BERDI: 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.
BERDI
Largest movements
- Receivables after one year +€46,970
up €46,970 (+239.7%), from €19,596 to €66,567
- Receivables within one year +€25,104
up €25,104 (+476.1%), from €5,273 to €30,376
- Tangible fixed assets -€16,280
down €16,280 (-2.2%), from €732,771 to €716,491
- Cash +€9,642
up €9,642 (+291.6%), from €3,307 to €12,950
mainly Net result for the year (+€30,430) and Current portion of long-term debt (+€21,058)
- Profit (loss) carried forward +€30,430
up €30,430 (+20.0%), from €152,438 to €182,868
- Current portion of long-term debt +€21,058
up €21,058 (+49.8%), from €42,256 to €63,314
- Financial charges +€4,872
up €4,872 (+135.3%), from €3,600 to €8,472
- Financial income +€3,314
new in 2025: €3,314
- Gross operating margin +€3,275
up €3,275 (+4.5%), from €73,098 to €76,373
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 | €770,967 | €829,983 | +€59,016 | +7.7% |
| Fixed assets | 21/28 | €735,271 | €718,991 | -€16,280 | -2.2% |
| Tangible fixed assets | 22/27 | €732,771 | €716,491 | -€16,280 | -2.2% |
| Land and buildings | 22 | €732,771 | €716,491 | -€16,280 | -2.2% |
| Financial fixed assets | 28 | €2,500 | €2,500 | = | 0.0% |
| Current assets | 29/58 | €35,696 | €110,992 | +€75,296 | +210.9% |
| Amounts receivable after more than one year | 29 | €19,596 | €66,567 | +€46,970 | +239.7% |
| Other amounts receivable | 291 | €19,596 | €66,567 | +€46,970 | +239.7% |
| Amounts receivable within one year | 40/41 | €5,273 | €30,376 | +€25,104 | +476.1% |
| Other amounts receivable | 41 | €5,273 | €30,376 | +€25,104 | +476.1% |
| Cash at bank and in hand | 54/58 | €3,307 | €12,950 | +€9,642 | +291.6% |
| Deferred charges and accrued income | 490/1 | €7,520 | €1,099 | -€6,420 | -85.4% |
| Total equity and liabilities | 10/49 | €770,967 | €829,983 | +€59,016 | +7.7% |
| Equity | 10/15 | €362,438 | €392,868 | +€30,430 | +8.4% |
| Contributions | 10/11 | €126,426 | €126,426 | = | 0.0% |
| Revaluation surpluses | 12 | €4,237 | €4,237 | = | 0.0% |
| Reserves | 13 | €79,337 | €79,337 | = | 0.0% |
| Non-distributable reserves | 130/1 | €12,643 | €12,643 | = | 0.0% |
| Reserves not available under the articles | 1311 | €12,643 | €12,643 | = | 0.0% |
| Distributable reserves | 133 | €66,695 | €66,695 | = | 0.0% |
| Profit (loss) carried forward | 14 | €152,438 | €182,868 | +€30,430 | +20.0% |
| Amounts payable | 17/49 | €408,528 | €437,115 | +€28,586 | +7.0% |
| Amounts payable after more than one year | 17 | €333,419 | €338,970 | +€5,551 | +1.7% |
| Financial debts | 170/4 | €233,343 | €204,960 | -€28,383 | -12.2% |
| Other amounts payable | 178/9 | €100,076 | €134,009 | +€33,934 | +33.9% |
| Amounts payable within one year | 42/48 | €62,899 | €85,552 | +€22,652 | +36.0% |
| Current portion of amounts payable after more than one year | 42 | €42,256 | €63,314 | +€21,058 | +49.8% |
| Trade debts | 44 | €968 | €0 | -€968 | -100.0% |
| Suppliers | 440/4 | €968 | €0 | -€968 | -100.0% |
| Taxes, remuneration and social security | 45 | €19,676 | €22,238 | +€2,562 | +13.0% |
| Taxes | 450/3 | €19,676 | €22,238 | +€2,562 | +13.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €12,210 | €12,593 | +€383 | +3.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,280 | €16,280 | = | 0.0% |
| Other operating charges | 640/8 | €12,735 | €13,107 | +€372 | +2.9% |
| Gross operating margin | 9900 | €73,098 | €76,373 | +€3,275 | +4.5% |
| Operating profit (loss) | 9901 | €44,083 | €46,986 | +€2,903 | +6.6% |
| Financial income | 75/76B | - | €3,314 | +€3,314 | |
| Recurring financial income | 75 | - | €3,314 | +€3,314 | |
| Financial charges | 65/66B | €3,600 | €8,472 | +€4,872 | +135.3% |
| Recurring financial charges | 65 | €3,600 | €8,472 | +€4,872 | +135.3% |
| Profit (loss) for the period before taxes | 9903 | €40,483 | €41,828 | +€1,345 | +3.3% |
| Income taxes | 67/77 | €10,804 | €11,398 | +€594 | +5.5% |
| Profit (loss) for the period | 9904 | €29,679 | €30,430 | +€751 | +2.5% |
| Profit (loss) for the period to be appropriated | 9905 | €29,679 | €30,430 | +€751 | +2.5% |
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 5 October 2026 via checked.be.