BERDAN27: 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.
BERDAN27
Largest movements
- Receivables within one year -€26,373
down €26,373 (-91.3%), from €28,871 to €2,498
of which Trade receivables: -€27,700
- Tangible fixed assets +€1,032
new in 2025: €1,032
- Profit (loss) carried forward -€43,410
down €43,410, from €14,607 to -€28,803
- Tax, wage and social debts +€14,620
new in 2025: €14,620
- Other debts +€2,060
up €2,060 (+25.9%), from €7,940 to €10,000
- Trade debts +€1,389
up €1,389 (+104.9%), from €1,324 to €2,713
- Gross operating margin -€38,534
down €38,534, from €1,758 to -€36,776
- Taxes +€3,528
new in 2025: €3,528
- Other operating charges +€2,738
up €2,738 (+744.0%), from €368 to €3,106
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €28,871 | €3,530 | -€25,341 | -87.8% |
| Fixed assets | 21/28 | - | €1,032 | +€1,032 | |
| Tangible fixed assets | 22/27 | - | €1,032 | +€1,032 | |
| Plant, machinery and equipment | 23 | - | €1,032 | +€1,032 | |
| Current assets | 29/58 | €28,871 | €2,498 | -€26,373 | -91.3% |
| Amounts receivable within one year | 40/41 | €28,871 | €2,498 | -€26,373 | -91.3% |
| Trade receivables | 40 | €27,700 | - | -€27,700 | |
| Other amounts receivable | 41 | €1,171 | €2,498 | +€1,327 | +113.3% |
| Total equity and liabilities | 10/49 | €28,871 | €3,530 | -€25,341 | -87.8% |
| Equity | 10/15 | €19,607 | -€23,803 | -€43,410 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,607 | -€28,803 | -€43,410 | |
| Amounts payable | 17/49 | €9,264 | €27,333 | +€18,069 | +195.0% |
| Amounts payable within one year | 42/48 | €9,264 | €27,333 | +€18,069 | +195.0% |
| Trade debts | 44 | €1,324 | €2,713 | +€1,389 | +104.9% |
| Suppliers | 440/4 | €1,324 | €2,713 | +€1,389 | +104.9% |
| Taxes, remuneration and social security | 45 | - | €14,620 | +€14,620 | |
| Remuneration and social security | 454/9 | - | €14,620 | +€14,620 | |
| Other amounts payable | 47/48 | €7,940 | €10,000 | +€2,060 | +25.9% |
| Other operating charges | 640/8 | €368 | €3,106 | +€2,738 | +744.0% |
| Gross operating margin | 9900 | €1,758 | -€36,776 | -€38,534 | |
| Operating profit (loss) | 9901 | €1,390 | -€39,882 | -€41,272 | |
| Profit (loss) for the period before taxes | 9903 | €1,390 | -€39,882 | -€41,272 | |
| Income taxes | 67/77 | - | €3,528 | +€3,528 | |
| Profit (loss) for the period | 9904 | €1,390 | -€43,410 | -€44,800 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,390 | -€43,410 | -€44,800 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.