BERICA: 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.
BERICA
Largest movements
- Tangible fixed assets +€686,819
up €686,819 (+183.5%), from €374,193 to €1.1m
of which Land and buildings: +€684,141
- Receivables within one year +€29,796
up €29,796 (+22.4%), from €132,992 to €162,787
of which Other amounts receivable: +€30,109
- Revaluation surpluses +€692,903
new in 2025: €692,903
- Trade debts +€82,731
up €82,731 (+258.4%), from €32,015 to €114,747
- Other debts -€28,939
down €28,939 (-6.3%), from €455,929 to €426,990
- Profit (loss) carried forward -€21,486
down €21,486 (-140.0%), from -€15,349 to -€36,836
- Gross operating margin -€45,863
down €45,863, from €45,165 to -€698
- Taxes -€7,754
down €7,754 (-100.0%), from €7,754 to €0
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 | €519,991 | €1,237,942 | +€717,951 | +138.1% |
| Fixed assets | 21/28 | €374,193 | €1,061,012 | +€686,819 | +183.5% |
| Tangible fixed assets | 22/27 | €374,193 | €1,061,012 | +€686,819 | +183.5% |
| Land and buildings | 22 | €370,477 | €1,054,618 | +€684,141 | +184.7% |
| Plant, machinery and equipment | 23 | €3,716 | €4,484 | +€768 | +20.7% |
| Furniture and vehicles | 24 | - | €1,910 | +€1,910 | |
| Current assets | 29/58 | €145,798 | €176,930 | +€31,132 | +21.4% |
| Stocks and contracts in progress | 3 | €1,028 | €0 | -€1,028 | -100.0% |
| Stocks | 30/36 | €1,028 | €0 | -€1,028 | -100.0% |
| Amounts receivable within one year | 40/41 | €132,992 | €162,787 | +€29,796 | +22.4% |
| Trade receivables | 40 | €65,545 | €65,231 | -€314 | -0.5% |
| Other amounts receivable | 41 | €67,446 | €97,556 | +€30,109 | +44.6% |
| Cash at bank and in hand | 54/58 | €5,005 | €7,673 | +€2,667 | +53.3% |
| Deferred charges and accrued income | 490/1 | €6,773 | €6,470 | -€303 | -4.5% |
| Total equity and liabilities | 10/49 | €519,991 | €1,237,942 | +€717,951 | +138.1% |
| Equity | 10/15 | €24,293 | €695,711 | +€671,417 | +2763.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Revaluation surpluses | 12 | - | €692,903 | +€692,903 | |
| Reserves | 13 | €21,043 | €21,043 | = | 0.0% |
| Distributable reserves | 133 | €21,043 | €21,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,349 | -€36,836 | -€21,486 | -140.0% |
| Amounts payable | 17/49 | €495,698 | €542,232 | +€46,534 | +9.4% |
| Amounts payable within one year | 42/48 | €495,698 | €541,795 | +€46,097 | +9.3% |
| Trade debts | 44 | €32,015 | €114,747 | +€82,731 | +258.4% |
| Suppliers | 440/4 | €32,015 | €114,747 | +€82,731 | +258.4% |
| Taxes, remuneration and social security | 45 | €7,754 | €58 | -€7,695 | -99.2% |
| Taxes | 450/3 | €7,754 | €58 | -€7,695 | -99.2% |
| Other amounts payable | 47/48 | €455,929 | €426,990 | -€28,939 | -6.3% |
| Accrued charges and deferred income | 492/3 | - | €436 | +€436 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,993 | €9,973 | -€20 | -0.2% |
| Other operating charges | 640/8 | €10,704 | €10,784 | +€80 | +0.8% |
| Gross operating margin | 9900 | €45,165 | -€698 | -€45,863 | |
| Operating profit (loss) | 9901 | €24,468 | -€21,455 | -€45,923 | |
| Financial charges | 65/66B | €28 | €32 | +€4 | +13.3% |
| Recurring financial charges | 65 | €28 | €32 | +€4 | +13.3% |
| Profit (loss) for the period before taxes | 9903 | €24,440 | -€21,486 | -€45,927 | |
| Income taxes | 67/77 | €7,754 | €0 | -€7,754 | -100.0% |
| Profit (loss) for the period | 9904 | €16,687 | -€21,486 | -€38,173 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,687 | -€21,486 | -€38,173 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.