BERIGIS: 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.
BERIGIS
Largest movements
- Tangible fixed assets -€98,654
down €98,654 (-19.8%), from €497,772 to €399,118
of which Leasing and similar rights: -€98,261
- Cash +€66,684
up €66,684 (+35.6%), from €187,339 to €254,023
mainly Depreciation (+€98,654) and Net result for the year (+€22,653)
- Current portion of long-term debt -€41,587
no longer reported in 2025 (was €41,587)
- Revaluation surpluses -€29,038
down €29,038 (-16.7%), from €174,231 to €145,193
- Reserves +€29,038
up €29,038 (+8.3%), from €351,225 to €380,263
of which Distributable reserves: +€29,038
- Profit (loss) carried forward +€22,653
up €22,653 (+267.7%), from €8,463 to €31,116
- Other debts -€11,244
no longer reported in 2025 (was €11,244)
- Gross operating margin +€27,941
up €27,941 (+22.7%), from €122,914 to €150,855
- Turnover +€26,885
up €26,885 (+16.5%), from €163,215 to €190,100
- Financial charges +€5,100
up €5,100 (+48.7%), from €10,480 to €15,580
- Taxes +€4,752
up €4,752 (+40.9%), from €11,614 to €16,366
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 | €701,196 | €665,847 | -€35,349 | -5.0% |
| Fixed assets | 21/28 | €497,772 | €399,118 | -€98,654 | -19.8% |
| Tangible fixed assets | 22/27 | €497,772 | €399,118 | -€98,654 | -19.8% |
| Plant, machinery and equipment | 23 | €1,896 | €1,503 | -€393 | -20.7% |
| Leasing and similar rights | 25 | €495,876 | €397,615 | -€98,261 | -19.8% |
| Current assets | 29/58 | €203,424 | €266,729 | +€63,305 | +31.1% |
| Amounts receivable within one year | 40/41 | €16,085 | €12,523 | -€3,562 | -22.1% |
| Trade receivables | 40 | €10,555 | €7,273 | -€3,282 | -31.1% |
| Other amounts receivable | 41 | €5,530 | €5,250 | -€280 | -5.1% |
| Cash at bank and in hand | 54/58 | €187,339 | €254,023 | +€66,684 | +35.6% |
| Deferred charges and accrued income | 490/1 | - | €183 | +€183 | |
| Total equity and liabilities | 10/49 | €701,196 | €665,847 | -€35,349 | -5.0% |
| Equity | 10/15 | €611,460 | €630,661 | +€19,201 | +3.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €174,231 | €145,193 | -€29,038 | -16.7% |
| Reserves | 13 | €351,225 | €380,263 | +€29,038 | +8.3% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €345,075 | €374,113 | +€29,038 | +8.4% |
| Profit (loss) carried forward | 14 | €8,463 | €31,116 | +€22,653 | +267.7% |
| Investment grants | 15 | €16,041 | €12,589 | -€3,452 | -21.5% |
| Amounts payable | 17/49 | €89,736 | €35,186 | -€54,550 | -60.8% |
| Amounts payable within one year | 42/48 | €86,119 | €35,186 | -€50,933 | -59.1% |
| Current portion of amounts payable after more than one year | 42 | €41,587 | - | -€41,587 | |
| Trade debts | 44 | €32,549 | €32,261 | -€288 | -0.9% |
| Suppliers | 440/4 | €32,549 | €32,261 | -€288 | -0.9% |
| Taxes, remuneration and social security | 45 | €739 | €2,925 | +€2,186 | +295.8% |
| Taxes | 450/3 | €739 | €2,925 | +€2,186 | +295.8% |
| Other amounts payable | 47/48 | €11,244 | - | -€11,244 | |
| Accrued charges and deferred income | 492/3 | €3,617 | - | -€3,617 | |
| Turnover | 70 | €163,215 | €190,100 | +€26,885 | +16.5% |
| Non-recurring operating income | 76A | - | €102 | +€102 | |
| Goods, raw materials, services and sundry goods | 60/61 | €40,301 | €39,346 | -€955 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98,653 | €98,654 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,030 | €1,060 | +€30 | +2.9% |
| Gross operating margin | 9900 | €122,914 | €150,855 | +€27,941 | +22.7% |
| Operating profit (loss) | 9901 | €23,231 | €51,141 | +€27,910 | +120.1% |
| Financial income | 75/76B | €4,666 | €3,458 | -€1,208 | -25.9% |
| Recurring financial income | 75 | €4,666 | €3,458 | -€1,208 | -25.9% |
| Financial charges | 65/66B | €10,480 | €15,580 | +€5,100 | +48.7% |
| Recurring financial charges | 65 | €10,480 | €15,580 | +€5,100 | +48.7% |
| Profit (loss) for the period before taxes | 9903 | €17,417 | €39,019 | +€21,602 | +124.0% |
| Income taxes | 67/77 | €11,614 | €16,366 | +€4,752 | +40.9% |
| Profit (loss) for the period | 9904 | €5,803 | €22,653 | +€16,850 | +290.4% |
| Profit (loss) for the period to be appropriated | 9905 | €5,803 | €22,653 | +€16,850 | +290.4% |
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 10 October 2026 via checked.be.