BERIMMO DECOENE: 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 DECOENE
Largest movements
- Cash +€58,115
up €58,115 (+26.0%), from €223,482 to €281,597
mainly Net result for the year (+€49,269) and Depreciation (+€5,959)
- Tangible fixed assets -€5,959
down €5,959 (-2.8%), from €216,207 to €210,248
of which Plant, machinery and equipment: -€4,778
- Profit (loss) carried forward +€49,269
up €49,269 (+91.4%), from -€53,878 to -€4,609
- Gross operating margin +€44,063
up €44,063 (+137%), from €32,071 to €76,134
- Other operating charges -€3,281
down €3,281 (-14.8%), from €22,124 to €18,843
- Taxes +€1,801
up €1,801 (+533%), from €338 to €2,139
- Depreciation +€1,583
up €1,583 (+36.2%), from €4,376 to €5,959
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 | €498,504 | €550,312 | +€51,808 | +10.4% |
| Fixed assets | 21/28 | €216,207 | €210,248 | -€5,959 | -2.8% |
| Tangible fixed assets | 22/27 | €216,207 | €210,248 | -€5,959 | -2.8% |
| Land and buildings | 22 | €177,223 | €176,041 | -€1,181 | -0.7% |
| Plant, machinery and equipment | 23 | €38,984 | €34,206 | -€4,778 | -12.3% |
| Current assets | 29/58 | €282,297 | €340,064 | +€57,767 | +20.5% |
| Amounts receivable within one year | 40/41 | €58,815 | €58,468 | -€347 | -0.6% |
| Trade receivables | 40 | €19,168 | €17,301 | -€1,867 | -9.7% |
| Other amounts receivable | 41 | €39,647 | €41,166 | +€1,519 | +3.8% |
| Cash at bank and in hand | 54/58 | €223,482 | €281,597 | +€58,115 | +26.0% |
| Total equity and liabilities | 10/49 | €498,504 | €550,312 | +€51,808 | +10.4% |
| Equity | 10/15 | €489,553 | €538,822 | +€49,269 | +10.1% |
| Contributions | 10/11 | €178,796 | €178,796 | = | 0.0% |
| Contributions outside capital | 11 | €178,796 | €178,796 | = | 0.0% |
| Other | 1109/19 | €178,796 | €178,796 | = | 0.0% |
| Reserves | 13 | €364,635 | €364,635 | = | 0.0% |
| Non-distributable reserves | 130/1 | €17,880 | €17,880 | = | 0.0% |
| Legal reserve | 130 | - | €17,880 | +€17,880 | |
| Reserves not available under the articles | 1311 | €17,880 | €0 | -€17,880 | -100% |
| Distributable reserves | 133 | €346,755 | €346,755 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€53,878 | -€4,609 | +€49,269 | +91.4% |
| Amounts payable | 17/49 | €8,951 | €11,490 | +€2,539 | +28.4% |
| Amounts payable within one year | 42/48 | €8,951 | €10,711 | +€1,761 | +19.7% |
| Trade debts | 44 | €1,939 | €64 | -€1,876 | -96.7% |
| Suppliers | 440/4 | €1,939 | €64 | -€1,876 | -96.7% |
| Taxes, remuneration and social security | 45 | €7,011 | €10,648 | +€3,636 | +51.9% |
| Taxes | 450/3 | €7,011 | €10,648 | +€3,636 | +51.9% |
| Accrued charges and deferred income | 492/3 | - | €778 | +€778 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,376 | €5,959 | +€1,583 | +36.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €22,124 | €18,843 | -€3,281 | -14.8% |
| Gross operating margin | 9900 | €32,071 | €76,134 | +€44,063 | +137% |
| Operating profit (loss) | 9901 | €5,571 | €51,332 | +€45,761 | +821% |
| Financial income | 75/76B | - | €104 | +€104 | |
| Recurring financial income | 75 | - | €104 | +€104 | |
| Financial charges | 65/66B | €24 | €29 | +€5 | +18.8% |
| Recurring financial charges | 65 | €24 | €29 | +€5 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €5,547 | €51,408 | +€45,861 | +827% |
| Income taxes | 67/77 | €338 | €2,139 | +€1,801 | +533% |
| Profit (loss) for the period | 9904 | €5,209 | €49,269 | +€44,060 | +846% |
| Profit (loss) for the period to be appropriated | 9905 | €5,209 | €49,269 | +€44,060 | +846% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.