BERIMMO: 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.
BERIMMO
Largest movements
- Cash -€9,211
down €9,211 (-29.8%), from €30,873 to €21,662
mainly Net result for the year (-€9,280) and Accrued charges and deferred income (-€2,880)
- Receivables within one year -€2,890
down €2,890 (-29.2%), from €9,883 to €6,993
of which Other amounts receivable: -€2,890
- Profit (loss) carried forward -€9,281
down €9,281 (-64.1%), from -€14,468 to -€23,749
- Accrued charges and deferred income -€2,880
no longer reported in 2025 (was €2,880)
- Purchases and services -€18,600
no longer reported in 2025 (was €18,600)
- Turnover -€9,893
no longer reported in 2025 (was €9,893)
- Gross operating margin +€4,078
up €4,078 (+46.8%), from -€8,707 to -€4,629
- Staff costs -€535
down €535 (-39.1%), from €1,369 to €834
- Financial charges -€492
down €492 (-81.2%), from €606 to €114
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 | €146,760 | €135,015 | -€11,745 | -8.0% |
| Fixed assets | 21/28 | €51,004 | €50,725 | -€279 | -0.5% |
| Tangible fixed assets | 22/27 | €51,004 | €50,725 | -€279 | -0.5% |
| Land and buildings | 22 | €51,004 | €50,725 | -€279 | -0.5% |
| Current assets | 29/58 | €95,756 | €84,290 | -€11,466 | -12.0% |
| Amounts receivable after more than one year | 29 | €55,000 | €55,000 | = | 0.0% |
| Other amounts receivable | 291 | €55,000 | €55,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,883 | €6,993 | -€2,890 | -29.2% |
| Trade receivables | 40 | €5,512 | €5,512 | = | 0.0% |
| Other amounts receivable | 41 | €4,371 | €1,481 | -€2,890 | -66.1% |
| Cash at bank and in hand | 54/58 | €30,873 | €21,662 | -€9,211 | -29.8% |
| Deferred charges and accrued income | 490/1 | - | €635 | +€635 | |
| Total equity and liabilities | 10/49 | €146,760 | €135,015 | -€11,745 | -8.0% |
| Equity | 10/15 | €141,650 | €132,369 | -€9,281 | -6.6% |
| Contributions | 10/11 | €7,778 | €7,778 | = | 0.0% |
| Reserves | 13 | €148,340 | €148,340 | = | 0.0% |
| Distributable reserves | 133 | €148,340 | €148,340 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,468 | -€23,749 | -€9,281 | -64.1% |
| Amounts payable | 17/49 | €5,110 | €2,646 | -€2,464 | -48.2% |
| Amounts payable after more than one year | 17 | €50 | €50 | = | 0.0% |
| Other amounts payable | 178/9 | €50 | €50 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,180 | €2,596 | +€416 | +19.1% |
| Trade debts | 44 | €1,147 | €2,596 | +€1,449 | +126.3% |
| Suppliers | 440/4 | €1,147 | €2,596 | +€1,449 | +126.3% |
| Taxes, remuneration and social security | 45 | €1,033 | - | -€1,033 | |
| Taxes | 450/3 | €1,033 | - | -€1,033 | |
| Accrued charges and deferred income | 492/3 | €2,880 | - | -€2,880 | |
| Turnover | 70 | €9,893 | - | -€9,893 | |
| Goods, raw materials, services and sundry goods | 60/61 | €18,600 | - | -€18,600 | |
| Remuneration, social security and pensions | 62 | €1,369 | €834 | -€535 | -39.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €278 | €278 | = | 0.0% |
| Other operating charges | 640/8 | €3,132 | €2,725 | -€407 | -13.0% |
| Gross operating margin | 9900 | -€8,707 | -€4,629 | +€4,078 | +46.8% |
| Operating profit (loss) | 9901 | -€13,486 | -€8,466 | +€5,020 | +37.2% |
| Financial charges | 65/66B | €606 | €114 | -€492 | -81.2% |
| Recurring financial charges | 65 | €606 | €114 | -€492 | -81.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,092 | -€8,580 | +€5,512 | +39.1% |
| Income taxes | 67/77 | €376 | €700 | +€324 | +86.2% |
| Profit (loss) for the period | 9904 | -€14,468 | -€9,280 | +€5,188 | +35.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,468 | -€9,280 | +€5,188 | +35.9% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.