BERFINE: 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.
BERFINE
Largest movements
- Cash +€18,900
up €18,900 (+71.8%), from €26,311 to €45,210
mainly Depreciation (+€10,410) and Tax, wage and social debts (+€7,510)
- Tangible fixed assets -€3,257
down €3,257 (-11.4%), from €28,495 to €25,238
of which Furniture and vehicles: -€3,051
- Tax, wage and social debts +€7,510
up €7,510 (+96.6%), from €7,771 to €15,281
of which Remuneration and social security: +€5,269
- Profit (loss) carried forward +€7,334
up €7,334 (+20.2%), from €36,223 to €43,557
- Trade debts +€1,370
up €1,370 (+21.9%), from €6,254 to €7,624
- Staff costs +€10,439
up €10,439 (+591%), from €1,767 to €12,207
- Gross operating margin +€2,533
up €2,533 (+5.1%), from €49,584 to €52,117
- Depreciation +€1,809
up €1,809 (+21.0%), from €8,601 to €10,410
- Financial charges +€1,590
up €1,590 (+22.8%), from €6,961 to €8,550
- Other operating charges +€1,434
up €1,434 (+11.9%), from €12,041 to €13,475
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 | €71,260 | €86,921 | +€15,661 | +22.0% |
| Fixed assets | 21/28 | €38,321 | €35,064 | -€3,257 | -8.5% |
| Tangible fixed assets | 22/27 | €28,495 | €25,238 | -€3,257 | -11.4% |
| Furniture and vehicles | 24 | €25,486 | €22,434 | -€3,051 | -12.0% |
| Other tangible fixed assets | 26 | €3,010 | €2,804 | -€206 | -6.8% |
| Financial fixed assets | 28 | €9,826 | €9,826 | = | 0.0% |
| Current assets | 29/58 | €32,939 | €51,858 | +€18,919 | +57.4% |
| Stocks and contracts in progress | 3 | €6,628 | €6,097 | -€532 | -8.0% |
| Stocks | 30/36 | €6,628 | €6,097 | -€532 | -8.0% |
| Amounts receivable within one year | 40/41 | - | €551 | +€551 | |
| Trade receivables | 40 | - | €551 | +€551 | |
| Cash at bank and in hand | 54/58 | €26,311 | €45,210 | +€18,900 | +71.8% |
| Total equity and liabilities | 10/49 | €71,260 | €86,921 | +€15,661 | +22.0% |
| Equity | 10/15 | €56,683 | €64,017 | +€7,334 | +12.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €36,223 | €43,557 | +€7,334 | +20.2% |
| Amounts payable | 17/49 | €14,577 | €22,905 | +€8,327 | +57.1% |
| Amounts payable within one year | 42/48 | €14,577 | €22,905 | +€8,327 | +57.1% |
| Trade debts | 44 | €6,254 | €7,624 | +€1,370 | +21.9% |
| Suppliers | 440/4 | €6,254 | €7,624 | +€1,370 | +21.9% |
| Taxes, remuneration and social security | 45 | €7,771 | €15,281 | +€7,510 | +96.6% |
| Taxes | 450/3 | €2,340 | €4,581 | +€2,241 | +95.7% |
| Remuneration and social security | 454/9 | €5,430 | €10,699 | +€5,269 | +97.0% |
| Other amounts payable | 47/48 | €552 | - | -€552 | |
| Remuneration, social security and pensions | 62 | €1,767 | €12,207 | +€10,439 | +591% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,601 | €10,410 | +€1,809 | +21.0% |
| Other operating charges | 640/8 | €12,041 | €13,475 | +€1,434 | +11.9% |
| Gross operating margin | 9900 | €49,584 | €52,117 | +€2,533 | +5.1% |
| Operating profit (loss) | 9901 | €27,175 | €16,025 | -€11,149 | -41.0% |
| Financial charges | 65/66B | €6,961 | €8,550 | +€1,590 | +22.8% |
| Recurring financial charges | 65 | €6,961 | €8,550 | +€1,590 | +22.8% |
| Profit (loss) for the period before taxes | 9903 | €20,214 | €7,475 | -€12,739 | -63.0% |
| Income taxes | 67/77 | €218 | €141 | -€77 | -35.4% |
| Profit (loss) for the period | 9904 | €19,996 | €7,334 | -€12,662 | -63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €19,996 | €7,334 | -€12,662 | -63.3% |
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 13 October 2026 via checked.be.