BERGER ANNICK: what changed
Two fiscal 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.
BERGER ANNICK
Largest movements
- Cash +€38,851
up €38,851 (+26.0%), from €149,446 to €188,297
mainly Net result for the year (+€79,022) and Short-term financial debts (+€3,450)
- Receivables within one year +€20,839
up €20,839 (+11.7%), from €177,763 to €198,602
- Deferred charges and accrued income +€11,615
up €11,615 (+11.8%), from €98,625 to €110,240
- Reserves +€78,000
up €78,000 (+27.9%), from €279,360 to €357,360
of which Distributable reserves: +€78,000
- Trade debts -€8,299
down €8,299 (-94.7%), from €8,766 to €467
- Accrued charges and deferred income -€7,035
down €7,035 (-54.2%), from €12,990 to €5,955
- Gross operating margin +€12,306
up €12,306 (+11.9%), from €103,761 to €116,067
- Taxes +€3,550
up €3,550 (+12.1%), from €29,356 to €32,906
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.
Cash bridge derived
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 | €428,575 | €499,099 | +€70,523 | +16.5% |
| Fixed assets | 21/28 | €2,741 | €1,959 | -€782 | -28.5% |
| Tangible fixed assets | 22/27 | €2,691 | €1,909 | -€782 | -29.1% |
| Furniture and vehicles | 24 | €2,691 | €1,909 | -€782 | -29.1% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €425,834 | €497,139 | +€71,305 | +16.7% |
| Amounts receivable within one year | 40/41 | €177,763 | €198,602 | +€20,839 | +11.7% |
| Other amounts receivable | 41 | €177,763 | €198,602 | +€20,839 | +11.7% |
| Cash at bank and in hand | 54/58 | €149,446 | €188,297 | +€38,851 | +26.0% |
| Deferred charges and accrued income | 490/1 | €98,625 | €110,240 | +€11,615 | +11.8% |
| Total equity and liabilities | 10/49 | €428,575 | €499,099 | +€70,523 | +16.5% |
| Equity | 10/15 | €380,686 | €459,708 | +€79,022 | +20.8% |
| Contributions | 10/11 | €12,405 | €12,405 | = | 0.0% |
| Reserves | 13 | €279,360 | €357,360 | +€78,000 | +27.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €277,500 | €355,500 | +€78,000 | +28.1% |
| Profit (loss) carried forward | 14 | €88,921 | €89,943 | +€1,022 | +1.1% |
| Amounts payable | 17/49 | €47,889 | €39,390 | -€8,499 | -17.7% |
| Amounts payable within one year | 42/48 | €34,899 | €33,435 | -€1,464 | -4.2% |
| Financial debts | 43 | €4,777 | €8,227 | +€3,450 | +72.2% |
| Other loans | 439 | €4,777 | €8,227 | +€3,450 | +72.2% |
| Trade debts | 44 | €8,766 | €467 | -€8,299 | -94.7% |
| Suppliers | 440/4 | €8,766 | €467 | -€8,299 | -94.7% |
| Taxes, remuneration and social security | 45 | €21,356 | €24,741 | +€3,385 | +15.8% |
| Taxes | 450/3 | €19,356 | €17,741 | -€1,615 | -8.3% |
| Remuneration and social security | 454/9 | €2,000 | €7,000 | +€5,000 | +250.0% |
| Accrued charges and deferred income | 492/3 | €12,990 | €5,955 | -€7,035 | -54.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €753 | €782 | +€29 | +3.9% |
| Other operating charges | 640/8 | €1,158 | €1,073 | -€84 | -7.3% |
| Gross operating margin | 9900 | €103,761 | €116,067 | +€12,306 | +11.9% |
| Operating profit (loss) | 9901 | €101,850 | €114,211 | +€12,362 | +12.1% |
| Financial income | 75/76B | €170 | €728 | +€559 | +329.0% |
| Recurring financial income | 75 | €170 | €728 | +€559 | +329.0% |
| Financial charges | 65/66B | €2,732 | €3,011 | +€279 | +10.2% |
| Recurring financial charges | 65 | €2,732 | €3,011 | +€279 | +10.2% |
| Profit (loss) for the period before taxes | 9903 | €99,287 | €111,929 | +€12,641 | +12.7% |
| Income taxes | 67/77 | €29,356 | €32,906 | +€3,550 | +12.1% |
| Profit (loss) for the period | 9904 | €69,931 | €79,022 | +€9,091 | +13.0% |
| Profit (loss) for the period to be appropriated | 9905 | €69,931 | €79,022 | +€9,091 | +13.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.