BERENGER DIOT: 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.
BERENGER DIOT
Largest movements
- Tangible fixed assets -€25,828
down €25,828 (-8.9%), from €288,794 to €262,966
of which Furniture and vehicles: -€25,575
- Current investments -€18,307
down €18,307 (-50.8%), from €36,009 to €17,702
- Cash +€12,446
up €12,446 (+25.9%), from €48,135 to €60,581
mainly Net result for the year (+€98,006) and Other debts (+€37,315)
- Deferred charges and accrued income -€8,949
down €8,949 (-23.7%), from €37,811 to €28,862
- Receivables within one year -€5,318
down €5,318 (-48.2%), from €11,033 to €5,715
of which Other amounts receivable: -€5,318
- Profit (loss) carried forward -€53,994
down €53,994 (-47.9%), from €112,785 to €58,791
- Other debts +€37,315
up €37,315 (+58.4%), from €63,846 to €101,161
- Debts after one year -€28,264
down €28,264 (-13.2%), from €214,888 to €186,624
- Gross operating margin +€49,897
up €49,897 (+72.7%), from €68,635 to €118,532
- Depreciation -€25,226
down €25,226 (-47.6%), from €53,008 to €27,782
- Taxes +€14,399
up €14,399 (+535%), from €2,692 to €17,090
- Financial charges +€4,452
up €4,452 (+94.9%), from €4,693 to €9,145
- Financial income +€3,993
up €3,993 (+13.3%), from €29,999 to €33,992
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 | €431,782 | €385,827 | -€45,955 | -10.6% |
| Fixed assets | 21/28 | €298,794 | €272,966 | -€25,828 | -8.6% |
| Tangible fixed assets | 22/27 | €288,794 | €262,966 | -€25,828 | -8.9% |
| Land and buildings | 22 | €200,000 | €200,000 | = | 0.0% |
| Plant, machinery and equipment | 23 | €7,652 | €5,790 | -€1,862 | -24.3% |
| Furniture and vehicles | 24 | €81,142 | €55,567 | -€25,575 | -31.5% |
| Other tangible fixed assets | 26 | - | €1,610 | +€1,610 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €132,988 | €112,860 | -€20,128 | -15.1% |
| Amounts receivable within one year | 40/41 | €11,033 | €5,715 | -€5,318 | -48.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €11,033 | €5,715 | -€5,318 | -48.2% |
| Current investments | 50/53 | €36,009 | €17,702 | -€18,307 | -50.8% |
| Cash at bank and in hand | 54/58 | €48,135 | €60,581 | +€12,446 | +25.9% |
| Deferred charges and accrued income | 490/1 | €37,811 | €28,862 | -€8,949 | -23.7% |
| Total equity and liabilities | 10/49 | €431,782 | €385,827 | -€45,955 | -10.6% |
| Equity | 10/15 | €117,785 | €63,791 | -€53,994 | -45.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,785 | €58,791 | -€53,994 | -47.9% |
| Amounts payable | 17/49 | €313,997 | €322,036 | +€8,039 | +2.6% |
| Amounts payable after more than one year | 17 | €214,888 | €186,624 | -€28,264 | -13.2% |
| Financial debts | 170/4 | €214,888 | €186,624 | -€28,264 | -13.2% |
| Amounts payable within one year | 42/48 | €98,307 | €134,961 | +€36,655 | +37.3% |
| Current portion of amounts payable after more than one year | 42 | €25,667 | €28,264 | +€2,597 | +10.1% |
| Trade debts | 44 | €494 | €536 | +€43 | +8.6% |
| Suppliers | 440/4 | €494 | €536 | +€43 | +8.6% |
| Taxes, remuneration and social security | 45 | €8,300 | €5,000 | -€3,300 | -39.8% |
| Taxes | 450/3 | €8,300 | €5,000 | -€3,300 | -39.8% |
| Other amounts payable | 47/48 | €63,846 | €101,161 | +€37,315 | +58.4% |
| Accrued charges and deferred income | 492/3 | €802 | €450 | -€352 | -43.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,008 | €27,782 | -€25,226 | -47.6% |
| Other operating charges | 640/8 | €1,560 | €501 | -€1,059 | -67.9% |
| Gross operating margin | 9900 | €68,635 | €118,532 | +€49,897 | +72.7% |
| Operating profit (loss) | 9901 | €14,068 | €90,249 | +€76,181 | +542% |
| Financial income | 75/76B | €29,999 | €33,992 | +€3,993 | +13.3% |
| Recurring financial income | 75 | €29,999 | €33,992 | +€3,993 | +13.3% |
| Financial charges | 65/66B | €4,693 | €9,145 | +€4,452 | +94.9% |
| Recurring financial charges | 65 | €4,693 | €9,145 | +€4,452 | +94.9% |
| Profit (loss) for the period before taxes | 9903 | €39,374 | €115,096 | +€75,722 | +192% |
| Income taxes | 67/77 | €2,692 | €17,090 | +€14,399 | +535% |
| Profit (loss) for the period | 9904 | €36,683 | €98,006 | +€61,323 | +167% |
| Profit (loss) for the period to be appropriated | 9905 | €36,683 | €98,006 | +€61,323 | +167% |
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 18 October 2026 via checked.be.