Berdyx: 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.
Berdyx
Largest movements
- Cash +€25,839
up €25,839 (+36.2%), from €71,403 to €97,242
mainly Net result for the year (+€19,617) and Depreciation (+€13,406)
- Tangible fixed assets -€11,269
down €11,269 (-27.8%), from €40,578 to €29,308
of which Furniture and vehicles: -€10,994
- Receivables within one year -€7,865
down €7,865 (-40.3%), from €19,515 to €11,650
of which Other amounts receivable: -€9,220
- Reserves +€15,017
up €15,017 (+15.1%), from €99,422 to €114,439
of which Distributable reserves: +€15,298
- Other debts -€6,563
down €6,563 (-42.6%), from €15,394 to €8,832
- Trade debts -€4,594
down €4,594 (-88.4%), from €5,197 to €602
- Tax, wage and social debts +€3,363
up €3,363 (+59.2%), from €5,686 to €9,049
- Gross operating margin +€20,784
up €20,784 (+101%), from €20,546 to €41,330
- Taxes +€5,720
up €5,720 (+255%), from €2,245 to €7,964
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 | €132,372 | €139,531 | +€7,158 | +5.4% |
| Fixed assets | 21/28 | €40,578 | €29,308 | -€11,269 | -27.8% |
| Tangible fixed assets | 22/27 | €40,578 | €29,308 | -€11,269 | -27.8% |
| Furniture and vehicles | 24 | €27,348 | €16,354 | -€10,994 | -40.2% |
| Other tangible fixed assets | 26 | €13,230 | €12,955 | -€275 | -2.1% |
| Current assets | 29/58 | €91,795 | €110,222 | +€18,428 | +20.1% |
| Amounts receivable within one year | 40/41 | €19,515 | €11,650 | -€7,865 | -40.3% |
| Trade receivables | 40 | €10,261 | €11,616 | +€1,355 | +13.2% |
| Other amounts receivable | 41 | €9,254 | €34 | -€9,220 | -99.6% |
| Cash at bank and in hand | 54/58 | €71,403 | €97,242 | +€25,839 | +36.2% |
| Deferred charges and accrued income | 490/1 | €877 | €1,330 | +€454 | +51.7% |
| Total equity and liabilities | 10/49 | €132,372 | €139,531 | +€7,158 | +5.4% |
| Equity | 10/15 | €105,719 | €120,736 | +€15,017 | +14.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €99,422 | €114,439 | +€15,017 | +15.1% |
| Tax-exempt reserves | 132 | €732 | €452 | -€280 | -38.3% |
| Distributable reserves | 133 | €98,690 | €113,988 | +€15,298 | +15.5% |
| Profit (loss) carried forward | 14 | €97 | €97 | = | 0.0% |
| Provisions and deferred taxes | 16 | €183 | €113 | -€70 | -38.3% |
| Deferred taxes | 168 | €183 | €113 | -€70 | -38.3% |
| Amounts payable | 17/49 | €26,470 | €18,681 | -€7,789 | -29.4% |
| Amounts payable within one year | 42/48 | €26,277 | €18,483 | -€7,794 | -29.7% |
| Trade debts | 44 | €5,197 | €602 | -€4,594 | -88.4% |
| Suppliers | 440/4 | €5,197 | €602 | -€4,594 | -88.4% |
| Taxes, remuneration and social security | 45 | €5,686 | €9,049 | +€3,363 | +59.2% |
| Taxes | 450/3 | €5,686 | €9,049 | +€3,363 | +59.2% |
| Other amounts payable | 47/48 | €15,394 | €8,832 | -€6,563 | -42.6% |
| Accrued charges and deferred income | 492/3 | €194 | €198 | +€5 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,098 | €13,406 | +€309 | +2.4% |
| Other operating charges | 640/8 | €386 | €434 | +€48 | +12.4% |
| Gross operating margin | 9900 | €20,546 | €41,330 | +€20,784 | +101% |
| Operating profit (loss) | 9901 | €7,063 | €27,490 | +€20,428 | +289% |
| Financial income | 75/76B | €53 | €151 | +€98 | +184% |
| Recurring financial income | 75 | €53 | €151 | +€98 | +184% |
| Financial charges | 65/66B | €136 | €129 | -€7 | -5.1% |
| Recurring financial charges | 65 | €136 | €129 | -€7 | -5.1% |
| Profit (loss) for the period before taxes | 9903 | €6,979 | €27,512 | +€20,532 | +294% |
| Transfer from deferred taxes | 780 | €70 | €70 | = | 0.0% |
| Income taxes | 67/77 | €2,245 | €7,964 | +€5,720 | +255% |
| Profit (loss) for the period | 9904 | €4,805 | €19,617 | +€14,812 | +308% |
| Transfer from tax-exempt reserves | 789 | €280 | €280 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,085 | €19,898 | +€14,812 | +291% |
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 25 October 2026 via checked.be.