BERFELA & CO: 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.
BERFELA & CO
Largest movements
- Cash +€32,974
up €32,974 (+11.9%), from €276,190 to €309,164
mainly Net result for the year (+€158,152) and Tax, wage and social debts (+€21,132)
- Receivables within one year +€16,810
up €16,810 (+10.9%), from €154,855 to €171,666
of which Other amounts receivable: +€36,799
- Profit (loss) carried forward +€158,152
up €158,152 (+60.7%), from €260,677 to €418,829
- Trade debts -€85,414
down €85,414 (-91.5%), from €93,369 to €7,955
- Other debts -€46,900
no longer reported in 2025 (was €46,900)
- Tax, wage and social debts +€21,132
up €21,132 (+209%), from €10,108 to €31,240
- Gross operating margin +€81,646
up €81,646 (+57.9%), from €141,053 to €222,699
- Taxes +€21,723
up €21,723 (+73.6%), from €29,517 to €51,240
- Other operating charges +€3,541
up €3,541 (+202%), from €1,756 to €5,297
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 | €447,024 | €493,926 | +€46,902 | +10.5% |
| Fixed assets | 21/28 | €11,284 | €7,378 | -€3,906 | -34.6% |
| Tangible fixed assets | 22/27 | €11,234 | €7,328 | -€3,906 | -34.8% |
| Plant, machinery and equipment | 23 | €6,793 | €2,070 | -€4,723 | -69.5% |
| Furniture and vehicles | 24 | €4,441 | €5,258 | +€817 | +18.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €435,740 | €486,548 | +€50,808 | +11.7% |
| Amounts receivable within one year | 40/41 | €154,855 | €171,666 | +€16,810 | +10.9% |
| Trade receivables | 40 | €80,475 | €60,486 | -€19,989 | -24.8% |
| Other amounts receivable | 41 | €74,380 | €111,179 | +€36,799 | +49.5% |
| Cash at bank and in hand | 54/58 | €276,190 | €309,164 | +€32,974 | +11.9% |
| Deferred charges and accrued income | 490/1 | €4,695 | €5,718 | +€1,024 | +21.8% |
| Total equity and liabilities | 10/49 | €447,024 | €493,926 | +€46,902 | +10.5% |
| Equity | 10/15 | €281,137 | €439,289 | +€158,152 | +56.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €260,677 | €418,829 | +€158,152 | +60.7% |
| Amounts payable | 17/49 | €165,887 | €54,637 | -€111,250 | -67.1% |
| Amounts payable within one year | 42/48 | €165,887 | €54,637 | -€111,250 | -67.1% |
| Current portion of amounts payable after more than one year | 42 | €15,501 | €15,432 | -€69 | -0.4% |
| Financial debts | 43 | €10 | €10 | = | 0.0% |
| Credit institutions | 430/8 | €10 | €10 | = | 0.0% |
| Trade debts | 44 | €93,369 | €7,955 | -€85,414 | -91.5% |
| Suppliers | 440/4 | €93,369 | €7,955 | -€85,414 | -91.5% |
| Taxes, remuneration and social security | 45 | €10,108 | €31,240 | +€21,132 | +209% |
| Taxes | 450/3 | €10,108 | €31,240 | +€21,132 | +209% |
| Other amounts payable | 47/48 | €46,900 | - | -€46,900 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,799 | €7,304 | -€495 | -6.4% |
| Other operating charges | 640/8 | €1,756 | €5,297 | +€3,541 | +202% |
| Gross operating margin | 9900 | €141,053 | €222,699 | +€81,646 | +57.9% |
| Operating profit (loss) | 9901 | €131,498 | €210,099 | +€78,601 | +59.8% |
| Financial income | 75/76B | €9 | €120 | +€112 | +1,291% |
| Recurring financial income | 75 | €9 | €120 | +€112 | +1,291% |
| Financial charges | 65/66B | €1,439 | €827 | -€612 | -42.5% |
| Recurring financial charges | 65 | €1,439 | €827 | -€612 | -42.5% |
| Profit (loss) for the period before taxes | 9903 | €130,067 | €209,392 | +€79,325 | +61.0% |
| Income taxes | 67/77 | €29,517 | €51,240 | +€21,723 | +73.6% |
| Profit (loss) for the period | 9904 | €100,550 | €158,152 | +€57,602 | +57.3% |
| Profit (loss) for the period to be appropriated | 9905 | €100,550 | €158,152 | +€57,602 | +57.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.