BERDEA: 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.
BERDEA
Largest movements
- Stocks and contracts -€41,970
no longer reported in 2024 (was €41,970)
- Tangible fixed assets +€36,469
up €36,469 (+8.5%), from €429,007 to €465,477
of which Land and buildings: +€64,904
- Deferred charges and accrued income -€31,480
down €31,480 (-65.3%), from €48,180 to €16,700
- Receivables within one year +€15,672
up €15,672 (+56.8%), from €27,571 to €43,243
of which Trade receivables: +€15,640
- Cash -€9,647
down €9,647 (-31.0%), from €31,156 to €21,508
mainly Investment in fixed assets (net) (-€98,961) and Trade debts (-€50,252)
- Trade debts -€50,252
down €50,252 (-62.5%), from €80,383 to €30,131
- Debts after one year +€30,308
up €30,308 (+8.0%), from €377,250 to €407,557
- Tax, wage and social debts -€6,842
down €6,842 (-24.7%), from €27,646 to €20,804
of which Remuneration and social security: -€14,150
- Other debts -€6,416
down €6,416 (-23.8%), from €26,968 to €20,552
- Staff costs -€114,693
down €114,693, from €101,982 to -€12,712
- Gross operating margin -€112,329
down €112,329 (-61.0%), from €184,048 to €71,719
- Financial charges +€9,030
up €9,030 (+120.0%), from €7,526 to €16,557
- Depreciation +€7,757
up €7,757 (+13.5%), from €57,440 to €65,196
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.
Cash bridge derived
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 | €593,731 | €560,069 | -€33,661 | -5.7% |
| Fixed assets | 21/28 | €444,854 | €478,618 | +€33,765 | +7.6% |
| Intangible fixed assets | 21 | €15,846 | €13,141 | -€2,705 | -17.1% |
| Tangible fixed assets | 22/27 | €429,007 | €465,477 | +€36,469 | +8.5% |
| Land and buildings | 22 | €234,335 | €299,239 | +€64,904 | +27.7% |
| Plant, machinery and equipment | 23 | €98,690 | €79,480 | -€19,211 | -19.5% |
| Furniture and vehicles | 24 | €95,982 | €86,758 | -€9,224 | -9.6% |
| Current assets | 29/58 | €148,877 | €81,451 | -€67,426 | -45.3% |
| Stocks and contracts in progress | 3 | €41,970 | - | -€41,970 | |
| Contracts in progress | 37 | €41,970 | - | -€41,970 | |
| Amounts receivable within one year | 40/41 | €27,571 | €43,243 | +€15,672 | +56.8% |
| Trade receivables | 40 | €25,693 | €41,333 | +€15,640 | +60.9% |
| Other amounts receivable | 41 | €1,878 | €1,910 | +€32 | +1.7% |
| Cash at bank and in hand | 54/58 | €31,156 | €21,508 | -€9,647 | -31.0% |
| Deferred charges and accrued income | 490/1 | €48,180 | €16,700 | -€31,480 | -65.3% |
| Total equity and liabilities | 10/49 | €593,731 | €560,069 | -€33,661 | -5.7% |
| Equity | 10/15 | €39,398 | €39,540 | +€141 | +0.4% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €1,047 | €1,047 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,047 | €1,047 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,047 | €1,047 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,351 | €37,493 | +€141 | +0.4% |
| Amounts payable | 17/49 | €554,332 | €520,530 | -€33,803 | -6.1% |
| Amounts payable after more than one year | 17 | €377,250 | €407,557 | +€30,308 | +8.0% |
| Financial debts | 170/4 | €377,250 | €407,557 | +€30,308 | +8.0% |
| Amounts payable within one year | 42/48 | €176,931 | €112,815 | -€64,116 | -36.2% |
| Current portion of amounts payable after more than one year | 42 | €41,934 | €41,329 | -€605 | -1.4% |
| Trade debts | 44 | €80,383 | €30,131 | -€50,252 | -62.5% |
| Suppliers | 440/4 | €80,383 | €30,131 | -€50,252 | -62.5% |
| Taxes, remuneration and social security | 45 | €27,646 | €20,804 | -€6,842 | -24.7% |
| Taxes | 450/3 | €13,496 | €20,804 | +€7,308 | +54.1% |
| Remuneration and social security | 454/9 | €14,150 | - | -€14,150 | |
| Other amounts payable | 47/48 | €26,968 | €20,552 | -€6,416 | -23.8% |
| Accrued charges and deferred income | 492/3 | €152 | €157 | +€5 | +3.3% |
| Remuneration, social security and pensions | 62 | €101,982 | -€12,712 | -€114,693 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €57,440 | €65,196 | +€7,757 | +13.5% |
| Other operating charges | 640/8 | €986 | €1,947 | +€960 | +97.4% |
| Gross operating margin | 9900 | €184,048 | €71,719 | -€112,329 | -61.0% |
| Operating profit (loss) | 9901 | €23,641 | €17,288 | -€6,353 | -26.9% |
| Financial income | 75/76B | €0 | €51 | +€51 | +254950.0% |
| Recurring financial income | 75 | €0 | €51 | +€51 | +254950.0% |
| Financial charges | 65/66B | €7,526 | €16,557 | +€9,030 | +120.0% |
| Recurring financial charges | 65 | €7,526 | €16,557 | +€9,030 | +120.0% |
| Profit (loss) for the period before taxes | 9903 | €16,115 | €782 | -€15,333 | -95.1% |
| Income taxes | 67/77 | €145 | €641 | +€496 | +341.7% |
| Profit (loss) for the period | 9904 | €15,970 | €141 | -€15,828 | -99.1% |
| Profit (loss) for the period to be appropriated | 9905 | €15,970 | €141 | -€15,828 | -99.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.