BERIMO: 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.
What changed
BERIMO
NACE 68.310, Real estate agency activities
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€73,546
2024 · €22,557+€50,989
Equity
€5.4m
2024 · €5.3m+€73,546
Cash
€421,661
2024 · €460,187-€38,526
Balance sheet total
€7.2m
2024 · €7.1m+€99,526
Largest movements
Assets
- Receivables after one year +€235,923
up €235,923 (+7.1%), from €3.3m to €3.6m
of which Other amounts receivable: +€235,923
- Receivables within one year -€124,310
down €124,310 (-12.5%), from €996,855 to €872,545
Equity and liabilities
- Profit (loss) carried forward +€73,546
up €73,546 (+2.3%), from €3.2m to €3.3m
Income statement
- Gross operating margin +€78,376
up €78,376 (+98.8%), from -€79,342 to -€965
- Taxes +€21,801
up €21,801 (+323.9%), from €6,730 to €28,532
- Financial income -€8,004
down €8,004 (-4.6%), from €174,895 to €166,891
- Depreciation -€6,324
down €6,324 (-38.0%), from €16,626 to €10,302
- Financial charges +€2,356
up €2,356 (+5.2%), from €45,442 to €47,798
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.
Result 2024
€22,557
Gross operating margin
+€78,376
Depreciation
+€6,324
Other operating charges
-€1,551
Financial income
-€8,004
Financial charges
-€2,356
Taxes
-€21,801
Result 2025
€73,546
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.
From operations
-€5,908
Investment
-€6,288
Financing
-€26,330
Cash 2024
€460,187
From operations (derived)
-€5,908
Net result for the year
+€73,546
Depreciation
+€10,302
Receivables after one year
-€235,923
Receivables within one year
+€124,310
Deferred charges and accrued income
-€30,452
Trade debts
-€1,779
Tax, wage and social debts
+€18,037
Other debts
+€37,116
Accrued charges and deferred income
-€1,065
Investment (derived)
-€6,288
Current investments
-€6,288
Financing
-€26,330
Debts after one year
-€27,159
Current portion of long-term debt
+€748
Short-term financial debts
+€82
Cash 2025
€421,661
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,136,070 | €7,235,597 | +€99,526 | +1.4% |
| Fixed assets | 21/28 | €250,042 | €239,740 | -€10,302 | -4.1% |
| Tangible fixed assets | 22/27 | €250,042 | €239,740 | -€10,302 | -4.1% |
| Land and buildings | 22 | €249,619 | €239,740 | -€9,878 | -4.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €423 | €0 | -€423 | -100.0% |
| Current assets | 29/58 | €6,886,028 | €6,995,856 | +€109,828 | +1.6% |
| Amounts receivable after more than one year | 29 | €3,315,013 | €3,550,935 | +€235,923 | +7.1% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €3,315,013 | €3,550,935 | +€235,923 | +7.1% |
| Amounts receivable within one year | 40/41 | €996,855 | €872,545 | -€124,310 | -12.5% |
| Other amounts receivable | 41 | €996,855 | €872,545 | -€124,310 | -12.5% |
| Current investments | 50/53 | €2,113,975 | €2,120,263 | +€6,288 | +0.3% |
| Cash at bank and in hand | 54/58 | €460,187 | €421,661 | -€38,526 | -8.4% |
| Deferred charges and accrued income | 490/1 | - | €30,452 | +€30,452 | |
| Total equity and liabilities | 10/49 | €7,136,070 | €7,235,597 | +€99,526 | +1.4% |
| Equity | 10/15 | €5,332,068 | €5,405,613 | +€73,546 | +1.4% |
| Contributions | 10/11 | €1,000,261 | €1,000,261 | = | 0.0% |
| Capital | 10 | €1,000,053 | €1,000,053 | = | 0.0% |
| Issued capital | 100 | €1,000,053 | €1,000,053 | = | 0.0% |
| Outside capital | 11 | €207 | €207 | = | 0.0% |
| Share premium | 1100/10 | €207 | €207 | = | 0.0% |
| Reserves | 13 | €1,144,594 | €1,144,594 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100,005 | €100,005 | = | 0.0% |
| Legal reserve | 130 | €100,005 | €100,005 | = | 0.0% |
| Distributable reserves | 133 | €1,044,589 | €1,044,589 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,187,213 | €3,260,759 | +€73,546 | +2.3% |
| Amounts payable | 17/49 | €1,804,003 | €1,829,983 | +€25,980 | +1.4% |
| Amounts payable after more than one year | 17 | €59,431 | €32,272 | -€27,159 | -45.7% |
| Financial debts | 170/4 | €59,431 | €32,272 | -€27,159 | -45.7% |
| Amounts payable within one year | 42/48 | €1,743,507 | €1,797,712 | +€54,204 | +3.1% |
| Current portion of amounts payable after more than one year | 42 | €26,703 | €27,451 | +€748 | +2.8% |
| Financial debts | 43 | €0 | €82 | +€82 | |
| Credit institutions | 430/8 | - | €82 | +€82 | |
| Other loans | 439 | €0 | - | = | |
| Trade debts | 44 | €14,778 | €12,999 | -€1,779 | -12.0% |
| Suppliers | 440/4 | €14,778 | €12,999 | -€1,779 | -12.0% |
| Taxes, remuneration and social security | 45 | - | €18,037 | +€18,037 | |
| Taxes | 450/3 | - | €18,037 | +€18,037 | |
| Other amounts payable | 47/48 | €1,702,026 | €1,739,142 | +€37,116 | +2.2% |
| Accrued charges and deferred income | 492/3 | €1,065 | €0 | -€1,065 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,626 | €10,302 | -€6,324 | -38.0% |
| Other operating charges | 640/8 | €4,199 | €5,749 | +€1,551 | +36.9% |
| Gross operating margin | 9900 | -€79,342 | -€965 | +€78,376 | +98.8% |
| Operating profit (loss) | 9901 | -€100,166 | -€17,016 | +€83,150 | +83.0% |
| Financial income | 75/76B | €174,895 | €166,891 | -€8,004 | -4.6% |
| Recurring financial income | 75 | €174,895 | €166,891 | -€8,004 | -4.6% |
| Financial charges | 65/66B | €45,442 | €47,798 | +€2,356 | +5.2% |
| Recurring financial charges | 65 | €45,442 | €47,798 | +€2,356 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | €29,287 | €102,077 | +€72,790 | +248.5% |
| Income taxes | 67/77 | €6,730 | €28,532 | +€21,801 | +323.9% |
| Profit (loss) for the period | 9904 | €22,557 | €73,546 | +€50,989 | +226.1% |
| Profit (loss) for the period to be appropriated | 9905 | €22,557 | €73,546 | +€50,989 | +226.1% |
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 7 October 2026 via checked.be.