BERCPRO: 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.
BERCPRO
Largest movements
- Receivables within one year -€5,897
down €5,897 (-99.5%), from €5,927 to €30
- Cash +€4,023
up €4,023 (+65.4%), from €6,147 to €10,170
mainly Receivables within one year (+€5,897)
- Profit (loss) carried forward -€1,800
down €1,800 (-2.3%), from -€78,869 to -€80,669
- Gross operating margin -€458
down €458 (-50.4%), from -€909 to -€1,367
- Financial charges -€26
down €26 (-36.0%), from €72 to €46
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 | €12,074 | €10,200 | -€1,874 | -15.5% |
| Current assets | 29/58 | €12,074 | €10,200 | -€1,874 | -15.5% |
| Amounts receivable within one year | 40/41 | €5,927 | €30 | -€5,897 | -99.5% |
| Other amounts receivable | 41 | €5,927 | €30 | -€5,897 | -99.5% |
| Cash at bank and in hand | 54/58 | €6,147 | €10,170 | +€4,023 | +65.4% |
| Total equity and liabilities | 10/49 | €12,074 | €10,200 | -€1,874 | -15.5% |
| Equity | 10/15 | -€72,669 | -€74,469 | -€1,800 | -2.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | €6,200 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€78,869 | -€80,669 | -€1,800 | -2.3% |
| Amounts payable | 17/49 | €84,743 | €84,669 | -€74 | -0.1% |
| Amounts payable within one year | 42/48 | €84,743 | €84,669 | -€74 | -0.1% |
| Trade debts | 44 | €1,441 | €1,367 | -€74 | -5.1% |
| Suppliers | 440/4 | €1,441 | €1,367 | -€74 | -5.1% |
| Other amounts payable | 47/48 | €83,302 | €83,302 | = | 0.0% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | -€909 | -€1,367 | -€458 | -50.4% |
| Operating profit (loss) | 9901 | -€1,293 | -€1,754 | -€461 | -35.6% |
| Financial charges | 65/66B | €72 | €46 | -€26 | -36.0% |
| Recurring financial charges | 65 | €72 | €46 | -€26 | -36.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,365 | -€1,800 | -€435 | -31.9% |
| Profit (loss) for the period | 9904 | -€1,365 | -€1,800 | -€435 | -31.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,365 | -€1,800 | -€435 | -31.9% |
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 9 October 2026 via checked.be.