Berenbak: 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.
Berenbak
Largest movements
- Tangible fixed assets -€24,818
down €24,818 (-7.9%), from €315,258 to €290,441
of which Land and buildings: -€24,818
- Cash +€7,904
up €7,904 (+70.2%), from €11,260 to €19,164
mainly Depreciation (+€24,818) and Net result for the year (+€7,624)
- Debts after one year -€32,544
down €32,544 (-16.4%), from €197,998 to €165,454
of which Financial debts: -€32,544
- Profit (loss) carried forward +€7,624
up €7,624 (+2.1%), from -€363,392 to -€355,768
- Revaluation surpluses -€6,010
down €6,010 (-4.9%), from €122,745 to €116,735
- Reserves +€6,010
up €6,010 (+2.5%), from €237,131 to €243,141
of which Distributable reserves: +€6,010
- Accrued charges and deferred income +€5,186
new in 2025: €5,186
- Gross operating margin +€4,210
up €4,210 (+12.1%), from €34,666 to €38,877
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 | €330,882 | €314,031 | -€16,851 | -5.1% |
| Fixed assets | 21/28 | €315,258 | €290,441 | -€24,818 | -7.9% |
| Tangible fixed assets | 22/27 | €315,258 | €290,441 | -€24,818 | -7.9% |
| Land and buildings | 22 | €315,258 | €290,441 | -€24,818 | -7.9% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Current assets | 29/58 | €15,623 | €23,590 | +€7,966 | +51.0% |
| Amounts receivable within one year | 40/41 | €2,265 | €2,265 | = | 0.0% |
| Trade receivables | 40 | €2,097 | €2,097 | = | 0.0% |
| Other amounts receivable | 41 | €168 | €168 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €11,260 | €19,164 | +€7,904 | +70.2% |
| Deferred charges and accrued income | 490/1 | €2,098 | €2,161 | +€63 | +3.0% |
| Total equity and liabilities | 10/49 | €330,882 | €314,031 | -€16,851 | -5.1% |
| Equity | 10/15 | €33,684 | €41,308 | +€7,624 | +22.6% |
| Contributions | 10/11 | €37,200 | €37,200 | = | 0.0% |
| Revaluation surpluses | 12 | €122,745 | €116,735 | -€6,010 | -4.9% |
| Reserves | 13 | €237,131 | €243,141 | +€6,010 | +2.5% |
| Non-distributable reserves | 130/1 | €3,720 | €3,720 | = | 0.0% |
| Reserves not available under the articles | 1311 | €3,720 | €3,720 | = | 0.0% |
| Distributable reserves | 133 | €233,411 | €239,421 | +€6,010 | +2.6% |
| Profit (loss) carried forward | 14 | -€363,392 | -€355,768 | +€7,624 | +2.1% |
| Amounts payable | 17/49 | €297,198 | €272,723 | -€24,475 | -8.2% |
| Amounts payable after more than one year | 17 | €197,998 | €165,454 | -€32,544 | -16.4% |
| Financial debts | 170/4 | €193,848 | €161,304 | -€32,544 | -16.8% |
| Other amounts payable | 178/9 | €4,150 | €4,150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €99,200 | €102,083 | +€2,883 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €17,613 | €17,613 | = | 0.0% |
| Trade debts | 44 | €2,200 | €2,200 | = | 0.0% |
| Suppliers | 440/4 | €2,200 | €2,200 | = | 0.0% |
| Other amounts payable | 47/48 | €79,387 | €82,270 | +€2,883 | +3.6% |
| Accrued charges and deferred income | 492/3 | - | €5,186 | +€5,186 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,096 | €24,818 | -€278 | -1.1% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €2,457 | €2,640 | +€184 | +7.5% |
| Gross operating margin | 9900 | €34,666 | €38,877 | +€4,210 | +12.1% |
| Operating profit (loss) | 9901 | €7,113 | €11,418 | +€4,305 | +60.5% |
| Financial income | 75/76B | - | €22 | +€22 | |
| Recurring financial income | 75 | - | €22 | +€22 | |
| Financial charges | 65/66B | €4,040 | €3,810 | -€230 | -5.7% |
| Recurring financial charges | 65 | €4,040 | €3,810 | -€230 | -5.7% |
| Profit (loss) for the period before taxes | 9903 | €3,073 | €7,631 | +€4,557 | +148% |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | €3,073 | €7,624 | +€4,551 | +148% |
| Profit (loss) for the period to be appropriated | 9905 | €3,073 | €7,624 | +€4,551 | +148% |
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 20 October 2026 via checked.be.