BERDOBE: 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.
BERDOBE
Largest movements
- Receivables within one year -€3,372
down €3,372 (-18.4%), from €18,373 to €15,001
of which Other amounts receivable: -€3,424
- Intangible fixed assets -€2,517
down €2,517 (-33.3%), from €7,551 to €5,034
- Deferred charges and accrued income -€582
down €582 (-100%), from €582 to €0
- Cash +€423
up €423 (+497%), from €85 to €508
mainly Receivables within one year (+€3,372) and Depreciation (+€2,517)
- Reserves -€5,744
down €5,744 (-75.5%), from €7,604 to €1,860
of which Distributable reserves: -€5,744
- Profit (loss) carried forward -€510
new in 2025: -€510
- Gross operating margin +€8,521
up €8,521 (+98.9%), from -€8,614 to -€93
- Financial charges +€2,084
up €2,084 (+287%), from €727 to €2,811
- Other operating charges +€442
up €442 (+39.2%), from €1,129 to €1,572
- Financial income -€303
down €303 (-26.9%), from €1,123 to €821
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.
Derived cash bridge
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 | €26,591 | €20,542 | -€6,049 | -22.7% |
| Fixed assets | 21/28 | €7,551 | €5,034 | -€2,517 | -33.3% |
| Intangible fixed assets | 21 | €7,551 | €5,034 | -€2,517 | -33.3% |
| Current assets | 29/58 | €19,040 | €15,508 | -€3,532 | -18.5% |
| Amounts receivable within one year | 40/41 | €18,373 | €15,001 | -€3,372 | -18.4% |
| Trade receivables | 40 | - | €52 | +€52 | |
| Other amounts receivable | 41 | €18,373 | €14,949 | -€3,424 | -18.6% |
| Cash at bank and in hand | 54/58 | €85 | €508 | +€423 | +497% |
| Deferred charges and accrued income | 490/1 | €582 | €0 | -€582 | -100% |
| Total equity and liabilities | 10/49 | €26,591 | €20,542 | -€6,049 | -22.7% |
| Equity | 10/15 | €26,204 | €19,950 | -€6,253 | -23.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €7,604 | €1,860 | -€5,744 | -75.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €5,744 | €0 | -€5,744 | -100% |
| Profit (loss) carried forward | 14 | - | -€510 | -€510 | |
| Amounts payable | 17/49 | €387 | €592 | +€205 | +52.8% |
| Amounts payable within one year | 42/48 | €0 | €192 | +€192 | |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | - | €192 | +€192 | |
| Taxes | 450/3 | - | €192 | +€192 | |
| Accrued charges and deferred income | 492/3 | €387 | €400 | +€12 | +3.2% |
| Non-recurring operating income | 76A | - | €3,175 | +€3,175 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,517 | €2,517 | = | 0.0% |
| Other operating charges | 640/8 | €1,129 | €1,572 | +€442 | +39.2% |
| Gross operating margin | 9900 | -€8,614 | -€93 | +€8,521 | +98.9% |
| Operating profit (loss) | 9901 | -€12,260 | -€4,182 | +€8,079 | +65.9% |
| Financial income | 75/76B | €1,123 | €821 | -€303 | -26.9% |
| Recurring financial income | 75 | €1,123 | €821 | -€303 | -26.9% |
| Financial charges | 65/66B | €727 | €2,811 | +€2,084 | +287% |
| Recurring financial charges | 65 | €727 | €2,811 | +€2,084 | +287% |
| Profit (loss) for the period before taxes | 9903 | -€11,864 | -€6,172 | +€5,692 | +48.0% |
| Income taxes | 67/77 | €98 | €81 | -€17 | -17.0% |
| Profit (loss) for the period | 9904 | -€11,962 | -€6,253 | +€5,709 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,962 | -€6,253 | +€5,709 | +47.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.