BERIM: 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.
What changed
BERIM
NACE 68.203, Renting and operating of own or leased non-residential real estate, excluding land
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€37,681
2024 · €18,679+€19,003
Equity
€700,329
2024 · €692,648+€7,681
Cash
€4,767
2024 · €9,158-€4,390
Balance sheet total
€1.9m
2024 · €1.9m-€21,401
Largest movements
Assets
- Tangible fixed assets -€47,427
down €47,427 (-2.6%), from €1.8m to €1.8m
of which Land and buildings: -€46,794
- Receivables within one year +€25,463
up €25,463 (+24.8%), from €102,578 to €128,041
Equity and liabilities
- Debts after one year -€48,301
down €48,301 (-9.1%), from €529,890 to €481,588
- Other debts +€27,788
up €27,788 (+5.6%), from €493,645 to €521,433
- Profit (loss) carried forward +€23,191
up €23,191 (+50.8%), from -€45,671 to -€22,480
Income statement
- Gross operating margin +€8,793
up €8,793 (+8.3%), from €106,260 to €115,053
- Taxes -€4,825
down €4,825 (-30.9%), from €15,621 to €10,796
- Depreciation -€3,343
down €3,343 (-6.0%), from €55,359 to €52,016
- Other operating charges -€1,164
down €1,164 (-9.5%), from €12,264 to €11,100
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.
Result 2024
€18,679
Gross operating margin
+€8,793
Depreciation
+€3,343
Other operating charges
+€1,164
Financial income
-€22
Financial charges
+€900
Taxes
+€4,825
Result 2025
€37,681
raises the resultlowers the result
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.
From operations
+€77,805
Investment
-€4,589
Financing
-€77,606
Cash 2024
€9,158
From operations (derived)
+€77,805
Net result for the year
+€37,681
Depreciation
+€52,016
Receivables within one year
-€25,463
Deferred charges and accrued income
-€4,953
Provisions
-€5,170
Trade debts
+€5,813
Tax, wage and social debts
-€9,514
Advances received
+€4,705
Other debts
+€27,788
Accrued charges and deferred income
-€5,098
Investment (derived)
-€4,589
Investment in fixed assets (net)
-€4,589
Financing
-€77,606
Debts after one year
-€48,301
Current portion of long-term debt
+€695
Contributions, distributions and other
-€30,000
Cash 2025
€4,767
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,934,898 | €1,913,497 | -€21,401 | -1.1% |
| Fixed assets | 21/28 | €1,821,741 | €1,774,314 | -€47,427 | -2.6% |
| Tangible fixed assets | 22/27 | €1,821,741 | €1,774,314 | -€47,427 | -2.6% |
| Land and buildings | 22 | €1,817,842 | €1,771,048 | -€46,794 | -2.6% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | 0.0% |
| Furniture and vehicles | 24 | €3,899 | €3,267 | -€632 | -16.2% |
| Current assets | 29/58 | €113,157 | €139,182 | +€26,025 | +23.0% |
| Amounts receivable within one year | 40/41 | €102,578 | €128,041 | +€25,463 | +24.8% |
| Other amounts receivable | 41 | €102,578 | €128,041 | +€25,463 | +24.8% |
| Cash at bank and in hand | 54/58 | €9,158 | €4,767 | -€4,390 | -47.9% |
| Deferred charges and accrued income | 490/1 | €1,421 | €6,374 | +€4,953 | +349% |
| Total equity and liabilities | 10/49 | €1,934,898 | €1,913,497 | -€21,401 | -1.1% |
| Equity | 10/15 | €692,648 | €700,329 | +€7,681 | +1.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Revaluation surpluses | 12 | €65,635 | €65,635 | = | 0.0% |
| Reserves | 13 | €611,183 | €595,674 | -€15,509 | -2.5% |
| Tax-exempt reserves | 132 | €393,625 | €378,116 | -€15,509 | -3.9% |
| Distributable reserves | 133 | €217,558 | €217,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,671 | -€22,480 | +€23,191 | +50.8% |
| Provisions and deferred taxes | 16 | €131,208 | €126,039 | -€5,170 | -3.9% |
| Deferred taxes | 168 | €131,208 | €126,039 | -€5,170 | -3.9% |
| Amounts payable | 17/49 | €1,111,042 | €1,087,129 | -€23,913 | -2.2% |
| Amounts payable after more than one year | 17 | €529,890 | €481,588 | -€48,301 | -9.1% |
| Financial debts | 170/4 | €529,890 | €481,588 | -€48,301 | -9.1% |
| Amounts payable within one year | 42/48 | €567,868 | €597,355 | +€29,487 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €47,606 | €48,301 | +€695 | +1.5% |
| Trade debts | 44 | €6,414 | €12,227 | +€5,813 | +90.6% |
| Suppliers | 440/4 | €6,414 | €12,227 | +€5,813 | +90.6% |
| Advances received on contracts in progress | 46 | €7,595 | €12,300 | +€4,705 | +61.9% |
| Taxes, remuneration and social security | 45 | €12,608 | €3,094 | -€9,514 | -75.5% |
| Taxes | 450/3 | €12,608 | €3,094 | -€9,514 | -75.5% |
| Other amounts payable | 47/48 | €493,645 | €521,433 | +€27,788 | +5.6% |
| Accrued charges and deferred income | 492/3 | €13,284 | €8,186 | -€5,098 | -38.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,359 | €52,016 | -€3,343 | -6.0% |
| Other operating charges | 640/8 | €12,264 | €11,100 | -€1,164 | -9.5% |
| Gross operating margin | 9900 | €106,260 | €115,053 | +€8,793 | +8.3% |
| Operating profit (loss) | 9901 | €38,638 | €51,937 | +€13,300 | +34.4% |
| Financial income | 75/76B | €43 | €21 | -€22 | -52.2% |
| Recurring financial income | 75 | €43 | €21 | -€22 | -52.2% |
| Financial charges | 65/66B | €9,551 | €8,651 | -€900 | -9.4% |
| Recurring financial charges | 65 | €9,551 | €8,651 | -€900 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €29,130 | €43,307 | +€14,177 | +48.7% |
| Transfer from deferred taxes | 780 | €5,170 | €5,170 | = | 0.0% |
| Income taxes | 67/77 | €15,621 | €10,796 | -€4,825 | -30.9% |
| Profit (loss) for the period | 9904 | €18,679 | €37,681 | +€19,003 | +102% |
| Transfer from tax-exempt reserves | 789 | €15,509 | €15,509 | -€0 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €34,188 | €53,191 | +€19,003 | +55.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.