BereVini Group: 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.
BereVini Group
Largest movements
- Cash +€4,805
up €4,805 (+29.4%), from €16,360 to €21,165
mainly Depreciation (+€2,030) and Receivables within one year (+€1,818)
- Receivables within one year -€1,818
down €1,818 (-25.2%), from €7,213 to €5,395
- Stocks and contracts +€727
up €727 (+9.9%), from €7,349 to €8,076
- Formation expenses -€478
down €478 (-49.3%), from €968 to €491
- Tax, wage and social debts +€1,544
up €1,544 (+146%), from €1,055 to €2,599
- Reserves +€780
up €780 (+104%), from €751 to €1,530
- Trade debts +€744
up €744 (+2.7%), from €27,257 to €28,001
- Gross operating margin +€980
up €980 (+25.6%), from €3,829 to €4,809
- Depreciation +€729
up €729 (+56.1%), from €1,301 to €2,030
- Financial charges +€227
up €227 (+16.6%), from €1,371 to €1,598
- Taxes -€98
down €98 (-19.4%), from €506 to €408
- Financial income -€92
down €92 (-93.4%), from €99 to €6
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 | €36,429 | €39,565 | +€3,135 | +8.6% |
| Formation expenses | 20 | €968 | €491 | -€478 | -49.3% |
| Fixed assets | 21/28 | €3,234 | €3,201 | -€32 | -1.0% |
| Tangible fixed assets | 22/27 | €3,234 | €3,201 | -€32 | -1.0% |
| Plant, machinery and equipment | 23 | - | €1,324 | +€1,324 | |
| Furniture and vehicles | 24 | €3,234 | €1,877 | -€1,357 | -42.0% |
| Current assets | 29/58 | €32,227 | €35,873 | +€3,645 | +11.3% |
| Stocks and contracts in progress | 3 | €7,349 | €8,076 | +€727 | +9.9% |
| Stocks | 30/36 | €7,349 | €8,076 | +€727 | +9.9% |
| Amounts receivable within one year | 40/41 | €7,213 | €5,395 | -€1,818 | -25.2% |
| Trade receivables | 40 | €7,213 | €5,395 | -€1,818 | -25.2% |
| Cash at bank and in hand | 54/58 | €16,360 | €21,165 | +€4,805 | +29.4% |
| Deferred charges and accrued income | 490/1 | €1,305 | €1,237 | -€69 | -5.3% |
| Total equity and liabilities | 10/49 | €36,429 | €39,565 | +€3,135 | +8.6% |
| Equity | 10/15 | €2,751 | €3,530 | +€780 | +28.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €751 | €1,530 | +€780 | +104% |
| Distributable reserves | 133 | €751 | €1,530 | +€780 | +104% |
| Amounts payable | 17/49 | €33,679 | €36,034 | +€2,356 | +7.0% |
| Amounts payable within one year | 42/48 | €33,679 | €36,034 | +€2,356 | +7.0% |
| Trade debts | 44 | €27,257 | €28,001 | +€744 | +2.7% |
| Suppliers | 440/4 | €27,257 | €28,001 | +€744 | +2.7% |
| Taxes, remuneration and social security | 45 | €1,055 | €2,599 | +€1,544 | +146% |
| Taxes | 450/3 | €1,055 | €2,599 | +€1,544 | +146% |
| Other amounts payable | 47/48 | €5,367 | €5,435 | +€68 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €2,030 | +€729 | +56.1% |
| Gross operating margin | 9900 | €3,829 | €4,809 | +€980 | +25.6% |
| Operating profit (loss) | 9901 | €2,528 | €2,779 | +€251 | +9.9% |
| Financial income | 75/76B | €99 | €6 | -€92 | -93.4% |
| Recurring financial income | 75 | €99 | €6 | -€92 | -93.4% |
| Financial charges | 65/66B | €1,371 | €1,598 | +€227 | +16.6% |
| Recurring financial charges | 65 | €1,371 | €1,598 | +€227 | +16.6% |
| Profit (loss) for the period before taxes | 9903 | €1,256 | €1,187 | -€69 | -5.5% |
| Income taxes | 67/77 | €506 | €408 | -€98 | -19.4% |
| Profit (loss) for the period | 9904 | €751 | €780 | +€29 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €751 | €780 | +€29 | +3.9% |
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.