Berenclub: what changed
Berenclub
Largest movements
- Receivables within one year +€28,042
up €28,042 (+6,834%), from €410 to €28,452
of which Trade receivables: +€24,200
- Cash +€3,132
up €3,132 (+62.6%), from €5,000 to €8,132
mainly Net result for the year (+€28,783) and Tax, wage and social debts (+€6,673)
- Tangible fixed assets +€1,666
new in 2025: €1,666
- Reserves +€26,829
new in 2025: €26,829
- Tax, wage and social debts +€6,673
new in 2025: €6,673
- Trade debts -€2,254
down €2,254 (-95.3%), from €2,364 to €111
- Profit (loss) carried forward +€1,954
up €1,954, from -€1,954 to €0
- Gross operating margin +€37,640
up €37,640, from -€1,954 to €35,686
- Taxes +€6,673
new in 2025: €6,673
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,410 | €38,613 | +€33,203 | +614% |
| Fixed assets | 21/28 | - | €1,666 | +€1,666 | |
| Tangible fixed assets | 22/27 | - | €1,666 | +€1,666 | |
| Furniture and vehicles | 24 | - | €1,666 | +€1,666 | |
| Current assets | 29/58 | €5,410 | €36,948 | +€31,537 | +583% |
| Amounts receivable within one year | 40/41 | €410 | €28,452 | +€28,042 | +6,834% |
| Trade receivables | 40 | - | €24,200 | +€24,200 | |
| Other amounts receivable | 41 | €410 | €4,252 | +€3,842 | +936% |
| Cash at bank and in hand | 54/58 | €5,000 | €8,132 | +€3,132 | +62.6% |
| Deferred charges and accrued income | 490/1 | - | €364 | +€364 | |
| Total equity and liabilities | 10/49 | €5,410 | €38,613 | +€33,203 | +614% |
| Equity | 10/15 | €3,046 | €31,829 | +€28,783 | +945% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €26,829 | +€26,829 | |
| Distributable reserves | 133 | - | €26,829 | +€26,829 | |
| Profit (loss) carried forward | 14 | -€1,954 | €0 | +€1,954 | |
| Amounts payable | 17/49 | €2,364 | €6,784 | +€4,420 | +187% |
| Amounts payable within one year | 42/48 | €2,364 | €6,784 | +€4,420 | +187% |
| Trade debts | 44 | €2,364 | €111 | -€2,254 | -95.3% |
| Suppliers | 440/4 | €2,364 | €111 | -€2,254 | -95.3% |
| Taxes, remuneration and social security | 45 | - | €6,673 | +€6,673 | |
| Taxes | 450/3 | - | €6,673 | +€6,673 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €244 | +€244 | |
| Gross operating margin | 9900 | -€1,954 | €35,686 | +€37,640 | |
| Operating profit (loss) | 9901 | -€1,954 | €35,442 | +€37,396 | |
| Financial income | 75/76B | - | €98 | +€98 | |
| Recurring financial income | 75 | - | €98 | +€98 | |
| Financial charges | 65/66B | - | €84 | +€84 | |
| Recurring financial charges | 65 | - | €84 | +€84 | |
| Profit (loss) for the period before taxes | 9903 | -€1,954 | €35,457 | +€37,411 | |
| Income taxes | 67/77 | - | €6,673 | +€6,673 | |
| Profit (loss) for the period | 9904 | -€1,954 | €28,783 | +€30,737 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,954 | €28,783 | +€30,737 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.