BERINCO: 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.
BERINCO
Largest movements
- Financial fixed assets -€489,067
no longer reported in 2025 (was €489,067)
- Receivables within one year -€119,880
down €119,880 (-60.9%), from €196,817 to €76,937
of which Other amounts receivable: -€118,092
- Profit (loss) carried forward -€672,783
down €672,783 (-46.6%), from -€1.4m to -€2.1m
- Trade debts +€59,859
up €59,859 (+2264.7%), from €2,643 to €62,502
- Financial charges +€606,872
up €606,872 (+839148.4%), from €72 to €606,944
of which Non-recurring financial charges: +€489,067
- Gross operating margin -€66,490
down €66,490, from €1,038 to -€65,451
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €687,111 | €78,895 | -€608,216 | -88.5% |
| Fixed assets | 21/28 | €489,067 | - | -€489,067 | |
| Financial fixed assets | 28 | €489,067 | - | -€489,067 | |
| Current assets | 29/58 | €198,043 | €78,895 | -€119,149 | -60.2% |
| Amounts receivable within one year | 40/41 | €196,817 | €76,937 | -€119,880 | -60.9% |
| Trade receivables | 40 | €78,725 | €76,937 | -€1,788 | -2.3% |
| Other amounts receivable | 41 | €118,092 | - | -€118,092 | |
| Cash at bank and in hand | 54/58 | €1,227 | €1,958 | +€731 | +59.6% |
| Total equity and liabilities | 10/49 | €687,111 | €78,895 | -€608,216 | -88.5% |
| Equity | 10/15 | €73,970 | -€598,813 | -€672,783 | |
| Contributions | 10/11 | €1,512,000 | €1,512,000 | = | 0.0% |
| Capital | 10 | €1,512,000 | €1,512,000 | = | 0.0% |
| Issued capital | 100 | €1,512,000 | €1,512,000 | = | 0.0% |
| Reserves | 13 | €4,958 | €4,958 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,958 | €4,958 | = | 0.0% |
| Legal reserve | 130 | €4,958 | €4,958 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,442,988 | -€2,115,771 | -€672,783 | -46.6% |
| Amounts payable | 17/49 | €613,141 | €677,708 | +€64,567 | +10.5% |
| Amounts payable within one year | 42/48 | €613,141 | €677,708 | +€64,567 | +10.5% |
| Trade debts | 44 | €2,643 | €62,502 | +€59,859 | +2264.7% |
| Suppliers | 440/4 | €2,643 | €62,502 | +€59,859 | +2264.7% |
| Taxes, remuneration and social security | 45 | €131 | €680 | +€549 | +418.0% |
| Taxes | 450/3 | €131 | €680 | +€549 | +418.0% |
| Other amounts payable | 47/48 | €610,366 | €614,526 | +€4,160 | +0.7% |
| Other operating charges | 640/8 | €384 | €387 | +€3 | +0.8% |
| Gross operating margin | 9900 | €1,038 | -€65,451 | -€66,490 | |
| Operating profit (loss) | 9901 | €654 | -€65,839 | -€66,492 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €72 | €606,944 | +€606,872 | +839148.4% |
| Recurring financial charges | 65 | €72 | €117,877 | +€117,805 | +162893.6% |
| Non-recurring financial charges | 66B | - | €489,067 | +€489,067 | |
| Profit (loss) for the period before taxes | 9903 | €581 | -€672,783 | -€673,365 | |
| Profit (loss) for the period | 9904 | €581 | -€672,783 | -€673,365 | |
| Profit (loss) for the period to be appropriated | 9905 | €581 | -€672,783 | -€673,365 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.