BEREMCO: 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.
BEREMCO
Largest movements
- Tangible fixed assets -€12,081
down €12,081 (-2.6%), from €457,953 to €445,873
of which Land and buildings: -€11,001
- Cash +€8,371
up €8,371 (+31.6%), from €26,453 to €34,825
mainly Depreciation (+€12,081) and Trade debts (+€2,912)
- Debts after one year -€5,696
down €5,696 (-1.4%), from €402,854 to €397,158
of which Financial debts: -€5,696
- Gross operating margin +€2,518
up €2,518 (+18.1%), from €13,932 to €16,450
- Financial charges +€1,920
up €1,920 (+69.3%), from €2,771 to €4,692
- Depreciation -€1,279
down €1,279 (-9.6%), from €13,360 to €12,081
- Other operating charges +€247
up €247 (+10.1%), from €2,449 to €2,696
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 | €484,407 | €480,697 | -€3,709 | -0.8% |
| Fixed assets | 21/28 | €457,953 | €445,873 | -€12,081 | -2.6% |
| Tangible fixed assets | 22/27 | €457,953 | €445,873 | -€12,081 | -2.6% |
| Land and buildings | 22 | €456,873 | €445,873 | -€11,001 | -2.4% |
| Plant, machinery and equipment | 23 | €1,080 | €0 | -€1,080 | -100.0% |
| Current assets | 29/58 | €26,453 | €34,825 | +€8,371 | +31.6% |
| Cash at bank and in hand | 54/58 | €26,453 | €34,825 | +€8,371 | +31.6% |
| Total equity and liabilities | 10/49 | €484,407 | €480,697 | -€3,709 | -0.8% |
| Equity | 10/15 | €70,694 | €67,676 | -€3,018 | -4.3% |
| Contributions | 10/11 | €125,000 | €125,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€54,306 | -€57,324 | -€3,018 | -5.6% |
| Amounts payable | 17/49 | €413,712 | €413,021 | -€691 | -0.2% |
| Amounts payable after more than one year | 17 | €402,854 | €397,158 | -€5,696 | -1.4% |
| Financial debts | 170/4 | €87,854 | €82,158 | -€5,696 | -6.5% |
| Other amounts payable | 178/9 | €315,000 | €315,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,504 | €10,493 | +€2,989 | +39.8% |
| Current portion of amounts payable after more than one year | 42 | €5,618 | €5,696 | +€77 | +1.4% |
| Trade debts | 44 | €126 | €3,038 | +€2,912 | +2310.8% |
| Suppliers | 440/4 | €126 | €3,038 | +€2,912 | +2310.8% |
| Other amounts payable | 47/48 | €1,760 | €1,760 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,354 | €5,370 | +€2,016 | +60.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,360 | €12,081 | -€1,279 | -9.6% |
| Other operating charges | 640/8 | €2,449 | €2,696 | +€247 | +10.1% |
| Gross operating margin | 9900 | €13,932 | €16,450 | +€2,518 | +18.1% |
| Operating profit (loss) | 9901 | -€1,877 | €1,673 | +€3,550 | |
| Financial charges | 65/66B | €2,771 | €4,692 | +€1,920 | +69.3% |
| Recurring financial charges | 65 | €2,771 | €4,692 | +€1,920 | +69.3% |
| Profit (loss) for the period before taxes | 9903 | -€4,648 | -€3,018 | +€1,630 | +35.1% |
| Profit (loss) for the period | 9904 | -€4,648 | -€3,018 | +€1,630 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,648 | -€3,018 | +€1,630 | +35.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.