Berda Projects: 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.
Berda Projects
Largest movements
- Receivables within one year +€11,224
up €11,224 (+18.9%), from €59,383 to €70,607
of which Other amounts receivable: +€8,359
- Tangible fixed assets -€5,736
down €5,736 (-21.1%), from €27,198 to €21,462
of which Furniture and vehicles: -€5,500
- Intangible fixed assets +€1,756
new in 2024: €1,756
- Deferred charges and accrued income -€1,425
down €1,425 (-73.8%), from €1,931 to €507
- Trade debts +€33,766
up €33,766 (+75.7%), from €44,622 to €78,388
- Profit (loss) carried forward -€10,049
down €10,049 (-78.7%), from -€12,775 to -€22,825
- Reserves -€6,765
down €6,765 (-13.6%), from €49,599 to €42,834
of which Distributable reserves: -€6,765
- Debts after one year -€5,153
down €5,153 (-23.1%), from €22,290 to €17,137
- Current portion of long-term debt -€4,772
down €4,772 (-73.0%), from €6,540 to €1,768
- Other operating charges +€8,165
up €8,165 (+606%), from €1,347 to €9,512
- Depreciation -€6,946
down €6,946 (-53.7%), from €12,925 to €5,980
- Gross operating margin -€2,675
down €2,675 (-58.4%), from €4,577 to €1,902
- Financial charges +€725
up €725 (+16.5%), from €4,398 to €5,123
- Financial income +€570
up €570 (+36.5%), from €1,560 to €2,130
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.
Derived cash bridge
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 | €135,648 | €141,521 | +€5,873 | +4.3% |
| Fixed assets | 21/28 | €27,198 | €23,218 | -€3,980 | -14.6% |
| Intangible fixed assets | 21 | - | €1,756 | +€1,756 | |
| Tangible fixed assets | 22/27 | €27,198 | €21,462 | -€5,736 | -21.1% |
| Plant, machinery and equipment | 23 | €708 | €472 | -€236 | -33.3% |
| Furniture and vehicles | 24 | €26,490 | €20,990 | -€5,500 | -20.8% |
| Current assets | 29/58 | €108,450 | €118,303 | +€9,853 | +9.1% |
| Amounts receivable after more than one year | 29 | €44,000 | €44,000 | = | 0.0% |
| Other amounts receivable | 291 | €44,000 | €44,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €59,383 | €70,607 | +€11,224 | +18.9% |
| Trade receivables | 40 | €7,827 | €10,692 | +€2,865 | +36.6% |
| Other amounts receivable | 41 | €51,556 | €59,916 | +€8,359 | +16.2% |
| Cash at bank and in hand | 54/58 | €3,136 | €3,189 | +€53 | +1.7% |
| Deferred charges and accrued income | 490/1 | €1,931 | €507 | -€1,425 | -73.8% |
| Total equity and liabilities | 10/49 | €135,648 | €141,521 | +€5,873 | +4.3% |
| Equity | 10/15 | €55,416 | €38,602 | -€16,814 | -30.3% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €49,599 | €42,834 | -€6,765 | -13.6% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €47,740 | €40,975 | -€6,765 | -14.2% |
| Profit (loss) carried forward | 14 | -€12,775 | -€22,825 | -€10,049 | -78.7% |
| Amounts payable | 17/49 | €80,232 | €102,919 | +€22,687 | +28.3% |
| Amounts payable after more than one year | 17 | €22,290 | €17,137 | -€5,153 | -23.1% |
| Financial debts | 170/4 | €22,290 | €17,137 | -€5,153 | -23.1% |
| Amounts payable within one year | 42/48 | €57,942 | €85,782 | +€27,840 | +48.0% |
| Current portion of amounts payable after more than one year | 42 | €6,540 | €1,768 | -€4,772 | -73.0% |
| Financial debts | 43 | €4,907 | €5,153 | +€245 | +5.0% |
| Credit institutions | 430/8 | €4,907 | €5,153 | +€245 | +5.0% |
| Trade debts | 44 | €44,622 | €78,388 | +€33,766 | +75.7% |
| Suppliers | 440/4 | €44,622 | €78,388 | +€33,766 | +75.7% |
| Taxes, remuneration and social security | 45 | €1,873 | €473 | -€1,400 | -74.7% |
| Taxes | 450/3 | €1,873 | €473 | -€1,400 | -74.7% |
| Non-recurring operating income | 76A | - | €4,349 | +€4,349 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,925 | €5,980 | -€6,946 | -53.7% |
| Other operating charges | 640/8 | €1,347 | €9,512 | +€8,165 | +606% |
| Gross operating margin | 9900 | €4,577 | €1,902 | -€2,675 | -58.4% |
| Operating profit (loss) | 9901 | -€9,696 | -€13,590 | -€3,894 | -40.2% |
| Financial income | 75/76B | €1,560 | €2,130 | +€570 | +36.5% |
| Recurring financial income | 75 | €1,560 | €2,130 | +€570 | +36.5% |
| Financial charges | 65/66B | €4,398 | €5,123 | +€725 | +16.5% |
| Recurring financial charges | 65 | €4,398 | €5,123 | +€725 | +16.5% |
| Profit (loss) for the period before taxes | 9903 | -€12,533 | -€16,583 | -€4,050 | -32.3% |
| Income taxes | 67/77 | €242 | €231 | -€11 | -4.5% |
| Profit (loss) for the period | 9904 | -€12,775 | -€16,814 | -€4,039 | -31.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€12,775 | -€16,814 | -€4,039 | -31.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.