BerBu: 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.
BerBu
Largest movements
- Current investments +€100,000
new in 2025: €100,000
- Cash +€4,545
up €4,545 (+9.4%), from €48,198 to €52,743
mainly Net result for the year (+€71,910) and Trade debts (+€15,529)
- Deferred charges and accrued income -€1,862
no longer reported in 2025 (was €1,862)
- Reserves +€71,077
up €71,077 (+188%), from €37,876 to €108,954
- Trade debts +€15,529
up €15,529 (+829%), from €1,873 to €17,402
- Tax, wage and social debts +€13,739
up €13,739 (+76.1%), from €18,061 to €31,800
- Other debts +€3,854
up €3,854 (+181%), from €2,129 to €5,983
- Gross operating margin +€52,539
up €52,539 (+87.5%), from €60,074 to €112,613
- Taxes +€13,562
up €13,562 (+90.2%), from €15,042 to €28,604
- Staff costs +€5,475
up €5,475 (+89.3%), from €6,129 to €11,604
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 | €64,990 | €169,365 | +€104,375 | +161% |
| Current assets | 29/58 | €64,990 | €169,365 | +€104,375 | +161% |
| Amounts receivable within one year | 40/41 | €14,930 | €16,622 | +€1,692 | +11.3% |
| Trade receivables | 40 | €14,928 | €16,622 | +€1,694 | +11.3% |
| Other amounts receivable | 41 | €2 | - | -€2 | |
| Current investments | 50/53 | - | €100,000 | +€100,000 | |
| Cash at bank and in hand | 54/58 | €48,198 | €52,743 | +€4,545 | +9.4% |
| Deferred charges and accrued income | 490/1 | €1,862 | - | -€1,862 | |
| Total equity and liabilities | 10/49 | €64,990 | €169,365 | +€104,375 | +161% |
| Equity | 10/15 | €42,876 | €113,954 | +€71,077 | +166% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €37,876 | €108,954 | +€71,077 | +188% |
| Distributable reserves | 133 | €37,876 | €108,954 | +€71,077 | +188% |
| Amounts payable | 17/49 | €22,114 | €55,412 | +€33,298 | +151% |
| Amounts payable within one year | 42/48 | €22,063 | €55,184 | +€33,121 | +150% |
| Trade debts | 44 | €1,873 | €17,402 | +€15,529 | +829% |
| Suppliers | 440/4 | €1,873 | €17,402 | +€15,529 | +829% |
| Taxes, remuneration and social security | 45 | €18,061 | €31,800 | +€13,739 | +76.1% |
| Taxes | 450/3 | €18,061 | €31,800 | +€13,739 | +76.1% |
| Other amounts payable | 47/48 | €2,129 | €5,983 | +€3,854 | +181% |
| Accrued charges and deferred income | 492/3 | €51 | €227 | +€176 | +345% |
| Remuneration, social security and pensions | 62 | €6,129 | €11,604 | +€5,475 | +89.3% |
| Other operating charges | 640/8 | €60 | €234 | +€174 | +289% |
| Gross operating margin | 9900 | €60,074 | €112,613 | +€52,539 | +87.5% |
| Operating profit (loss) | 9901 | €53,884 | €100,774 | +€46,890 | +87.0% |
| Financial charges | 65/66B | €110 | €260 | +€150 | +136% |
| Recurring financial charges | 65 | €110 | €260 | +€150 | +136% |
| Profit (loss) for the period before taxes | 9903 | €53,774 | €100,514 | +€46,740 | +86.9% |
| Income taxes | 67/77 | €15,042 | €28,604 | +€13,562 | +90.2% |
| Profit (loss) for the period | 9904 | €38,732 | €71,910 | +€33,178 | +85.7% |
| Profit (loss) for the period to be appropriated | 9905 | €38,732 | €71,910 | +€33,178 | +85.7% |
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 25 October 2026 via checked.be.