BERFU: 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.
BERFU
Largest movements
- Cash +€15,442
up €15,442 (+30.8%), from €50,084 to €65,527
mainly Net result for the year (+€21,051) and Depreciation (+€1,898)
- Tangible fixed assets -€1,898
down €1,898 (-28.5%), from €6,671 to €4,773
of which Plant, machinery and equipment: -€1,474
- Receivables within one year -€1,206
down €1,206 (-4.8%), from €25,248 to €24,042
of which Other amounts receivable: -€1,206
- Deferred charges and accrued income +€1,040
up €1,040 (+222.2%), from €468 to €1,509
- Profit (loss) carried forward +€21,051
up €21,051 (+41.9%), from €50,199 to €71,250
- Tax, wage and social debts -€6,464
down €6,464 (-31.3%), from €20,658 to €14,194
of which Remuneration and social security: -€3,354
- Trade debts -€1,209
down €1,209 (-18.0%), from €6,722 to €5,513
- Gross operating margin +€17,702
up €17,702 (+31.5%), from €56,137 to €73,840
- Staff costs +€10,433
up €10,433 (+33.3%), from €31,375 to €41,808
- Taxes +€1,243
up €1,243 (+26.9%), from €4,626 to €5,868
- Other operating charges +€1,011
up €1,011 (+95.5%), from €1,059 to €2,070
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €84,400 | €97,778 | +€13,378 | +15.9% |
| Fixed assets | 21/28 | €7,921 | €6,023 | -€1,898 | -24.0% |
| Tangible fixed assets | 22/27 | €6,671 | €4,773 | -€1,898 | -28.5% |
| Plant, machinery and equipment | 23 | €6,246 | €4,773 | -€1,474 | -23.6% |
| Furniture and vehicles | 24 | €425 | - | -€425 | |
| Financial fixed assets | 28 | €1,250 | €1,250 | = | 0.0% |
| Current assets | 29/58 | €76,479 | €91,755 | +€15,277 | +20.0% |
| Stocks and contracts in progress | 3 | €678 | €678 | = | 0.0% |
| Stocks | 30/36 | €678 | €678 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,248 | €24,042 | -€1,206 | -4.8% |
| Trade receivables | 40 | €7,998 | €7,998 | = | 0.0% |
| Other amounts receivable | 41 | €17,250 | €16,044 | -€1,206 | -7.0% |
| Cash at bank and in hand | 54/58 | €50,084 | €65,527 | +€15,442 | +30.8% |
| Deferred charges and accrued income | 490/1 | €468 | €1,509 | +€1,040 | +222.2% |
| Total equity and liabilities | 10/49 | €84,400 | €97,778 | +€13,378 | +15.9% |
| Equity | 10/15 | €57,020 | €78,071 | +€21,051 | +36.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €620 | €620 | = | 0.0% |
| Non-distributable reserves | 130/1 | €620 | €620 | = | 0.0% |
| Reserves not available under the articles | 1311 | €620 | €620 | = | 0.0% |
| Profit (loss) carried forward | 14 | €50,199 | €71,250 | +€21,051 | +41.9% |
| Amounts payable | 17/49 | €27,380 | €19,707 | -€7,672 | -28.0% |
| Amounts payable within one year | 42/48 | €27,380 | €19,707 | -€7,672 | -28.0% |
| Trade debts | 44 | €6,722 | €5,513 | -€1,209 | -18.0% |
| Suppliers | 440/4 | €6,722 | €5,513 | -€1,209 | -18.0% |
| Taxes, remuneration and social security | 45 | €20,658 | €14,194 | -€6,464 | -31.3% |
| Taxes | 450/3 | €15,787 | €12,677 | -€3,110 | -19.7% |
| Remuneration and social security | 454/9 | €4,871 | €1,517 | -€3,354 | -68.8% |
| Remuneration, social security and pensions | 62 | €31,375 | €41,808 | +€10,433 | +33.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,942 | €1,898 | -€44 | -2.3% |
| Other operating charges | 640/8 | €1,059 | €2,070 | +€1,011 | +95.5% |
| Gross operating margin | 9900 | €56,137 | €73,840 | +€17,702 | +31.5% |
| Operating profit (loss) | 9901 | €21,761 | €28,064 | +€6,303 | +29.0% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €513 | €1,189 | +€676 | +131.9% |
| Recurring financial charges | 65 | €513 | €1,189 | +€676 | +131.9% |
| Profit (loss) for the period before taxes | 9903 | €21,248 | €26,919 | +€5,671 | +26.7% |
| Income taxes | 67/77 | €4,626 | €5,868 | +€1,243 | +26.9% |
| Profit (loss) for the period | 9904 | €16,623 | €21,051 | +€4,428 | +26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €16,623 | €21,051 | +€4,428 | +26.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.