BEREBOIS: 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.
BEREBOIS
Largest movements
- Receivables within one year -€10,222
down €10,222 (-7.7%), from €132,916 to €122,693
of which Other amounts receivable: -€6,009
- Cash +€9,583
up €9,583 (+186.2%), from €5,147 to €14,730
mainly Receivables within one year (+€10,222) and Net result for the year (+€2,970)
- Tax, wage and social debts -€4,565
no longer reported in 2025 (was €4,565)
- Reserves +€2,970
up €2,970 (+2.6%), from €115,225 to €118,195
of which Distributable reserves: +€2,970
- Gross operating margin -€8,924
down €8,924 (-67.9%), from €13,148 to €4,224
- Taxes -€2,488
down €2,488 (-62.0%), from €4,013 to €1,525
- Financial income +€913
up €913 (+74.0%), from €1,235 to €2,148
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 | €139,965 | €138,994 | -€971 | -0.7% |
| Fixed assets | 21/28 | €1,039 | €662 | -€377 | -36.3% |
| Tangible fixed assets | 22/27 | €1,039 | €662 | -€377 | -36.3% |
| Furniture and vehicles | 24 | €1,039 | €662 | -€377 | -36.3% |
| Current assets | 29/58 | €138,926 | €138,332 | -€594 | -0.4% |
| Amounts receivable within one year | 40/41 | €132,916 | €122,693 | -€10,222 | -7.7% |
| Trade receivables | 40 | €4,218 | €4 | -€4,214 | -99.9% |
| Other amounts receivable | 41 | €128,698 | €122,689 | -€6,009 | -4.7% |
| Cash at bank and in hand | 54/58 | €5,147 | €14,730 | +€9,583 | +186.2% |
| Deferred charges and accrued income | 490/1 | €864 | €909 | +€45 | +5.2% |
| Total equity and liabilities | 10/49 | €139,965 | €138,994 | -€971 | -0.7% |
| Equity | 10/15 | €133,825 | €136,795 | +€2,970 | +2.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,225 | €118,195 | +€2,970 | +2.6% |
| 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 | €113,365 | €116,335 | +€2,970 | +2.6% |
| Amounts payable | 17/49 | €6,140 | €2,199 | -€3,941 | -64.2% |
| Amounts payable within one year | 42/48 | €4,628 | €82 | -€4,546 | -98.2% |
| Trade debts | 44 | €63 | €82 | +€19 | +30.1% |
| Suppliers | 440/4 | €63 | €82 | +€19 | +30.1% |
| Taxes, remuneration and social security | 45 | €4,565 | - | -€4,565 | |
| Taxes | 450/3 | €4,565 | - | -€4,565 | |
| Accrued charges and deferred income | 492/3 | €1,513 | €2,118 | +€605 | +40.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €478 | €377 | -€101 | -21.2% |
| Other operating charges | 640/8 | €1,210 | €1,278 | +€68 | +5.6% |
| Gross operating margin | 9900 | €13,148 | €4,224 | -€8,924 | -67.9% |
| Operating profit (loss) | 9901 | €11,459 | €2,569 | -€8,890 | -77.6% |
| Financial income | 75/76B | €1,235 | €2,148 | +€913 | +74.0% |
| Recurring financial income | 75 | €1,235 | €2,148 | +€913 | +74.0% |
| Financial charges | 65/66B | €266 | €222 | -€44 | -16.4% |
| Recurring financial charges | 65 | €266 | €222 | -€44 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €12,429 | €4,495 | -€7,934 | -63.8% |
| Income taxes | 67/77 | €4,013 | €1,525 | -€2,488 | -62.0% |
| Profit (loss) for the period | 9904 | €8,415 | €2,970 | -€5,446 | -64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,415 | €2,970 | -€5,446 | -64.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.