BERIMMO: 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.
BERIMMO
Largest movements
- Financial fixed assets -€350,000
down €350,000 (-99.6%), from €351,392 to €1,392
- Cash +€103,897
up €103,897 (+22,580%), from €460 to €104,358
mainly Investment in fixed assets (net) (+€350,000) and Depreciation (+€19,617)
- Receivables within one year +€32,368
up €32,368 (+16.8%), from €193,212 to €225,579
- Tangible fixed assets -€19,617
down €19,617 (-5.4%), from €361,026 to €341,408
- Other debts -€109,584
down €109,584 (-16.5%), from €663,833 to €554,249
- Profit (loss) carried forward -€83,510
down €83,510 (-27.2%), from -€307,277 to -€390,787
- Trade debts -€27,907
down €27,907 (-84.6%), from €33,005 to €5,099
- Debts after one year -€14,291
down €14,291 (-18.3%), from €78,140 to €63,850
- Gross operating margin -€43,117
down €43,117 (-1,006%), from -€4,285 to -€47,401
- Depreciation -€4,949
down €4,949 (-20.1%), from €24,567 to €19,617
- Other operating charges +€2,306
up €2,306 (+20.8%), from €11,074 to €13,380
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €910,133 | €677,180 | -€232,954 | -25.6% |
| Fixed assets | 21/28 | €712,417 | €342,800 | -€369,617 | -51.9% |
| Tangible fixed assets | 22/27 | €361,026 | €341,408 | -€19,617 | -5.4% |
| Land and buildings | 22 | €361,026 | €341,408 | -€19,617 | -5.4% |
| Financial fixed assets | 28 | €351,392 | €1,392 | -€350,000 | -99.6% |
| Current assets | 29/58 | €197,716 | €334,380 | +€136,664 | +69.1% |
| Amounts receivable within one year | 40/41 | €193,212 | €225,579 | +€32,368 | +16.8% |
| Trade receivables | 40 | €193,212 | €225,579 | +€32,368 | +16.8% |
| Cash at bank and in hand | 54/58 | €460 | €104,358 | +€103,897 | +22,580% |
| Deferred charges and accrued income | 490/1 | €4,044 | €4,443 | +€399 | +9.9% |
| Total equity and liabilities | 10/49 | €910,133 | €677,180 | -€232,954 | -25.6% |
| Equity | 10/15 | €118,633 | €35,123 | -€83,510 | -70.4% |
| Contributions | 10/11 | €228,100 | €228,100 | = | 0.0% |
| Capital | 10 | €228,100 | €228,100 | = | 0.0% |
| Issued capital | 100 | €228,100 | €228,100 | = | 0.0% |
| Reserves | 13 | €197,810 | €197,810 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,810 | €22,810 | = | 0.0% |
| Legal reserve | 130 | €22,810 | €22,810 | = | 0.0% |
| Distributable reserves | 133 | €175,000 | €175,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€307,277 | -€390,787 | -€83,510 | -27.2% |
| Amounts payable | 17/49 | €791,500 | €642,057 | -€149,443 | -18.9% |
| Amounts payable after more than one year | 17 | €78,140 | €63,850 | -€14,291 | -18.3% |
| Financial debts | 170/4 | €78,140 | €63,850 | -€14,291 | -18.3% |
| Amounts payable within one year | 42/48 | €713,360 | €578,048 | -€135,312 | -19.0% |
| Current portion of amounts payable after more than one year | 42 | €13,912 | €14,291 | +€378 | +2.7% |
| Trade debts | 44 | €33,005 | €5,099 | -€27,907 | -84.6% |
| Suppliers | 440/4 | €33,005 | €5,099 | -€27,907 | -84.6% |
| Taxes, remuneration and social security | 45 | €2,610 | €4,410 | +€1,800 | +69.0% |
| Taxes | 450/3 | €2,610 | €4,410 | +€1,800 | +69.0% |
| Other amounts payable | 47/48 | €663,833 | €554,249 | -€109,584 | -16.5% |
| Accrued charges and deferred income | 492/3 | €0 | €159 | +€159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,567 | €19,617 | -€4,949 | -20.1% |
| Other operating charges | 640/8 | €11,074 | €13,380 | +€2,306 | +20.8% |
| Gross operating margin | 9900 | -€4,285 | -€47,401 | -€43,117 | -1,006% |
| Operating profit (loss) | 9901 | -€39,926 | -€80,399 | -€40,473 | -101% |
| Financial charges | 65/66B | €3,503 | €3,111 | -€391 | -11.2% |
| Recurring financial charges | 65 | €3,503 | €3,111 | -€391 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€43,428 | -€83,510 | -€40,082 | -92.3% |
| Profit (loss) for the period | 9904 | -€43,428 | -€83,510 | -€40,082 | -92.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€43,428 | -€83,510 | -€40,082 | -92.3% |
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 15 October 2026 via checked.be.