BERIMTER: 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.
BERIMTER
Largest movements
- Receivables within one year -€123,308
down €123,308 (-2.3%), from €5.5m to €5.3m
- Other debts -€161,478
no longer reported in 2025 (was €161,478)
- Financial income -€1,805
down €1,805 (-3.5%), from €51,403 to €49,597
- Gross operating margin +€579
up €579 (+31.1%), from -€1,861 to -€1,282
- Taxes -€302
down €302 (-2.4%), from €12,468 to €12,166
- Financial charges +€224
up €224 (+304%), from €74 to €298
- Other operating charges +€31
up €31 (+3.2%), from €968 to €998
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 | €5,473,789 | €5,347,142 | -€126,647 | -2.3% |
| Current assets | 29/58 | €5,473,789 | €5,347,142 | -€126,647 | -2.3% |
| Amounts receivable within one year | 40/41 | €5,470,000 | €5,346,692 | -€123,308 | -2.3% |
| Other amounts receivable | 41 | €5,470,000 | €5,346,692 | -€123,308 | -2.3% |
| Cash at bank and in hand | 54/58 | €3,789 | €450 | -€3,339 | -88.1% |
| Total equity and liabilities | 10/49 | €5,473,789 | €5,347,142 | -€126,647 | -2.3% |
| Equity | 10/15 | €5,312,289 | €5,347,142 | +€34,853 | +0.7% |
| Contributions | 10/11 | €1,654,035 | €1,654,035 | = | 0.0% |
| Capital | 10 | €1,653,747 | €1,653,747 | = | 0.0% |
| Issued capital | 100 | €1,653,747 | €1,653,747 | = | 0.0% |
| Contributions outside capital | 11 | €288 | €288 | = | 0.0% |
| Share premium | 1100/10 | €288 | €288 | = | 0.0% |
| Reserves | 13 | €1,627,031 | €1,627,031 | = | 0.0% |
| Non-distributable reserves | 130/1 | €165,375 | €165,375 | = | 0.0% |
| Legal reserve | 130 | €165,375 | €165,375 | = | 0.0% |
| Tax-exempt reserves | 132 | €256,344 | €256,344 | = | 0.0% |
| Distributable reserves | 133 | €1,205,313 | €1,205,313 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,031,223 | €2,066,075 | +€34,853 | +1.7% |
| Amounts payable | 17/49 | €161,500 | - | -€161,500 | |
| Amounts payable within one year | 42/48 | €161,500 | - | -€161,500 | |
| Taxes, remuneration and social security | 45 | €22 | - | -€22 | |
| Taxes | 450/3 | €22 | - | -€22 | |
| Other amounts payable | 47/48 | €161,478 | - | -€161,478 | |
| Other operating charges | 640/8 | €968 | €998 | +€31 | +3.2% |
| Gross operating margin | 9900 | -€1,861 | -€1,282 | +€579 | +31.1% |
| Operating profit (loss) | 9901 | -€2,828 | -€2,280 | +€548 | +19.4% |
| Financial income | 75/76B | €51,403 | €49,597 | -€1,805 | -3.5% |
| Recurring financial income | 75 | €51,403 | €49,597 | -€1,805 | -3.5% |
| Financial charges | 65/66B | €74 | €298 | +€224 | +304% |
| Recurring financial charges | 65 | €74 | €298 | +€224 | +304% |
| Profit (loss) for the period before taxes | 9903 | €48,501 | €47,019 | -€1,482 | -3.1% |
| Income taxes | 67/77 | €12,468 | €12,166 | -€302 | -2.4% |
| Profit (loss) for the period | 9904 | €36,033 | €34,853 | -€1,180 | -3.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,033 | €34,853 | -€1,180 | -3.3% |
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 17 October 2026 via checked.be.