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
- Tangible fixed assets -€10,803
down €10,803 (-2.8%), from €392,743 to €381,940
of which Land and buildings: -€18,039
- Debts after one year -€15,469
down €15,469 (-10.8%), from €143,651 to €128,182
- Reserves +€6,020
up €6,020 (+4.0%), from €149,687 to €155,707
of which Distributable reserves: +€6,020
- Financial income -€2,790
down €2,790 (-87.7%), from €3,182 to €392
- Gross operating margin -€1,922
down €1,922 (-4.5%), from €42,457 to €40,535
- Taxes -€1,167
down €1,167 (-25.2%), from €4,622 to €3,455
- Depreciation +€753
up €753 (+3.8%), from €19,653 to €20,406
- Financial charges -€557
down €557 (-8.1%), from €6,882 to €6,325
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 | €463,333 | €452,069 | -€11,263 | -2.4% |
| Fixed assets | 21/28 | €392,867 | €382,064 | -€10,803 | -2.7% |
| Tangible fixed assets | 22/27 | €392,743 | €381,940 | -€10,803 | -2.8% |
| Land and buildings | 22 | €379,968 | €361,929 | -€18,039 | -4.7% |
| Plant, machinery and equipment | 23 | €12,775 | €19,283 | +€6,507 | +50.9% |
| Furniture and vehicles | 24 | - | €729 | +€729 | |
| Financial fixed assets | 28 | €124 | €124 | = | 0.0% |
| Current assets | 29/58 | €70,466 | €70,005 | -€460 | -0.7% |
| Amounts receivable within one year | 40/41 | €484 | €1,146 | +€662 | +136.9% |
| Other amounts receivable | 41 | €484 | €1,146 | +€662 | +136.9% |
| Cash at bank and in hand | 54/58 | €69,319 | €68,161 | -€1,157 | -1.7% |
| Deferred charges and accrued income | 490/1 | €663 | €698 | +€34 | +5.2% |
| Total equity and liabilities | 10/49 | €463,333 | €452,069 | -€11,263 | -2.4% |
| Equity | 10/15 | €216,847 | €222,870 | +€6,023 | +2.8% |
| Contributions | 10/11 | €21,973 | €21,973 | = | 0.0% |
| Reserves | 13 | €149,687 | €155,707 | +€6,020 | +4.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €143,490 | €149,510 | +€6,020 | +4.2% |
| Profit (loss) carried forward | 14 | €45,187 | €45,190 | +€3 | 0.0% |
| Amounts payable | 17/49 | €246,485 | €229,199 | -€17,286 | -7.0% |
| Amounts payable after more than one year | 17 | €143,651 | €128,182 | -€15,469 | -10.8% |
| Financial debts | 170/4 | €143,651 | €128,182 | -€15,469 | -10.8% |
| Amounts payable within one year | 42/48 | €101,734 | €100,367 | -€1,368 | -1.3% |
| Current portion of amounts payable after more than one year | 42 | €16,581 | €15,469 | -€1,112 | -6.7% |
| Trade debts | 44 | - | €415 | +€415 | |
| Suppliers | 440/4 | - | €415 | +€415 | |
| Taxes, remuneration and social security | 45 | €584 | €584 | = | 0.0% |
| Taxes | 450/3 | €584 | €584 | = | 0.0% |
| Other amounts payable | 47/48 | €84,569 | €83,899 | -€670 | -0.8% |
| Accrued charges and deferred income | 492/3 | €1,100 | €650 | -€450 | -40.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,653 | €20,406 | +€753 | +3.8% |
| Other operating charges | 640/8 | €4,573 | €4,717 | +€143 | +3.1% |
| Gross operating margin | 9900 | €42,457 | €40,535 | -€1,922 | -4.5% |
| Operating profit (loss) | 9901 | €18,230 | €15,412 | -€2,818 | -15.5% |
| Financial income | 75/76B | €3,182 | €392 | -€2,790 | -87.7% |
| Recurring financial income | 75 | €3,182 | €392 | -€2,790 | -87.7% |
| Financial charges | 65/66B | €6,882 | €6,325 | -€557 | -8.1% |
| Recurring financial charges | 65 | €6,882 | €6,325 | -€557 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €14,530 | €9,479 | -€5,051 | -34.8% |
| Income taxes | 67/77 | €4,622 | €3,455 | -€1,167 | -25.2% |
| Profit (loss) for the period | 9904 | €9,907 | €6,023 | -€3,884 | -39.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,907 | €6,023 | -€3,884 | -39.2% |
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.