BERIMMO: what changed
What changed
BERIMMO
NACE 64.210, Activities of holding companies
filed annual accounts (NBB)
Net result for the year
€23,723
2024 · €21,713+€2,010
Equity
€162,393
2024 · €138,670+€23,723
Cash
€48,380
2024 · €43,889+€4,491
Balance sheet total
€554,832
2024 · €561,826-€6,994
Largest movements
Assets
- Tangible fixed assets -€13,109
down €13,109 (-2.5%), from €517,277 to €504,167
of which Land and buildings: -€12,809
Equity and liabilities
- Debts after one year -€39,396
down €39,396 (-13.7%), from €287,821 to €248,425
- Reserves +€23,723
up €23,723 (+18.3%), from €129,370 to €153,093
of which Distributable reserves: +€23,723
- Tax, wage and social debts +€8,625
up €8,625 (+96.3%), from €8,958 to €17,583
Income statement
- Gross operating margin +€1,921
up €1,921 (+3.6%), from €53,119 to €55,040
- Financial charges -€705
down €705 (-10.8%), from €6,505 to €5,800
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€21,713
Gross operating margin
+€1,921
Other operating charges
-€112
Financial charges
+€705
Taxes
-€503
Result 2025
€23,723
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€43,173
Investment
€0
Financing
-€38,682
Cash 2024
€43,889
From operations (derived)
+€43,173
Net result for the year
+€23,723
Depreciation
+€13,109
Deferred charges and accrued income
-€1,624
Trade debts
-€2,103
Tax, wage and social debts
+€8,625
Other debts
+€1,443
Financing
-€38,682
Debts after one year
-€39,396
Current portion of long-term debt
+€714
Cash 2025
€48,380
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €561,826 | €554,832 | -€6,994 | -1.2% |
| Fixed assets | 21/28 | €517,277 | €504,167 | -€13,109 | -2.5% |
| Tangible fixed assets | 22/27 | €517,277 | €504,167 | -€13,109 | -2.5% |
| Land and buildings | 22 | €516,552 | €503,742 | -€12,809 | -2.5% |
| Furniture and vehicles | 24 | €725 | €425 | -€300 | -41.4% |
| Current assets | 29/58 | €44,549 | €50,665 | +€6,116 | +13.7% |
| Cash at bank and in hand | 54/58 | €43,889 | €48,380 | +€4,491 | +10.2% |
| Deferred charges and accrued income | 490/1 | €660 | €2,285 | +€1,624 | +246% |
| Total equity and liabilities | 10/49 | €561,826 | €554,832 | -€6,994 | -1.2% |
| Equity | 10/15 | €138,670 | €162,393 | +€23,723 | +17.1% |
| Contributions | 10/11 | €9,300 | €9,300 | = | 0.0% |
| Reserves | 13 | €129,370 | €153,093 | +€23,723 | +18.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €127,510 | €151,233 | +€23,723 | +18.6% |
| Amounts payable | 17/49 | €423,157 | €392,440 | -€30,717 | -7.3% |
| Amounts payable after more than one year | 17 | €287,821 | €248,425 | -€39,396 | -13.7% |
| Financial debts | 170/4 | €287,821 | €248,425 | -€39,396 | -13.7% |
| Amounts payable within one year | 42/48 | €135,335 | €144,014 | +€8,679 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €38,682 | €39,396 | +€714 | +1.8% |
| Trade debts | 44 | €2,103 | - | -€2,103 | |
| Suppliers | 440/4 | €2,103 | - | -€2,103 | |
| Taxes, remuneration and social security | 45 | €8,958 | €17,583 | +€8,625 | +96.3% |
| Taxes | 450/3 | €8,958 | €17,583 | +€8,625 | +96.3% |
| Other amounts payable | 47/48 | €85,593 | €87,036 | +€1,443 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,109 | €13,109 | = | 0.0% |
| Other operating charges | 640/8 | €3,659 | €3,772 | +€112 | +3.1% |
| Gross operating margin | 9900 | €53,119 | €55,040 | +€1,921 | +3.6% |
| Operating profit (loss) | 9901 | €36,350 | €38,159 | +€1,809 | +5.0% |
| Financial charges | 65/66B | €6,505 | €5,800 | -€705 | -10.8% |
| Recurring financial charges | 65 | €6,505 | €5,800 | -€705 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €29,845 | €32,359 | +€2,513 | +8.4% |
| Income taxes | 67/77 | €8,133 | €8,636 | +€503 | +6.2% |
| Profit (loss) for the period | 9904 | €21,713 | €23,723 | +€2,010 | +9.3% |
| Profit (loss) for the period to be appropriated | 9905 | €21,713 | €23,723 | +€2,010 | +9.3% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.