Berenger.dev: 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.
Berenger.dev
Largest movements
- Receivables after one year +€35,000
up €35,000 (+87.5%), from €40,000 to €75,000
- Receivables within one year -€11,804
down €11,804 (-46.4%), from €25,440 to €13,637
- Cash -€4,064
down €4,064 (-56.1%), from €7,246 to €3,182
mainly Receivables after one year (-€35,000) and Contributions, distributions and other (-€20,000)
- Tangible fixed assets +€3,124
up €3,124 (+134.8%), from €2,318 to €5,441
of which Furniture and vehicles: +€1,894
- Other debts +€15,811
up €15,811 (+325.4%), from €4,859 to €20,670
- Tax, wage and social debts +€7,058
up €7,058 (+61.8%), from €11,420 to €18,478
- Gross operating margin +€2,293
up €2,293 (+8.1%), from €28,390 to €30,682
- Taxes -€959
down €959 (-12.2%), from €7,894 to €6,935
- Financial income +€925
up €925 (+455.2%), from €203 to €1,128
- Depreciation +€697
up €697 (+81.5%), from €854 to €1,551
- Financial charges +€513
up €513 (+38.1%), from €1,348 to €1,861
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 | €77,004 | €100,156 | +€23,152 | +30.1% |
| Fixed assets | 21/28 | €4,318 | €7,441 | +€3,124 | +72.3% |
| Tangible fixed assets | 22/27 | €2,318 | €5,441 | +€3,124 | +134.8% |
| Furniture and vehicles | 24 | €1,317 | €3,211 | +€1,894 | +143.8% |
| Other tangible fixed assets | 26 | €1,001 | €2,230 | +€1,230 | +122.9% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €72,686 | €92,715 | +€20,029 | +27.6% |
| Amounts receivable after more than one year | 29 | €40,000 | €75,000 | +€35,000 | +87.5% |
| Trade receivables | 290 | €40,000 | €75,000 | +€35,000 | +87.5% |
| Amounts receivable within one year | 40/41 | €25,440 | €13,637 | -€11,804 | -46.4% |
| Trade receivables | 40 | €25,440 | €13,637 | -€11,804 | -46.4% |
| Cash at bank and in hand | 54/58 | €7,246 | €3,182 | -€4,064 | -56.1% |
| Deferred charges and accrued income | 490/1 | - | €896 | +€896 | |
| Total equity and liabilities | 10/49 | €77,004 | €100,156 | +€23,152 | +30.1% |
| Equity | 10/15 | €58,702 | €59,436 | +€734 | +1.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €55,702 | €55,702 | = | 0.0% |
| Distributable reserves | 133 | €55,702 | €55,702 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €734 | +€734 | |
| Amounts payable | 17/49 | €18,302 | €40,720 | +€22,418 | +122.5% |
| Amounts payable within one year | 42/48 | €18,302 | €40,720 | +€22,418 | +122.5% |
| Trade debts | 44 | €2,023 | €1,573 | -€450 | -22.2% |
| Suppliers | 440/4 | €2,023 | €1,573 | -€450 | -22.2% |
| Taxes, remuneration and social security | 45 | €11,420 | €18,478 | +€7,058 | +61.8% |
| Taxes | 450/3 | €11,420 | €18,478 | +€7,058 | +61.8% |
| Other amounts payable | 47/48 | €4,859 | €20,670 | +€15,811 | +325.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €854 | €1,551 | +€697 | +81.5% |
| Other operating charges | 640/8 | €400 | €729 | +€330 | +82.5% |
| Gross operating margin | 9900 | €28,390 | €30,682 | +€2,293 | +8.1% |
| Operating profit (loss) | 9901 | €27,136 | €28,402 | +€1,266 | +4.7% |
| Financial income | 75/76B | €203 | €1,128 | +€925 | +455.2% |
| Recurring financial income | 75 | €203 | €1,128 | +€925 | +455.2% |
| Financial charges | 65/66B | €1,348 | €1,861 | +€513 | +38.1% |
| Recurring financial charges | 65 | €1,348 | €1,861 | +€513 | +38.1% |
| Profit (loss) for the period before taxes | 9903 | €25,991 | €27,669 | +€1,678 | +6.5% |
| Income taxes | 67/77 | €7,894 | €6,935 | -€959 | -12.2% |
| Profit (loss) for the period | 9904 | €18,097 | €20,734 | +€2,637 | +14.6% |
| Profit (loss) for the period to be appropriated | 9905 | €18,097 | €20,734 | +€2,637 | +14.6% |
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 29 September 2026 via checked.be.