating margin +€4,677
up €4,677 (+10.7%), from €43,806 to €48,483
- Taxes +€1,691
up €1,691 (+41.0%), from €4,126 to €5,817
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 | €393,657 | €365,821 | -€27,836 | -7.1% |
| Fixed assets | 21/28 | €386,120 | €361,993 | -€24,127 | -6.2% |
| Tangible fixed assets | 22/27 | €386,120 | €361,993 | -€24,127 | -6.2% |
| Land and buildings | 22 | €385,754 | €361,993 | -€23,761 | -6.2% |
| Plant, machinery and equipment | 23 | €366 | - | -€366 | |
| Current assets | 29/58 | €7,537 | €3,827 | -€3,709 | -49.2% |
| Amounts receivable within one year | 40/41 | €4,317 | €707 | -€3,610 | -83.6% |
| Trade receivables | 40 | €1,572 | - | -€1,572 | |
| Other amounts receivable | 41 | €2,745 | €707 | -€2,038 | -74.2% |
| Cash at bank and in hand | 54/58 | €3,220 | €3,120 | -€99 | -3.1% |
| Total equity and liabilities | 10/49 | €393,657 | €365,821 | -€27,836 | -7.1% |
| Equity | 10/15 | €90,015 | €102,181 | +€12,165 | +13.5% |
| Contributions | 10/11 | €70,000 | €70,000 | = | 0.0% |
| Capital | 10 | €70,000 | €70,000 | = | 0.0% |
| Issued capital | 100 | €70,000 | €70,000 | = | 0.0% |
| Reserves | 13 | €17,918 | €30,083 | +€12,165 | +67.9% |
| Non-distributable reserves | 130/1 | €1,085 | €1,693 | +€608 | +56.1% |
| Legal reserve | 130 | €1,085 | €1,693 | +€608 | +56.1% |
| Distributable reserves | 133 | €16,833 | €28,389 | +€11,557 | +68.7% |
| Profit (loss) carried forward | 14 | €2,098 | €2,098 | = | 0.0% |
| Amounts payable | 17/49 | €303,642 | €263,640 | -€40,001 | -13.2% |
| Amounts payable after more than one year | 17 | €27,000 | - | -€27,000 | |
| Financial debts | 170/4 | €27,000 | - | -€27,000 | |
| Amounts payable within one year | 42/48 | €276,642 | €262,700 | -€13,941 | -5.0% |
| Current portion of amounts payable after more than one year | 42 | €27,000 | €27,000 | = | 0.0% |
| Trade debts | 44 | €2,132 | - | -€2,132 | |
| Suppliers | 440/4 | €2,132 | - | -€2,132 | |
| Taxes, remuneration and social security | 45 | €126 | €817 | +€691 | +549.8% |
| Taxes | 450/3 | €126 | €817 | +€691 | +549.8% |
| Other amounts payable | 47/48 | €247,384 | €234,884 | -€12,500 | -5.1% |
| Accrued charges and deferred income | 492/3 | - | €940 | +€940 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,270 | €24,127 | -€143 | -0.6% |
| Other operating charges | 640/8 | €4,796 | €4,747 | -€49 | -1.0% |
| Gross operating margin | 9900 | €43,806 | €48,483 | +€4,677 | +10.7% |
| Operating profit (loss) | 9901 | €14,739 | €19,609 | +€4,870 | +33.0% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,633 | €1,627 | -€5 | -0.3% |
| Recurring financial charges | 65 | €1,633 | €1,627 | -€5 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €13,107 | €17,982 | +€4,875 | +37.2% |
| Income taxes | 67/77 | €4,126 | €5,817 | +€1,691 | +41.0% |
| Profit (loss) for the period | 9904 | €8,981 | €12,165 | +€3,184 | +35.5% |
| Profit (loss) for the period to be appropriated | 9905 | €8,981 | €12,165 | +€3,184 | +35.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.